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Uni 26-06-2017 - Guidance on VAT calculation for promotion goods

Issue date: 3/7/2017 | 8:57:58 AM
OFFICIAL LETTER 2179/TCT-CS DATED 24 MAY 2017 OF GDT GUIDING VAT CALCULATION FOR PROMOTION GOODS

According to official letter 2179/TCT-CS:

In case, the company conducts promotion by offering goods to clients, providing services and selling automobiles with price reduction by selling goods with lower than last price to clients, exceeding time in accordance with registered promotion program or non-registered promotion program with Department of Industry and Trade (including other promotion..), the company must declare, pay VAT as the offered goods.

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