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Official Dispatch No. 27/TC/TCT of January 4, 2005, on payment of personal income tax on sale promotion go

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Official Dispatch No. 27/TC/TCT of January 4, 2005, on payment of personal income tax on sale promotion go
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Official Dispatch No. 27/TC/TCT of January 4, 2005, on payment of personal income tax on sale promotion go
Issuing body: General Department of TaxationEffective date:
Known

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Official number:27/TC/TCTSigner:Truong Chi Trung
Type:Official DispatchExpiry date:Updating
Issuing date:04/01/2005Effect status:
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Fields:Commerce - Advertising, Tax - Fee - Charge
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THE MINISTRY OF FINANCE
-------
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
--------------
No. 27/TC/TCT
On payment of personal income tax on sale promotion goods
Hanoi, January 4, 2005
 
To: Provincial/municipal Tax Departments
The Ministry of Finance has recently received official letters from several provincial/municipal Taxation Departments, on the collection of income tax on high-income earners with respect to sale promotion goods. Concerning this issues, the Finance Ministry gives the following opinion:
Point 2.2.2, Section I of the Finance Ministry’s Circular No. 81/2004/TT-BTC of August 13, 2004, stipulates that irregular incomes include “Lottery prizes in any form, including sale promotion prizes.”
According to the aforesaid regulation, incomes earned from winning prizes (in cash or in kind) under sale promotion programs organized by goods-selling enterprises in the forms of draw, uncapping bottles (or cans) for winning prizes; raffle; scratch cards placed in bags or packs of products, or sale of goods accompanied by sale promotion gifts in strict accordance with the provisions of the Government’s Decree No. 32/1999/ND-CP of May 5, 1999, on sale promotion, commercial advertisements and trade fairs, are subject to tax on irregular incomes under the Ordinance on Income Tax on High-Income Earners.
The Ministry of Finance hereby notifies the aforesaid opinion to provincial/municipal Taxation Departments for implementation.
 

 
FOR THE MINISTER OF FINANCE
VICE MINISTER




Truong Chi Trung
 
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LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency

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