VietnameseOfficial Dispatch No. 3824/TCT-PCCS of October 27, 2005, on value added tax (VAT) on goods used for advertisement or sale promotion
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Official Dispatch No. 3824/TCT-PCCS of October 27, 2005, on value added tax (VAT) on goods used for advertisement or sale promotion
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 3824/TCT-PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 27/10/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Commerce - Advertising , Tax - Fee - Charge |
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Effect status: Known
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 3824/TCT-PCCS | Hanoi, October 27, 2005 |
OFFICIAL LETTER
ON VALUE ADDED TAX (VAT) ON GOODS USED FOR ADVERTISEMENT OR SALE PROMOTION
To: Provincial/municipal Tax Departments
The General Department of Taxation has received requests from several units for the guidance on input VAT on goods used for advertisement or sale promotion. Concerning this matter, the General Department of Taxation gives the following opinion:
Pursuant to Article 9 of the Government's Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the VAT Law and the Law Amending and Supplementing a Number of Articles of the VAT Law, and Circular No. 120/2003/TT-BTC of December 12, 2003, guiding the implementation of Decree No. 158/2003/ND-CP of December 10, 2003:
For goods (including goods purchased and goods produced by enterprises themselves) which are used by enterprises for sale promotion or advertisement in various forms in service of production of and trading in VAT-liable goods and services, input VAT shall be credited.
This Official Letter replaces the guidance at Point 1 of the General Taxation Department's Official Letter No. 1486 TCT/DTNN of May 19, 2005. The General Department of Taxation hereby notifies provincial/municipal Tax Departments thereof for implementation.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
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