Official 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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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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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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Official 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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