VietnameseOfficial Dispatch No. 4548/TCT-PCCS of December 15, 2005, on documents on pecuniary sale promotion payments
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Official Dispatch No. 4548/TCT-PCCS of December 15, 2005, on documents on pecuniary sale promotion payments
| 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: | 4548/TCT-PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 15/12/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION’S ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 4548/TCT-PCCS | Hanoi, December 15, 2005 |
OFFICIAL LETTER
ON DOCUMENTS ON PECUNIARY
SALE PROMOTION PAYMENTS
To: | VMEP Company (Address: Quarter 5, Tam Diep ward, Bien Hoa city, Dong Nai province) |
In reply to VMEP Company's Official Letter No. VSFN 05-033 of December 6, 2005, on making documents on pecuniary sale promotion payments to customers, the General Department of Taxation gives the following opinions:
1. For pecuniary sale promotion payments to customers at the Company's request, payment documents shall be made as follows:
a/ Agents shall base themselves on the Company's sale promotion policies to make slips of pecuniary sale promotion payments to customers. Such a slip must indicate the customer's name and address and bear the customer's signature like those written in the motorcycle purchase invoice during the sale promotion drive.
b/ The Company shall pay sale promotion money to agents in the form of payment slips if the agents fully make and hand over to the Company the following documents:
- The customer's promotional coupon (cut from the newspaper);
- The agent's payment slip;
- The motorcycle sale invoice (copy 2);
- The agent's document requesting payment of sale promotion money.
2. The Company's sale promotion money shall be accounted as other expenses and subject to a specific limit upon determination of incomes liable to business income tax.
3. The fact that the Company instructed its agents to give sale promotion by reducing the sale price by VND 1,000,000/motorcycle on the sale invoice was against regulations. Therefore, the Company is requested to make value added tax and business income tax declaration based on the sale price written in the invoice, which is inclusive of sale promotion or price reduction money.
The General Department of Taxation hereby notifies the Company thereof for compliance.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
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