INSTRUCTIONS ON ISSUING INVOICE WHEN BUYING GIFT VOUCHERS
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09/03/2020INSTRUCTIONS ON ISSUING INVOICE WHEN BUYING GIFT VOUCHERS
Under Official Letter No. 96153/CT-TTHT issued by Hanoi Tax Department and coming into effect on December 25, 2019:
- For gift voucher, coupons used to buy goods from suppliers, when suppliers sell gift vouchers (purchasing goods) to a Company, the suppliers shall not make invoices but making receipts and payments as provided by law.
- For gift vouchers used to buy services from the suppliers, when suppliers charge a fee to the Company in order to buy gift vouchers (using services), the suppliers make invoices as provided by law.
- For payments on purchasing gift vouchers of the Company that satisfy conditions prescribed in Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance, such payment of the company shall be included in corporate incomes when calculating taxable income.
Best regards,
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