Official Dispatch 4991/TCT-CS 2024 on tax policy on sales discounts and trade discounts
The General Department of Taxation provides guidance on VAT and corporate income tax policies related to trade discounts and sales price reductions at the request of the Tax Department of Ba Ria – Vung Tau province and VHGS Company as follows: VAT policy: According to Circular 219/2013/TT-BTC, the VAT calculation price is the selling price…
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