Accordingly, Ms. Hien's unit provides promotional gifts. Trader B is responsible for notifying promotional procedures to state management agencies and distributing promotional gifts to trader C's customers. Her unit issues gift invoices to the merchant's customers C.

In case Ms. Hien's unit is the owner of the service and signs the above agreement, the unit does not directly notify the promotion procedure to the state management agency but has a tripartite agreement for trader B to carry out the procedures. Notice, does Ms. Hien's unit issue invoices to customers of trader C in accordance with the provisions of law?

Hanoi Tax Department responded to this question as follows:

Pursuant to Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance guiding on value-added tax and tax management in Decree No. 12/2015/ND-CP dated February 12/ 2015 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Decrees on taxation and amending and supplementing a number of articles of the Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on invoices for selling goods and providing services.

In Clause 7, Article 3, Point b, Clause 1, Article 16 is amended and supplemented with Circular No. 39/2014/TT-BTC as follows:

"b) The seller must issue an invoice when selling goods and services, including cases where goods and services are used for promotion, advertising, samples, goods or services used for giving, giving, gifts, exchange, pay instead of wages for employees (except for goods circulated internally, consumed internally to continue the production process)...".

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.

Clause 1, Article 4 provides as follows:

"Article 4. Principles of making, managing and using invoices and vouchers

1. When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods and services are used for promotion, advertising, samples, goods or services used for giving, exchanging, paying for employees' wages and internal consumption (except for goods circulating internally to continue the production process); exporting goods in the form of loans, lending or returning goods) and must fully record the information as prescribed in Article 10 of this Decree. In case of using e-invoices, it must follow the standard data format of the tax authorities as prescribed in Clause 1 of this Article. Article 12 of this Decree...".

Pursuant to the above provisions, in case Ms. Hien's company sells goods or provides services, the seller must issue an invoice to deliver to the buyer (including cases where goods and services are used for commercial promotional purposes) as prescribed.

If you have problems related to the announcement of promotional procedures, please contact the Hanoi Department of Industry and Trade for guidance and answers.

Hien is requested to base on the actual situation, compare legal documents to comply with regulations. In the process of implementation, if you still have problems, please provide documents related to the problem and contact the tax authority directly managing it for specific instructions.

According to the Government Newspaper