Official letter 3142/CT-TTHT about money for product design and development:
In case the Company receives a sum of money when designing, developing and improving products to be more beautiful, with higher specifications, quality and output as required by foreign customers, this amount is subject to declaration. , calculate and pay VAT according to regulations. Regarding the VAT rate, the Company proposes to determine according to the actual arising according to the provisions of Circular No. 219/2013/TT-BTC of the Ministry of Finance.
For the above money amount, which is determined as income subject to CIT according to the provisions of Circular 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance (amended and supplemented in Circular No. No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance).
