On September 19, 2019, Hanoi Tax Department issued Official Letter No. 73223/CT-TTHT. Whereby:
In case the Company buys vouchers from suppliers of goods or services to award its customers in its advertising programs or resell them to other partners, when collecting money, suppliers of goods and services (voucher sellers) shall make receipts. When customers use vouchers (gift certificates) to buy goods and services, suppliers of goods and services (voucher sellers) shall make invoices and declare tax according to curent regulations.
When the Company sells these vouchers to its partners, the Company shall have to issue receipts (doesn’t need to issue invoices) while partners buying vouchers are obliged to make payslips as prescribed.
