The Company is obligated to make tax declaration for trade discounts, promotion on behalf of individuals who are household businesses and individual businesses paying fixed tax 

On April 26^th, 2021, Hanoi Tax Department issued Official Letter No. 13130/CTHN-TTHT, thereby:

If the Company pays bonuses for achieving sales goals, trade, payment discounts, subsidies in cash or not in cash to household businesses and individual businesses paying fixed tax, it shall declare and pay tax on their behalf as regulated in Point dd Clause 5 Article 7 Decree No. 126/2020/ND-CP issued by the Government on October 19^th, 2020.