On April 26th, 2019, Hanoi Department of Tax issued the Official Letter No.26997/CT-TTHT. Whereby:
In case the Company organizes seminars and conferences to introduce and promote products to consumers that generate cash payments to customers and attendees, those expenses shall be recorded in to deductible expense when determining CIT taxable income if meeting the conditions specified in Article 4 of Circular 96/2015 / TT-BTC dated June 22, 2015 of the Ministry of Finance.
