On July 22nd, 2019, the General Department of Taxation issued Official Letter No.2875/TCT-DNNCN. Whereby:
In case customer is an individual, who achieved the sales target, is rewarded with a tour (not in cash) under a promotion program conducted in accordance with Decree No.81/2018/ND-CP of May 22nd, 2018 of the Government, that award is defined as income from gifts which are not subject to ownership registration, thus it is not subject to PIT.
