It is not required to announce to Department of Industry and Trade for the promotional program with the value less than 100 million Vietnamdong.
On July 26th 2018, Long An Department of Tax released the official dispatch No 1791/CT-TTHT. Whereby, in case Enterprise conducts a promotional program to served for manufacturing operation with the value less than 100 million Vietnam Dong from July 15th 2018, it is not required to announce this program to Department of Industry and Trade according to Item 2a, Clause 17 in Decree No 81/2018/NG-CP. The dossiers to prove for deductible expenses purpose are the promotional program that was signed by the legal representative, stamped and kepted at the company and other invoices and related documents according to law.
