Official Letter No. 844/CTHYE-TTHT dated 24/02/2025 of the Tax Department of Hung Yen province on deductible expenses when calculating CIT:

by KMC Consulting Company Limited

In case the Company implements the promotion program in accordance with the law on commerce and stops registering the promotion program with the Department of Industry and Trade, but this promotion program is not required to carry out administrative procedures for notifying the implementation of the promotion as prescribed at Point b, Clause 3, Article 1 of Decree No. 128/2024/ND-CP, the promotional expenses shall be except for CIT calculation if the conditions specified in Article 4 of Circular No. 96/2015/TT-BTC dated 22/06/2015 of the Ministry of Finance are met.

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