Official Letter No. 3593/CCTKV.XII-QLDN4-QNA dated June 4, 2025, issued by the Regional Tax Sub-Department XII regarding the commercial discount policy applicable to agents in cases where invoices are issued to end consumers

1. In case the Company sells goods to end consumersthrough agents at fixed prices and the agents receive commissions, the Company may choose one of the following two methods for using invoices and supporting documents:

• Use value-added tax (VAT) e-invoices as a basis for payment and VAT declaration at each entity and stage independently;
• Use "Ex-warehouse delivery notes for consigned goods to agents" in accordance with regulations applicable to goods consigned to agent facilities.

The agent, upon selling the goods, must issue invoices to end consumers in accordance with the prevailing regulations and prepare a sales statement to be submitted to the consignor (hereinafter referred to as the "dispatching entity"). The dispatching entity shall then issue VAT invoices to the agent for the goods that have been actually sold to end consumers.

2. In case the Company provides commercial discounts or sales support to agents under an applicable sales policy, the Company may issue an adjustment invoice only if all the following conditions are satisfied:

• The discount arises after the issuance of original invoice;
• There is a clear and explicit agreement on the discount between the Company and the agent;
• The discount amount does not exceed the value of the goods or services already sold.

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