Official Letter No. 861/TNI-QLDN2 dated February 24, 2026, issued by the Tax Department of Tay Ninh Province regarding discount expenses for agents, provides as follows:
by KMC Consulting Company Limited
The discount amount corresponding to the quantity of goods sold may be adjusted by the Company on the invoice for the sale of goods or provision of services of the final purchase transaction, provided that the discount amount does not exceed the value of goods or services stated on the invoice of that final purchase transaction (at the end of the fiscal year).
Alternatively, the Company may issue an adjustment invoice together with a list of invoices requiring adjustment, clearly stating the amount to be adjusted and the adjusted tax amount.
Such list must be retained at the enterprise and presented when requested by the tax authority or other competent state authorities, in accordance with Clause 13, Article 1 of Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government.
For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn
