Official Letter No. 4500/CT-CS dated October 17, 2025, issued by the Tax Department regarding value-added tax, is as follows:

by KMC Consulting Company Limited

In principle, the Law on Value-Added Tax (VAT)  stipulates that revenues (including bonuses) not related to the sale of goods or provision of services by a business establishment shall not be included in the taxable value for VAT calculation. Accordingly, where a bonus is determined to be unrelated to the sale of goods or provision of services, such bonus shall not be subject to VAT, and the enterprise is not required to issue an invoice.

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