Official Dispatch No. 7629/CCTKV.XVI-QLDN2 dated May 14, 2025, regarding tax policy on purchasing gift vouchers for employees, issued by Sub-Department of Taxation of Region XVI, is as follows:
Pursuant to Clause 1, Article 4, as amended and supplemented in Decree No. 70/2025/ND-CP dated March 20, 2025, which amends Decree No. 123/2020/ND-CP, regulating the principles of issuance, management, and use of invoices and documents; and Clause 1, Article 9, which regulates time of issuing invoice.
Pursuant to Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015, amending and supplementing Article 6 of Circular No. 78/2014/TT-BTC dated June 18, 2014, which provides regulations on deductible and non-deductible expenses for determining taxable income.
In the case where a company purchases gift vouchers from suppliers of goods and services to give to its employees, when the payment is made, the seller shall issue a receipt voucher. When the vouchers are used to purchase goods or services, the seller shall issue an invoice at the time of the transaction in accordance with regulations.