On August 21, 2020, the Tax Department of Hanoi issued Official Letter No.77568/CT-TTHT guiding the documents when selling gift cards/vouchers to the enterprise as follow:
In case, the Enterprise (agency selling card/voucher for using resort, buying air ticket, etc… from suppliers in the same group) has activities to sell gift cards/vouchers to customers who are enterprises have demand to use or give away gift cards/vouchers when receiving money from selling gift cards/vouchers, the enterprise makes the receipt voucher instead of the invoice, the customers buy gift cards/vouchers makes payment voucher according to regulations.
The customers buy gift cards/vouchers from enterprises based on the receipt voucher, its payment voucher and other documents relating to the use of gift cards/vouchers for production and business activities to calculate deductible expenses when determining taxable income if it meets requirements stated in Article 4, Circular 96/2015/TT-BTC.
When customers use gift cards/vouchers to buy goods and services is the time when the supplier (provide goods and services) makes the invoice and declares tax according to the requirements.