Ministry of Economy and Finance has observed that, in the past, domestic goods supply enterprises have expanded their markets by employing promotional strategies, such as supplying goods with additional items from their own enterprise or others, or offering rewards through mechanisms like can tabs, can lids, or other methods for their customers. To ensure clarity in the implementation of tax obligations and to strengthen the effective, transparent, and efficient management of tax revenue collection, Ministry of Economy and Finance issues this instruction to domestic goods supply enterprises regarding their tax obligations on the supply of goods with additional items or rewards.

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