According to opinions of the General Department of Taxation, in case a Company provides monetary support for its distributors' retailers that achieve the sales targets and pays bonuses to salespeople of the distributors (who are not employees of the Company), there are not sufficient grounds for classifying these expenses as deductible according to Article 4 of Circular No. 96/2015/TT-BTC .

However, upon directly paying bonuses to the employees of the distributors, the Company has the responsibility to deduct personal income tax according to the regulations at Circular No. 111/2013/TT-BTC .