1. Are Gifted Goods Deductible Expenses if the Promotion Program Is Not Registered? Pursuant to Clause 23, Article 10 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government on Corporate Income Tax: Article 10. Non-deductible expenses in determining taxable incomeNon-deductible expenses shall comply with Clause 2, Article 9 of the Law on Corporate […]