The Official Letter 4067 / TCT - DNL on VAT at the time of importing with discount price was issued on September 8, 2017.
According to this, discounts on imported goods are not subject to VAT taxation.
However, this discount must be in the form of a discount described in Circular
39/2015 / TT - BTC on tariff valuation.
In other words, it is necessary to be (1) discount on product sales transaction, (2) discount based on purchase amount, (3) payment method, discount based on due date.
If it does not apply to this form, it is necessary to tax return VAT.
In the case of paying VAT to the pre-discount amount in advance, it is
necessary to apply for refund