Uni 07-11-2016 - Guidance on product warranty cost

According to official letter 4738/TCT-CS, enterprises determine tax expenses for product warranty cost  with following conditions:

-        Sale contracts have regulations of warranty for sale product  

-        The company sets, records and uses provisions for warranty products, goods under regulations of accounting regime

-        Documents, files comprise: inspection minutes, warranty vouchers (within warranty period), output vouchers, input vouchers.