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Category: tình huống xử lý thực tế
Application of the Agreement on avoidance of double taxation for individuals (including the Chief Representative and foreign employees) working at the Representative Office in Vietnam Official Letter No. 855 / TCT-HTQT
Provision for losses has become a bad debt. Official Letter No. 811 / TCT-DNL dated March 13, 2019
Expenses are deducted when sending laborers to work abroad.
In case the laborers of the Company are sent to work abroad for production and business, there are expenses for traveling abroad such as travel expenses, rent if the goods are full. Forms and legal documents as guided in Article 4 of Circular 96/2015 / TT-BTC dated 22 June 2015 (as amended in Item 1, Article 6 of Circular 78/2014 / TT-BTC) it is included in the deductible expenses when calculating CIT.
In case the company incurs expenses related to representative offices in foreign countries, these expenses shall be included in the expenses to be deducted when calculating CIT if the conditions specified in Article 4 of Circular 96 are met. The above-mentioned clause 2.9 of the Circular 78/2014 / TT-BTC has been amended and supplemented.
For expenses incurred abroad, the invoices and vouchers of these expenses must comply with the regulations of the host countries and must be translated into Vietnamese under the guidance in Clause 4, Article 5 of Circular 156. / 2013 / TT-BTC dated 6/11/2013 of the Ministry of Finance.
Document No. 70613 / CT-TTHT on expenses are subtracted when sending laborers to work abroad
To pay for stationery, working trip allowances, telephone charges … for laborers in line with the prescribed package spending levels.
In case the Company’s subscribers pay for stationery expenses, work-trip allowance, telephone expenses … for laborers in line with the package expenditures prescribed in the financial regulations or internal regulations of the enterprises. The company is entitled to deduct this expense from the deductible expenses when determining the income subject to corporate income tax (CIT).
An employee who receives a share of the Company’s fixed assets is not subject to PIT taxable income. In cases where the company spends more than the contracted laborers, the portion which is higher than the fixed amount shall be included in PIT taxable income.
Tax Department of Hanoi to answer the electronic portal – Ministry of Finance know and guide Readers.
Official letter 69792 November 10th , 2016
In case employees go on business by taxi for production and business.
In case employees go on a business trip by taxi for production and business activities, the carrier must make invoices according to the regulations assigned to the company as the basis for calculating the deductible expenses when determining the taxable income. (If meeting the conditions specified in Article 4 of Circular No. 96/2015 / TT-BTC). For expenses incurred abroad in the course of working overseas, there must be lawful invoices and vouchers as prescribed by the host countries and translated into Vietnamese according to the above regulations. Included in deductible expenses when calculating CIT.
Official Letter No. 8965 / CT-TTHT dated 15 September 2017 on taxi allowance for production and business activities