Expenses are deducted when sending laborers to work abroad.

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

70613_CT-TTHT_367022