Official letter No. 4110/TCT-DNNCN dated October 27th, 2021 of the General Department of Taxation regarding tax policy for expenses related to Covid-19 pandemic

The following expenses of Covid-19 prevention and control are all accepted by the General Department of Taxation to be included in deductible expenses upon calculation of enterprise income tax and exempt from personal income tax:

- Expenses of medical quarantine in Vietnam and outside Vietnam (in case of going abroad for business trips) such as: expenses of meals, accommodation, Covid-19 testing expenses;

- Expenses of traveling from place of entry to Vietnam or from the place detecting the entity subject to medical quarantine to quarantine facility;

- Expenses serving living needs during the quarantine period;

- Expenses of Covid - 19 testing or buying Covid - 19 test kit for employees, buying equipment for employees to protect them from the risk of infection;

- Expenses of accommodation and meals of employees operating under the "3 on-the-site” solution.

However, the General Department of Taxation notes that these expenses must be the actually - arisen expenses and fully have invoices, documents as prescribed.