blue-check Regarding conditions for accounting salaries paid to foreign workers

Official letter No. 36671/CTHN-TTHT dated September 28th, 2021 of the Department Taxation of Ha Noi city regarding enterprise income tax (EIT) on expenditures on salaries paid to foreign workers
Posted: 6/10/2021 8:31:56 AM | Latest updated: 8/10/2021 7:23:16 AM (GMT+7) | LuatVietnam: 5307 | Vietlaw: 532

The Department Taxation of Ha Noi city assumes that if salaries, wages paid to foreign workers meet the conditions regulated at Article 4 of Circular No. 96/2015/TT-BTCstatus2 , they shall be accounted in deductible expenses upon calculation of EIT, including:

(i) The actually - arisen expenditure is related to the enterprise's production and business activities;

(ii) There are adequate legitimate invoices and documents.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 532
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