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-BTC , 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.
|Published||Vietlaw's Newsletter No. 532|