According to Official letter No. 5032/TCT-CS dated November 26th, 2020, expenses during the quarantine period at hotels (accommodation costs, living expenses) of foreign experts shall be only accepted by tax authorities for including in deductible expenses when they meet these conditions:
(i) The labor contract stipulates that the enterprise pays house rents on behalf of the foreign experts;
(ii) There are adequate invoices, payment receipts.
Regarding expenses of Covid-19 testing for foreign experts, they are considered to be welfare expenditures directly paid to employees thereby they shall be only included in deductible expenses if they meet the conditions provided at point 2.30 Clause 2 Article 6 of Circular No. 78/2014/TT-BTC
(amended, supplemented at Article 4 Circular No. 96/2015/TT-BTC ).
Regarding Covid-19 quarantine-related expenses paid on behalf of foreign experts
CV23123_25062021CTHN[VLO].pdf
