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Topic >> Reasonable-expenses
  • fa-check-circle Official Letter No. 57305/CT-TTHT - Regarding loan interest costs in terms of related-party transactions ( 16-Aug-2018)
    According to Clause 3 Article 8 of Decree No. 20/2017/ND-CPfa-exclamation-circle , with regard to an enterprise that carries out related-party transactions, it is only allowed to make cost accounting for loan interest costs if they do not exceed 20% of total net profit plus loan interest costs and depreciated costs arising within that period. read more
  • fa-check-circle Official Letter No. 43767/CT-TTHT - Regarding loan interest costs in terms of related-party transactions ( 26-Jun-2018)
    According to Clause 3 Article 8 of Decree No. 20/2017/ND-CPfa-exclamation-circle , with regard to an enterprise that carries out related-party transactions, it is only allowed to make cost accounting for loan interest costs if they do not exceed 20% of total net profit plus loan interest costs and depreciated costs arising within that period. read more
  • fa-check-circle Official Letter No. 5973/CT-TTHT - Regarding costs of leasing office before establishment of an enterprise ( 20-Jun-2018)
    According to Clause 12.b Article 14 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , before a company is established, if its founders authorize an individual in writing to pay on their behalf costs of leasing working office, the enterprise shall be still allowable to deduct and make costs accounting for invoices for leasing the office bearing name of the authorized individual. read more
  • fa-check-circle Official Letter No. 158/TCT-CS - Regarding accounting for welfare-related expenses ( 12-Jan-2017)
    According to Clause 4 Article 1 of Decree No. 91/2014/ND-CP, with regard to welfare-related expenses directly paid to employees, enterprises shall be entitled to make cost accounting only when they meet 2 conditions below: (i) having invoices, documents; (ii) total expenses must not exceed actual average one month’s salary within the tax year. read more
  • fa-check-circle Official Letter No. 3574/CT-TTHT - Which case on which materials are not imposed the cost - accounting limit ( 20-Apr-2016)
    According to Clause 2.3 Article 6 of Circular No. 78/2014/TT-BTCfa-exclamation-circle (which is amended at Article 4 of Circular No. 96/2015/TT-BTC), only raw materials, supplies, fuel whose consumption norms are promulgated by the State are imposed the ceiling level to be accounted into reasonable expenses read more
  • fa-check-circle Official Letter No. 2489/CT-TTHT - Regarding welfare – related expenses paid to employees ( 24-Mar-2016)
    According to Article 1 of Circular No. 151/2014/TT-BTC, from 2014, welfare – related expenses paid to employees such as expenses incurred on funeral and wedding of employees and their family; expenses incurred on holiday allowance, treatment support, professional training, etc. shall be accepted if they do not exceed actual average one month's salary of enterprises. read more
  • fa-check-circle Official Letter No. 2475/CT-TTHT - Regarding the deduction of tax on exports incurred outside Vietnam ( 24-Mar-2016)
    According to Article 48 of Circular No. 205/2013/TT-BTC, where a company exports goods (software) to a customer in the contracting country to an Agreement on double taxation avoidance concluded with Vietnam, if there arise income tax in such country, the paid tax shall be deducted upon making the enterprise income tax finalization declaration (declare in the entry “the EIT amount exempted, reduced under the Agreement”) read more
  • fa-check-circle Official Letter No. 5452/TCT-CS - Regarding school fee paid for Vietnamese employees’ children ( 18-Dec-2015)
    The document is to reply to the question about school fee paid for Vietnamese employees’ children by employers read more
  • fa-check-circle Official Letter No. 41766/CT-HTr - Regarding overtime working in exceed of prescribed hours ( 26-Jun-2015)
    According to the General Department of Taxation’s guidance in Official letter No. 2323/TCT-CS dated June 15th, 2015 in case of due to objective causes or having reasonable reasons, an enterprises has to increase overtime working hours, the expenditures on overtime working actually paid to employees shall be deducted when calculating enterprise income tax (EIT) if there are sufficient documents. read more
  • fa-check-circle Official Letter No. 2076/TCT-CS - Regarding EIT policy for one-member limited liability companies ( 28-May-2015)
    According to item d, point 2.5 Clause 2 Article 6 of Circular No. 78/2014/TT-BTCfa-exclamation-circle dated June 18th, 2014, salary of an individual who is the owner of one-member limited liability company is the non-deductible expenditure when calculating EIT, whether he/she participates in production or not read more
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