Official Letter No. 8009/CCTKV.XVI-QLDN2 dated May 21, 2025, issued by the Tax Sub-Department of Region XVI regarding tax policy

According to the Law on Enterprises, enterprises are allowed to conduct business in any sectors not prohibited by law, except for those sectors subject to conditional business requirements. Enterprises are required to issue invoices upon generating revenue from the provision of goods or services.
In the case where a company incurs expenses serving its production and business activities, and such expenses are actual, properly supported with full invoices and documents meeting the conditions under Article 4 of Circular No. 96/2015/TT-BTC, the company is allowed to include these expenses as deductible when determining taxable corporate income.
However, if through verification the tax authority finds that the company does not meet the above-mentioned conditions, such expenses shall not be considered deductible for the purpose of determining taxable corporate income in accordance with regulations.

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