Official Letter No. 782/CMA-QLDN2 dated September 19, 2025, issued by the Ca Mau Provincial Tax Department regarding value-added tax (VAT) policy

In the case where the Company authorizes an individual who is an employee of the Company to use the individual’s bank account opened at credit institutions in accordance with the law to make payments for goods and services purchased for the production and business of goods and services subject to value-added tax, as stipulated in the Company’s financial regulations or internal regulations, or in the Company’s authorization decision allowing the individual to make payments to the seller, and subsequently the Company makes non-cash payments to the individual, input value-added tax shall be deductible and the expenses shall be considered deductible for the purpose of determining taxable corporate income, in accordance with Article 14 of the Value-Added Tax Law No. 48/2024/QH15, Article 26 of Decree No. 181/2025/NĐ-CP (effective from July 1, 2025), and Article 4 of Circular No. 96/2015/TT-BTC.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn