Official Letter No. 655/TCT-CS dated February 14, 2025, issued by the General Department of Taxation regarding deductible expenses in determining corporate income tax obligations is as follows:
by KMC Consulting Company Limited
In cases where fixed assets lack documentation proving the enterprise’s ownership (i.e., the enterprise has not been granted a Certificate of Land Use Rights or ownership rights over assets attached to the land) as prescribed by law, such assets do not meet the conditions for depreciation to be included as deductible expenses when determining taxable corporate income.
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