Official Letter No. 1519/CTHDU-TTHT dated 26/02/2025 of the Tax Department of Hai Duong Province on deductible expenses when determining Corporate Income Tax (CIT) as follows

In cases where an individual does not directly sell cars to the company, in order for the expenses to be deducted when determining the CIT, the company must have the following documents:

• A list of purchased goods and services according to Form 01/TNDN attached to Circular No. 78/TT-BTC;
• Payment vouchers (it is not mandatory to have non-cash payment vouchers);
• The company must have legal documents proving the ownership of the company's assets and must track and depreciate the assets according to the provisions of the law.

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