Official letter 2255/CTBDU-TTHT about deductible expenses when calculating CIT:
In case the Company incurs expenses for purchasing incense offerings, these expenses are not related to the Company's production and business activities, so the Company is not allowed to account for them as deductible expenses when determining taxable income for corporate income tax according to the provisions of Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015 mentioned above.
