OFFICIAL LETTER NO. 1108/TCT-CS DATED 31 MAR 2015 OF GDT IN GUIDANCE OF CIT FOR HOUSE RENTAL
According to official letter No. 1108/TCT-CS:
Determining deductible expense for house rental (mutil-floor) as follows:
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For the 2-floors house rental of office: this rental is included in deductible expense if it meets full conditions as regulations of clause 2 article 6 Circular 119/2014/TT-BTC.
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For the 3-floors house of employees: it is included in deductible expense if this rental is stated in labor contracts in similar to salary, wages nature and accompanying with full invoices, vouchers.
