CÔNG VĂN 104146/CTHN - TTHT DEDUCTING EXPENSES AND CITIZEN TAX REDUCTION FOR ENTERPRISES USING FEMALE EMPLOYEES
Official Letter 104146 / CTHN - TTHT on deductible expenses and CIT reduction for enterprises using female employees as follows:
In case, the Company employing female employees has incurred additional expenses for female employees if they meet the condition of deductible expenses as prescribed in Article 4 of Circular No. 96/2015 / TT-BTC dated June 22, 2015 of the Ministry of Finance may be deducted when determining taxable income in the period. The company is entitled to reduce payable corporate income tax corresponding to the additional payment for female employees according to actual conditions as specified in Clause 1, Article 21 of Circular No. 78/2014 / TT-BTC.
