Uni 28-04-2016 - Deductible expense for union fee

According to official letter 1564/TCT-DNL:

In principle, the company only included in deductible expense for determining CIT of 2015 and the expenses relating to business expense of 2015.

However, in 2015, the company established an union unit under Labor federation, the company paid union fee of 2013, 2014 under regulations of union law and Decree 191/2013/NĐ-CP in 2015. Due to the company paid union fee as requirement of Labor federation, therefore, the union fee payment for employees as regulations of 2013, 2014 and 2015, included in deductible expense of 2015.