Official letter 4110/TCT-DNNCN about tax policy relating to Covid-19 costs as follows:
For medical isolation expenses due to the Covid-19 epidemic at home and abroad for business trips abroad (Costs for meals and accommodation; Cost of Covid-19 testing; expenses for expenses). transportation from places of entry to Vietnam or from places where subjects subject to medical isolation are detected to medical isolation establishments; expenses for living needs or medical isolation days;... ) to comply with the request of the competent state agency and the costs of testing for Covid - 19 or buying a Covid - 19 test kit for employees, the cost of buying equipment for employees to ensure safety. To protect employees from the risk of infection during work and expenses for accommodation and meals, of employees staying at the enterprise under the "3 on-site" option, these costs are included in the deductible expenses. when calculating corporate income tax and not included in the employee's personal income taxable income.
