OFFICIAL LETTER 48507/CT-TTHT DATED 12 JULY 2018 OF HA NOI TAX DEPARTMENT GUIDING TAX POLICY FOR PAYMENT BY PERSONAL CREDIT CARD
Official letter 48507/CT-TTHT dated 12 Jul 2018 of Ha Noi Tax Department for payment by personal credit card as follows:
In case, the company authorizes individuals who are employees of the company pays goods, services used for business of the Company is valid from twenty (20) million VND or more (including VAT) to the seller in the form of transfer from the individual account to the seller's account, then the company pays to Personal account via bank transfer from the Company's account to the personal account. If this form of payment is specified in the financial management regulation or the management regulation of the company, the above-said expenses shall have full dossiers and vouchers proving the goods or services. used for production and business activities of enterprises; Have invoices for purchase of goods or services bearing the name and tax code of the company; Have documents related to the authorization of the Company for individuals to pay with the seller and pay back to the Company, money transfer documents from the account of the individual to seller, documents transfer money from the bank account The Company is entitled to declare and deduct input VAT and to be deductible expenses when calculating CIT.
