Home  >  Legal Document Library  >  Others  

Uni 08-10-2020: Quarantine expenditure in Covid-19 pandemic

Issue date: 8/10/2020 | 8:33:31 AM
OFFICIAL LETTER NO. 5424/CT-TTHT DATED OF SEPTEMBER, 01 2020 ON QUARANTINE EXPENDITURE IN COVID-19 PANDEMIC

Official Letter No. 5424/CT-TTHT dated of September, 01 2020 On quarantine expenditure in Covid-19 pandemic as follows:

In case the Company incurs a fee for renting a hotel for quarantine time due to Covid-19 pandemic for foreign workers working at the Company, this expense is a benefit: “support the affected workers entitled to the Covid-19 pandemic” shall be included in deductible expenses when determining taxable income if they meet the provisions of Clause 1, Article 4 of Circular No. 96/2015/TT-BTC dated of June, 22 2015 of the Ministry of Finance. And that expenditure is no more than 1 month of actual average salary in the tax period of the Company. Hotel expenditure shall be included in personal income tax under the provisions of Clause 2, Article 2 of Circular No. 111/2013/TT-BTC dated of August, 15 2013 of the Ministry of Finance.

 

Discussion (0)
Presss Shift & Enter for next line Sign in to comment
0 Character
NEWS OF THE SAME CATEGORY
Unistars on
Facebook Twitter Gplus RSS
Market Data
Foreign Exchange Rate
Code Buy Transfer Sell
Gold Price
Latest news
Uni 16-06-2025 - On procedures for termination of tax code validity
Uni 12-06-2025 - About PIT for compensation amount
Uni 05-06-2025 - VAT refund for investment project
Uni 19-05-2025 - About tax policy
Uni 12-05-2025 - About tax policy
Uni 09-05-2025 - Tax policy for business trip costs
Uni 05-05-2025 - About tax policy
Uni 14-04-2025 - Explanation of tax policy
Uni 03-04-2025 - About tax policy
Uni 24-03-2025 - About dependent registration for foreign workers
Most popular news
Coca-Cola weighs global status against profit
Microsoft to detail its plans for Yammer and SharePoint
Uni 03-06-2013 - guidance on invoices of goods and service sale
Uni 05-06-2012 - Circular guiding the implementation of tax obligation for foreign organizations, individuals who do business or arise income in Vietnam
Uni 24-10-2013 – Guidance on implementation of some articles of CIT Law, VAT Law effective from 01 July 2013
Uni 31-07-2013 – Guidance of Law on tax administration
6 tools to manage large file transfers
Windows 8 deep-dive: Get to know your SkyDrive app
Uni 01-07-2014 - New spotlights of Circular No.78/2014/TT-BTC for deductible expenses
Uni 21-10-2013 – Guidance of tax administration violation penalty
© 2010 - 2015 Copyright by Unistars International Auditting Company