Uni 09-09-2021 invoices issuance for pre-establishment enterprise costs

Official letter 17151/CTHN-TTHT on invoices issuance for pre-establishment enterprises costs:

For enterprises before being granted the establishment license, authorizes another company to pay expenses related to salary, compulsory social insurance, labor, union fees, PIT and other purchase and sale expenses, Invoices and vouchers bearing the name of the authorized organization are considered as reasonable and valid documents to account into the deductible reasonable expenses of the Company when determining taxable income if the conditions are satisfied. prescribed in Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance mentioned above.