Uni 11-06-2014 - Guidance on vouchers by bank transfer

According to official letter No. 4109/CT-TTHT:

• For taxpayers registration information: the accounts of sellers to buyers are the accounts which have been registered or notified to tax authority, sellers must be responsible for law about the account information to buyers. Buyers only need to present vouchers of bank transfer from sellers’ accounts to sellers’ accounts, it is qualified for conditions of non-cash payments.

• In case, public companies hold annual shareholders' meeting, the meals of this meeting will be included in deductible expense when CIT is determined if there are legal invoices as regulations.

• For invoice preparation in Dec 2013, the time of additional declaration, deduction  is 6 months as from the date of the missing invoice