OFFICIAL LETTER NO.171/CT-HTr DATED 02 JANUARY 2014 OF HA NOI TAXATION DEPARTMENT IN GUIDANCE OF TAX POLICY FOR PROCUREMENT OF AGRICULTURAL PRODUCTS
Official letter No.171/CT-HTr in guidance of tax policy for procurement of agricultural products, forestry products, marine products as follows:
-
In case, enterprises procure agricultural products from famers who directly sell out with the lists as regulations enclosed with payment vouchers to sellers, the payments can be included deductible expense when CIT taxable income is determined.
-
In case, enterprises procure agricultural products from the organizations, individuals who indirectly sell out, the payments with full legal vouchers can be be included deductible expense when CIT taxable income is determined.
