Oficial letter No.6064/CT-TTHT dated 28 august 2013 of HCM taxation department in guidance of VAT-CIT
According to official letter No.6046/CT-TTHT:
In case, an enterprise signs a contract with clients who are Vietnamese enterprises to provide services abroad (except international transport that the route includes the oversea going-out and coming-in point), the enterprise does not have to declare, pay output VAT for these services. The entire input VAT amounts of these services are allowed to declare, deduct.
If the enterprise rents a place for these service activities and the rent contract states that the enterprise has right to repair, decorate interior furniture, the expenses of repair, internal decorations attached with full legal invoices, vouchers will be gradually allocated into deductible expenses when CIT is determined, the allocation time does not exceed 3 years.
