Uni: 04-05-2020: About related expenses for foreign labors without work permit

Official letter No 26515/CT-TTHT about related expenses for foreign labors without work permit as follows:

In case an enterprise hires foreign workers to work in Vietnam, it is required to have a work permit issued by a competent authority in Vietnam in accordance with the Labor Law. If the foreign labors do not have a work permit as prescribed is not sufficient basis for calculating deductible expenses when determining taxable income and is not sufficient basis for deducting input VAT on expenses paid by the enterprise for the labors mentioned above.