OFFICIAL LETTER 59207/CT-TTHT HANOI TAXATION DEPARTMENT ON DUTY DEBT POLICY POLICY
Official letter 59207/CT-TTHT Hanoi Tax Department on bad debt tax policy as follows:
In case, the Company arises an unsecured debt, if it satisfies all conditions for having original voucher, it can compare and confirm the debt of the customer with the outstanding amount and has enough grounds to determine that it is a bad debt; The company has made provision for bad debts under the provisions of Article 6 of Circular 228/2009 / TT-BTC of the Ministry of Finance, which is included in deductible expenses when calculating corporate income.
