Uni 17-Aug-2012- Guidance of Tax policies

At point 2.30, section IV, part C, Circular No. 130/2008/TT-BTC in guidance of non-deductible expenses upon determination of taxable income:

“2.30. Expenses for capital construction investment at the investment stage for the formation of fixed assets; contributions to localities; contributions to mass and social organizations outside enterprises; expenses for purchase of golf course membership cards, and expense for golf playing, charity aid, excluding aid for education, healthcare, surmounting consequences of natural disaster and building houses of gratitude for the poor.”