OFFICIAL LETTER NO. 645/CT-TTHT DATED 07 MAY 2015 OF LONG AN TAXATION DEPARTMENT IN GUIDANCE OF PURCHASE LIST FOR HOUSE RENTAL OF THE BUSINESS INDIVIDUALS, HOUSEDOLD HAVING REVENUE LESS 100 MILLION/YEAR
According to official letter No. 645/CT-TTHT:
In case, the company rents houses of the business individuals having revenue less 100 million /year, the company is allowed to prepare purchase list (form 01/TNDN) attached with contract rent and payment vouchers for the business individuals as evidences to recognize deductible expense.
The company can refer information of the business individuals on website of GDT od DT where they register to pay tax (not require them to present confirmation of revenue less than 100 million)
