Circular 95764/CT-TTHT 2019 in accounting of foreign working expenses as follows:
In case the company sends the labors abroad to serve production, business, incurred expenses for business and accomodation abroad, these expenses shall be accounted as deductible expenses if its have sufficient legal invoices and documents as guided in Article 4 of Circular 96/2015/TT-BTC. For expenses incurred abroad, the invoices and documents of these expenses must conform with the regulations of the original country and be translated into Vietnamese as guided in Clause 4, Article 5 of Circular 156/2013/TT-BTC dated 06/11/2013 of Ministry of Finance as a basic for accounting deductible expenses.
