OFFICIAL LETTER 1337/CT-TTHT DATED 25 MAY 2015 OF HUNG YEN TAXATION DEPARTMENT GUIDING ON EXPENSE BEFORE ENTERPRISE ESTABLISHMENT
According to official letter 1337/CT-TTHT:
For expense arising before enterprise establishment (domestic and oversea) if having full invoices, vouchers under regulations of Law (invoices, vouchers bearing organization, individual’s name are authorized under authorization document), serving for business and production activities and must have non-cash vouchers for purchase invoices of goods, services with 20 million VND/time, this expense will be allocated to deductible expense within 03 years. For oversea purchase invoices of goods, services, the company must translate into Vietnamese under article 120 Circular 200/2014/TT-BTC dated 22 December 2014
