OFFICIAL LETTER NO. 2270/TCT-CS DATED 18 JUNE 2014 OF MOF IN GUIDANCE OF TAX POLICY FOR NON-BUSINESS HOUSEHOLDS, INDIVIDUALS WHO HAVE ASSETS FOR RENT
According to official letter No.2270/TCT-CS:
In case, non-business households, individuals have vacant houses, land for rent such as offices, broadcast station… that the total leasing amounts are less than 100 million VND will not be imposed VAT, tax authority will not grant the financial invoices, lesser must use List of the purchased goods, services, enclosed with leasing contracts and payment vouchers as evidences to recognize deductible expense.
