Oficial letter No. 5180/CT-TTHT dated 08 august 2013 of HCM department tax in guidance of deductible expenses of reception, hotel room rental, air tickets for clients.
According to official letter No.5180/CT-TTHT:
If an enterprise incurs reception expense, the hotel room rental, air ticket of sightseeing in Vietnam and other expenses (gate entrance fee, transport fee), the reception expense with legal full invoices, vouchers and for business and production activities will be included in deductible expenses (this expense is not excessive of 10% total deductible expenses as prescribed in clause 2.19, article 6 of Circular No.123/2012/TT-BTC) but the hotel room rental, air ticket of sightseeing in Vietnam and other expenses (gate entrance fee, transport fee) will not be included in deductible expenses.
