Uni 16-09-2019 - Tax policy on the purchase of apartments to serve employees

Official letter 5198/CT-TTHT dated 06/9/2019 of the Tax Department of Hai Duong Province on the purchase of apartments to serve employees as follows:

In case, the Company buys an apartment building to serve the employees working in the branch outside the industrial park, the input value-added tax arising from the purchase of the house mentioned above is not deductible.