OFFICIAL LETTER 78848/CT-TTHT DATED 16/10/2019 ABOUT SUPPORT COST OF PARTY AND SOCIO-POLITICAL ORGANIZATION
Official letter 78848/CT-TTHT dated 16/10/2019 regarding the cost of supporting the organization of socio-political organizations as follows:
In case the Company incurs actual expenditures to support the Party organizations, socio-political organizations in the enterprise to serve its activities and in accordance with the provisions of law, it shall be counted as deductible expenditures when determining taxable income if there are sufficient invoices and documents as prescribed in Article 4 of Circular 96/2015 / TT-BTC.
