Uni 27-09-2018 - Guidance on deductible expense for xe om costs

Official letter 2781/CT-TTHT dated 13/09/2018 of Bac Ninh Tax Department guiding deductible expense for motorbike costs:

Individuals practicing “xe om” do not belong to households or individuals who do not trade in goods or provide services are listed. When purchasing goods or services, the company must have sufficient invoices to determine the deductible expenses when determining taxable incomes..