Uni 28 - 10 -2021 - For deductible expenses for fixed assets temporarily suspended and payments for employees due to Covid 19

Official letter 3088/CT-TTHT on deductible expenses for fixed assets temporarily suspended due to Covid and expenses for employees are as follows:

In case the Company incurs expenses during the period of suspension of operation due to the influence of Covid - 19:

Regarding depreciation of fixed assets: For fixed assets that are temporarily suspended for under 9 months due to the impact of the Covid-19 epidemic and then continue to be put into production and business activities, they are subject to temporary suspension due to the impact of the Covid-19 epidemic. seasonal production specified at Point 2.2, Clause 2, Article 4 of Circular 96/2015/TT-BTC. The company is included in the deductible expenses if it meets the provisions of Article 4 of Circular 96/2015/TT-BTC.

Regarding expenses for employees: In case the Company pays salaries, wages, wages, wages and other expenses of a direct welfare nature to employees during the If its operation is temporarily suspended due to the impact of the Covid-19 epidemic, the Company is entitled to deductible expenses when determining taxable income if it meets the provisions of Circular 96/2015/TT-BTC.