In case the Company spends money on support services for foreign workers to extend and renew visas to be eligible to work in Vietnam, and if this payment is of a welfare nature for employees, shall be included in the deductible expenses when determining the taxable income of the enterprise if the total expenditure of welfare nature does not exceed 01 month's average salary made in the tax year of the enterprise specified in Clause 4, Article 3. Circular 25/2018/TT-BTC and meet the conditions specified in Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015. In case the Company incurs input VAT to serve the production and business of goods and services subject to VAT, it is entitled to a full deduction if it meets the conditions for input VAT deduction as prescribed. in Clause 10, Article 1 of Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance and strictly follow the principle of deduction of input VAT specified in Article 14 of Circular No. 219/2013/ TT-BTC dated December 31, 2014 of the Ministry of Finance.
