Uni 18-05-2026 - Regarding deductible expenses for goods given as gifts or aid, the following applies to expenses corresponding to the output VAT on those given as gifts or aid

Official Letter No. 3008_CT-CS regarding deductible expenses for the corresponding portion of output VAT on donated and aided goods is as follows:

 

According to the above regulations, the expense corresponding to the output value-added tax on donated and gifted goods that are not collected in accordance with the law on value-added tax, serving the production and business activities of enterprises; and the portion of value-added tax payable arising from goods and services used for sponsorship as stipulated in point d, clause 2, Article 9 of Decree No. 320/2025/ND-CP, are deductible expenses when determining taxable corporate income if they meet the conditions stipulated in points b and c, clause 1, Article 9 of Decree No. 320/2025/ND-CP.