OFFICIAL LETTER 4005/TCT-CS DATED 29 SEPTEMBER 2015 OF GDT IN GUIDANCE OF VAT DEDUCTION FOR BENEFITS FOR EMPLOYEES
According to official letter 4005/TCT-CS in guidance of VAT deduction for benefits for employees as follows:
In case, enterprises pay benefits to employees, the expenses will be included in deductible expense if having full invoices, vouchers and total expenses are not over one actual average month salary. Enterprises are deducted VAT of these expenses if meeting full conditions of VAT deduction as regulations.
