OFFICIAL LETTER 47485/CT-TTHT DATED 09 JULY 2018 OF HA NOI TAX DEPRTMENT GUIDING VAT DEDUCTION AND RENTAL OFFICE COST
According to official letter 47485/CT-TTHT dated 09 Jul 2018:
In case, the company incurred the cost for renovating and repairing offices for hire server for production and business activities, the expenses for renovating and repairing the offices shall be accounted as expenses or gradually allocated into expenses but the time is not more than 3 years.
Input VAT for renovation and repair of offices for rent for production and business, the company is declared deductible if the conditions specified in Article 15 of Circular 219/2013 / TT-BTC, Clause 10, Article 1 of Circular No. 26/2015 / TT-BTC.
