Công văn 89924/CT-TTHT chi phí tiền lương và chi phí khác do ảnh hưởng dịch Covid
|Cơ quan ban hành:||Cục thuế TP. Hà Nội||Số công báo:||Đang cập nhật|
|Số hiệu:||89924/CT-TTHT||Ngày đăng công báo:||Đang cập nhật|
|Loại văn bản:||Công văn||Người ký:||Nguyễn Tiến Trường|
|Ngày ban hành:||09/10/2020||Ngày hết hiệu lực:||Đang cập nhật|
|Áp dụng:||Đã biết||Tình trạng hiệu lực:||Đã biết|
|Lĩnh vực:||Thuế-Phí-Lệ phí , Lao động-Tiền lương|
THE GENERAL DEPARTMENT OF TAXATION
On salaries and other expenses for COVID-19 victims
THE SOCIALIST REPUBLIC OF VIETNAM
Hanoi, October 09, 2020
To: Nissan Automotive Technology Vietnam Co., Ltd
(Address: 26th floor, Keangnam Landmark Tower, Lot E6, Cau Giay New Urban Area, Me Tri Ward, Nam Tu Liem District, Hanoi City; Tax identified code: 0101145668)
In response to the document No. AC-NATV/2020-10 dated September 28, 2020 of Nissan Automotive Technology Vietnam Co., Ltd (hereinafter referred to as the Company) on deductible expenses when determining enterprise income tax on salaries and other expenses for COVID-19 victims, Hanoi Tax Department hereby directs as follows:
- According to Article 4 of the Ministry of Finance's Circular No. 96/2015/TT-BTC dated June 22, 2015, providing guidance on enterprise income tax in the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, guiding the determination of deductible and non-deductible expenses when determining taxable income, non-deductible expenses include:
“Article 4. To amend and supplement Article 6 of the Circular No. 78/2014/TT-BTC (amended and supplemented in Clause 2, Article 6 of the Circular No. 119/2014/TT-BTC, and Article 1 of the Circular No. 151/2014/TT-BTC) as follows:
“Article 6. Deductible and non-deductible expenses when determining taxable income
1. Except for the non-deductible expenses prescribed in Clause 2 of this Article, enterprises may deduct any expense that fully satisfies the following conditions:
a) Actual expenses related to their production and business activities.
b) Expenses with adequate lawful invoices and documents.
c) Expenses for purchase of goods or services valued at VND 20 million or more (VAT-inclusive prices) per invoice with non-cash payment documents.
Non-cash payment documents must comply with legal documents on value-added tax.
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