On February 27, 2020, Hanoi Tax Department issued Official Letter No. 8315/CT-TTHT. Whereby:
In case the Company signs a house rental contract with an individual household to serve as office for production and business, the dossier determining deductible expenses is the rental contract and the proof of rental payment under the guidance at Point 2.5. Clause 2, Article 4 of Circular 96/2015/TT-BTC of Ministry of Finance. Tax agencies do not issue single invoices to households and individuals having properties leasing to enterprises.
