On January 19, 2022, the Binh Duong Provincial Tax Office officially issued No. 798/CTBDU-TTHT, thereby:
In case the Company’s goods are damaged due to changes in natural biochemical processes, expired, and are not compensated, they shall be included in deductible expenses when determining taxable income.
In case the company has goods, which don’t guarantee the quality, have incorrect specifications that don’t satisfy the requirements of the contract and must be destroyed, the cost of destruction of damaged goods does not include in force majeure case, and at the same time, is not calculated in deductible expenses when determining taxable income.
