Official letter No 1564/TCT-DNL dated on 22 April 2016 of General Department of Taxation guides the deductible expense for union fee. In principles, the deductible expenses for the determination of 2015 CIT are expenses only related to business activities in 2015. However, the company, established the union unit under the requirement of Labor federation in 2015, and paid the union fee of 2013 and 2014 under the regulation of Union Law and Decree No.191/2013/NĐ-CP in 2015, these mentioned expenses are accounted as deductible expense for 2015 CIT calculation purpose.
