On 23th December 2019, Hanoi City Tax Department issued Official Letter No. 95764/CT-TTHT. Whereby:
In case the Company sends workers abroad for production and business activities purposes, incurred expenses for traveling and accommodation abroad will be accounted as deductible expenses if there are sufficient legal invoices and documents as guided in Article 4 of Circular No. 96/2015/TT-BTC.
For expenses incurred abroad, invoices and vouchers of these expenses must conform to the regulations of the host country and must be translated into Vietnamese according to the instructions in Clause 4, Article 5 of Circular No. 156/2013/TT-BTC dated 06th November 2013 of Ministry of Finance as a basis for accounting deductible expenses.
