On August 03rd, 2021, the General Department of Taxation issued Official Letter No. 2921/TCT-CS, whereby:
In case that enterprises incur expenses for buying and injecting Covid-19 Vaccine for their employees, if the aforementioned expenses meet the conditions for being entitled to deductible expenses and are not subjected to non-deductible expenses when determining CIT taxable incomes, this expense shall be deductible when determining CIT taxable incomes.
