On May 20, 2024, the Hanoi Tax Department issued Official Letter No. 29273/CTHN-TTHT:
In cases where Epay Company is licensed by the State Bank to provide intermediary payment services, goods paid for through electronic wallets provided by Epay Company, if they meet the conditions for input value-added tax deduction as stipulated in Clause 1, Article 10 of Circular No. 26/2015/TT-BTC and Article 1 of Circular No. 173/2016/TT-BTC, are eligible for declaration and deduction of input VAT.
The purchase expenses mentioned above, if they meet the provisions of Clause 1, Article 4, and do not fall under the expenses specified in Clause 2, Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015, of the Ministry of Finance, are considered deductible expenses when calculating corporate income tax.
