On December 18, 2015, the General Department of Taxation issued Official Letter No. 5452/TCT-CS tutorial on deductible expenses for tuition expenses for children of Vietnamese laborers. Accordingly, if the company has paid tuition fees for children of Vietnamese workers and the above type of expenses are mentioned in the regulation of the Company, are full of invoices and vouchers as prescribed, is considered to be expenditures welfare nature and shall be included in deductible expenses when determining taxable income. Total expenditures spent in welfare directly benefits for employees under the provisions of Article 4 of Circular No. 96/2015/TT-BTC dated 06/22/2015 of the Ministry of Finance shall not exceed 01 months the actual average salary made in the tax year of the business.
