On October 12, 2022, Hanoi Tax Department issued Official Letter No. 49303/CTHN-TTHT, according to which:
In case the Company spends money on support services for foreign workers to extend or renew their visas to be eligible to work in Vietnam, and if this payment is of a welfare nature for the employees, it will be included in deductible expenses when determining taxable income if the total expenditure of a welfare nature does not exceed 01 month’s average salary made in the tax year of the enterprise as prescribed in Clause 4, Article 3 of Circular 25/ 2018/TT-BTC and meets the conditions in Article 4 of Circular 96/2015/TT-BTC dated June 22, 2015.
In case the company incurs input VAT to serve the production and business of goods and services subject to VAT, it is entitled to a full deduction if it meets the conditions for input VAT deduction specified in Clause 1 of this Article. 10 Article 1 of Circular 26/2015/TT_BTC dated February 27, 2015 of the Ministry of Finance and strictly follow the principle of deduction of input VAT as prescribed in Article 14 of Circular 219/2013/TT-BTC dated 31 December 2013 of the Ministry of Finance.
