On April 23rd ,2020, Hanoi Tax Department issued Official Letter No. 26515/CT-TTHT. Whereby:
In case the Company employs foreign workers who are subjected to apply for work permit in Vietnam as prescribed in The Labor Code, if the work permit has not been legally granted by the competent agency, there
is no sufficient basis for calculating deductible expenses when determining taxable income and also not enough basis for deducting input VAT on expenses which were paid by the enterprise to these foreign employees.
On the other hand, if the Company employs foreign workers in the form of intra-corporate transfer to Vietnam and the company’s business activity is one of 11 services sectors in Vietnam’s service commitments to the World Trade Organization which including: business, communication, construction, distribution, education, environment, finance, health, tourism, culture and recreation and transportation (not subjected to apply for work permit in The Labor Code), if the expenses for foreign workers satisfy the regulated condition in Article 4 of Circular No. 96/2015/TT-BTC issued on June 22nd, 2015 by The Ministry of Finance and Article 15 of Circular No.219/2013/TT-BTC issued on December 31st, 2013 by The Ministry of Finance (amended and supplemented by Circular No. 26/2015/TT-BTC and Circular No. 173/2016/TT-BTC), they shall be exempted as detuctible expenses when determining taxable income and deducting the corresponding input VAT.
Điều kiện chung theo quy định khi làm thủ tục xin visa Mỹ
