On October 27th, 2021, the General Department of Taxation issued Official Letter No.4110/TCT-DNNCN, thereby:
Quarantine expenses for COVID-19 in Vietnam and overseas in case sent abroad for working (accommodation expenses, COVID-19 testing expense, the expense for transport from the port of entry or the place where the suspect is found to the quarantine facility, the subsistence expense during the concentrated quarantine period ….) by the request of competent authorities and the expense for COVID-19 testing or buying a test kit for COVID-19 for employees; the expense for buying equipment for employees to protect workers from the risk of infection during the working process, the expenses of accommodation and meals of employees staying at enterprises operating under the “3 on-site” option if expenses actually arise and have adequate lawful invoices and documents as required by law: An enterprise may claim a deduction from taxable corporate income and not included in personal income taxable income for the employee.
