OFFICIAL LETTER 68556/CT-TTHT DATED 20 OCT 2017 OF HA NOI TAXATION DEPARTMENT GUIDING VAT-CIT WITHIN PRODUCTION-CEASING TIME TO REPAIR FACTORY
Official letter 68556/CT-TTHT dated 20 Oct 2017 of Ha Noi Taxation Department:
In case, the company must stop to produce 3 months to repair the lease factory due to being degraded but within production-ceasing time, the company still conducts sales of goods. In case, with this time, the company still incurs salary, shift meals, petrol costs of picking up and dropping off, depreciation of equipment, machineries, factory rental meeting full conditions of deductible expense and not meeting conditions of non-deductible expense regulated in article 4 Circular 96/2015/TT-BTC revising, adding article 6 Circular 78/2014/TT-BTC including deductible expenses.
For input VAT of repair costs of lease factory are included in deductible expense as regulations if meeting full conditions of VAT deduction regulated in clause 10 article 1 Circular 26/2015/TT-BTC.
