Official letter No 2550/CT-TTHT Reply on the policy of corporate income tax as follows:
In case the Company in Vietnam incurs expenses for accommodation and travel for foreign employees to work and support the Company's production and business activities, in the agreement between the Company at Vietnam and the foreign parent company stipulate that the company in Vietnam pays this expense for foreign employees during their working time in Vietnam, this expense shall be included in deductible expenses when determining taxable income subject to CIT if meeting the provisions of Article 4 of Circular No. 96/2015 / TT-BTC dated June 22, 2015 of the Ministry of Finance.
