Uni 24-01-2019 - Tax policy on payment vouchers

Official letter 707/CT-TT&HT dated 17 Jan 2019 of Binh Duong guiding on payment vouchers as follows:

In case the company makes payment for the purchase of purchased goods, it is authorized to pay via a third party via a bank (including the case where the seller requires the buyer to pay via bank to a third party appointed by the seller), the payment by authorization or payment to a third party as designated by the seller must be specified in the contract in the form of a document and a third party is a legal entity or entity Employees currently operating under the provisions of law are also considered to be paying via banks as a basis for the Company to account for deductible expenses when determining income subject to enterprise income tax.