OFFICE NO. 7931 / CT-TTHT DATED 12/12/2020 ON THE COST OF QUARANTINE TO PREVENT COVID -19
Official Letter No. 7931 / CT-TTHT dated 03/12/2020 on the cost of quarantine against Covid -19 as follows:
In case, the Company is a type of one member limited liability company hiring an intermediary company to carry out procedures of quarantine to the investor who is also the only capital contributor of the Company in accordance with regulations on prevention of Covid - 19 then the expense during the above quarantine period is the non-deductible expense when determining taxable income.
