Official letter 199/CTBNI -TTHT on CIT policy for trial production costs as follows:
In case the Company incurs expenses for trial production of products, this expense, if fully meeting the conditions in Circular 96/2015/TT-BTC, will be counted as a deductible expense.
The company must have adequate records and documents on the process of trial production of products (from plans or decisions on production of new trial products; purchase of raw materials, put into production, warehousing of finished products for production). Dossier and documents on forced destruction of unsatisfactory trial production products, non-conforming trial production materials that cannot be reused, cannot be sold, and take responsibility before law for their properties. accuracy and truthfulness of these records and documents The company is responsible for presenting it to tax authorities or state management agencies upon request
