Official letter 22455/CTBDU-TTHT about selling costs in foreign currency:
The company incurs selling expenses in foreign countries, if the above regulations are met, it can calculate reasonable expenses when calculating CIT. In addition, according to Clause 4, Article 5 of Circular 156/2013/TT-BTC of the BTC, the language used in tax records is Vietnamese. Therefore, if a foreign document is used, it must be translated into Vietnamese, then the taxpayer signs and stamps it for certification and is responsible for the accuracy of the translated content.
