Official letter 45095/CTHN-TTHT about pre-establishment business costs:
In case the project enterprise before being granted the establishment license authorizes another company to pay expenses related to the establishment of the project enterprise, the invoices and documents bearing the name of the other company ( authorized organization) is considered a reasonable and valid document to account in the deductible expenses of the project enterprise when determining taxable income if the conditions in Article 4 of Circular 96/2015/TT-BTC.
