Official Dispatch No.2489/CT-TTHT March 24, 2016 on Company regarding tax policy
Official Dispatch No.2489/CT-TTHT March 24, 2016 on Company regarding tax policy
| Sign: | 2489/CT-TTHT | Document type: | Official Dispatch |
| Promulgation place: | Cục thuế thành phố Hồ Chí Minh | Signer: | Ong ABC |
| Promulgation day: | 24/03/2016 | Effect day: | Known |
| Announcement day: | Updating | Announcement number: | Updating |
| Status: | Known |
| Sign: | 2489/CT-TTHT |
| Document type: | Official Dispatch |
| Promulgation place: | Cục thuế thành phố Hồ Chí Minh |
| Signer: | Ong ABC |
| Promulgation day: | 24/03/2016 |
| Effect day: | Known |
| Announcement day: | Updating |
| Announcement number: | Updating |
| Status: | Known |
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GENERAL DEPARTMENT
OF TAXATION |
SOCIALIST
REPUBLIC OF VIETNAM |
|
No.2489/CT-TTHT |
Ho Chi Minh City, March 24, 2016 |
To: VECTOR
AVIATION CO.,LTD
Address: 39B Truong Son, 11th Floor, Hai Au Building, Ward 4, Tan
Binh District
Tax code: 0303353300
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Pursuant to Article 6 of Circular No.78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance providing guidelines for corporate income tax (applied to the taxable period of corporate income tax from 2014 onwards) which provides for deductible and non deductible expense for determining taxable income:
Apart from non deductible expenses stated in Clause 2 of this Article, enterprises are entitled to deduct all expenses that fully satisfy the following conditions:
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b) Expenses with adequate legal invoices and documents as required by law;
c) Expenses incurred on purchase of goods or services with invoice valued VND 20 million or more (VAT-inclusive prices) each, provided that non cash payment documents are available.
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2. Non deductible expenses for determining taxable income include:
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Expenses in excess of 15% of total deductible expenses, including expenses incurred on advertisement, marketing, sales promotion, brokerage commissions; guest reception, ceremonies, conferences; marketing and expense support, gifts or donation of goods or services for customers.
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Pursuant to Article 1 of Circular No.151/2014/TT-BTC dated October 10, 2014 of the Ministry of Finance on the amendment to sub-point e of Point 2.2 and 2.31 in Clause 2 in Article 6 of Circular No.78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance on corporate income tax related to non deductible expenses for determining taxable income (applied to the taxable period of corporate income tax from 2014 onwards)
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". Expenses are not equivalent to assessable turnover excluding the following expenses:
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The actual average one month’s salary shall equal wage fund realized within a year divided (:) by 12 months. The wage fund realized within a year is regulated in sub-point c of point 2.5 in Clause 6 in Article 6 of Circular No.78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance.
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In case expenses in 2014 of the company include welfare-related expenses intended for employees such as expenses incurred on funeral or wedding of employees, expenses incurred on New Year's lucky money, holiday allowance, etc and other welfare-related expenses with legal invoices and documents as well as total welfare-related expenses do not exceed actual average one month's salary in the tax year of the company, they will be counted towards deductible expenses for determining income on which corporate income tax is imposed.
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PP. DIRECTOR
DEPUTY DIRECTOR
Tran Thi Le Nga
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