{"id":7405,"date":"2019-04-20T08:40:49","date_gmt":"2019-04-20T08:40:49","guid":{"rendered":"https:\/\/bizlawyer.vn\/criteria-for-determining-deductible-expenses-in-enterprises-2"},"modified":"2019-04-20T08:40:49","modified_gmt":"2019-04-20T08:40:49","slug":"criteria-for-determining-deductible-expenses-in-enterprises-2","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/criteria-for-determining-deductible-expenses-in-enterprises-2","title":{"rendered":"Criteria for determining deductible expenses in enterprises"},"content":{"rendered":"<p>On February 27th, 2019, the Hanoi City Tax Department issued Official Letter No. 7623\/CT-TTHT on the corporate income tax policy which set criteria for enterprises to determine deductible expenses.<br \/>\nAccordingly, Official Letter No. 7623\/CT-TTHT provides guidelines for determining deductible expenses, after reporting to the General Department of Taxation, specifically:<br \/>\nArticle 6, Circular No. 119\/2016\/TT-BTC, Amending and supplementing Circular No. 78\/2014\/TT-BTC dated June 18th, 2014 of the Ministry of Finance guiding the implementation of Decree No. 218\/2013\/ND-CP dated December 26th, 2013 of the Government stipulates and guides the implementation of the Law on Enterprise Income Tax as follows:<br \/>\nEnterprises can deduct all expenses if they meet the following conditions:<br \/>\na) Actual expenses arising related to production and business activities of enterprises;<br \/>\nb) Expenses with sufficient legal invoices and vouchers as prescribed by law.<br \/>\nc) Expenses if there are invoices for buying goods and services each time with a value of VND 20 million or more (price inclusive of VAT) when payment must have non-cash payment vouchers.<br \/>\nThe promulgation of Official Letter No. 7623\/CT-TTHT of Hanoi Tax Department shows that this is a regular activity of the agency, in order to support enterprises in solving problems and applying the law on tax.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On February 27th, 2019, the Hanoi City Tax Department i [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":7401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/7405","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=7405"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/7405\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/7401"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=7405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=7405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=7405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}