Official Dispatch No. 2319/CTHPH-TTHT dated August 12, 2022 of Tax Department of Hai Phong City guiding tax policy for costs related to material destruction
In case the Company (declaring VAT payment by tax credit method) is an enterprise which is enjoying corporate income tax incentives due to meeting conditions of the locality, incurring costs related to the destruction of unused materials due to changes in production strategies, the Company shall carry out as follows: