Circular No 41/2021/TT-BTC dated June 2nd 2021 of Ministry of Finance guiding to organize, operate, manage, utilize and accounting, finalize, financial disclosure Vietnam Covid-19 vaccine fund
Circular stated about financial disclosure (receipts and expenditures ) of Vietnam Covid-19 vaccine fund
This regulation applied to: i) Vietnam Covid-19 vaccine fund ( hereby is Fund), ii) Ministry of Finance, Ministry of Health and iii) Relevant organization and individuals,
According to Clause 5 this circular, organizations and corporations considered as deductible expenses when determining CIT taxable income for grants, support and donation to the Fund according to regulation of Decree No. 44/2021/ND-CP dated March 31st 2021 of the Government guiding to deductible expenses when determining CIT taxable income for support and sponsorship expenditures of corporations and organizations for Covid-19 epidemic prevention and control activities and amendments and supplements (if any).