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Tax Update

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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).

Please kindly check attachment file for detailed information

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