Official Dispatch No. 447/TCT-DNL dated February 16, 2023 of the General Department of Taxation guiding the deductible expenses when calculating corporate income tax for VAT paid by the method of deduction of goods for gifts and donations
Accordingly, the General Department of Taxation instructs that in case the Company has goods and services used for promotion, advertising, donation, internal consumption, the value-added tax paid under the deduction method is not deductible expense when determining taxable income.
