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In which cases expenditures that otherwise fully meet deductible conditions are still considered to be nondeductible in Vietnam?
Q&ANon-deductible expenditures - specific cases:
- Expenditures related to the value of loss caused by natural disaster, epidemic, fire and other unforeseen circumstances without any compensation;
- Expenses for raw materials, supplies, fuel, energy and goods in excess of reasonable consumption;
- Payment of salaries, wages and other amounts payable to employees that the enterprises have accounted in business expenses, but have not made payments, or do not have payment vouchers as prescribed by law;
- Premium of life insurance for employees not specified within the conditions for entitlement and rate of entitlement in one of the following dossiers: labor contract, collective labor agreement, regulation on finance of company, corporation, group;
- Reward regulations regulated by the chairman of the board of directors, general director and director under the financial regulation of the company and corporation and further more in the related instruction Circular.
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