Legal News

[Taxation] Binh Duong Province Tax Department regarding payment vouchers for visa application fees for foreign employees

2024/06/27

Binh Duong Tax Department issued Official Letter No. 15380/CTBDU-TTHT dated 10 June 2024 guiding about vouchers for payment of visa application fee for foreign employees.

When a company applies for electronic visa for foreigners through the government’s electronic visa issuance website and pays visa application fee to the service provider, in order for this fee to be deductible in the calculation of CIT, the conditions related to the production and management activities of the company must be met, and the invoices and The relevant documents must be in order. If the service provider does not issue an invoice, the confirmation screen from the government website or the result screen of the electronic visa application must be prepared as a voucher.

If the vouchers evidencing the above costs are presented in the form of electronic data, access to the electronic data must be provided in accordance with the Electronic Transactions Law No. 20/2023/QH15 dated June 22, 2023.

References:
Official Letter No. 15380/CTBDU-TTHT dated June 10, 2024
Law No. 20/2023/QH15 of June 22, 2023 on Electronic Transactions