Công văn 231/TCT-CS năm 2018 về chính sách thuế thu nhập doanh nghiệp do Tổng cục Thuế ban hành

To: The Department of Taxation of Da Nang city.

The General Department of Taxation has received the Official Dispatch No. 4736/CT-TTr2 dated December 04, 2017 of the Department of Taxation of Da Nang city requesting the guidance on the corporate income tax policy.

Regarding this issue, pursuant to Clause 1 Article 6 of the Circular No. 78/2014/TT-BTC; Article 4 of the Circular No. 96/2015/TT-BTC dated June 22, 2015 on amendment to Article 6 of the Circular No.78/2014/TT-BTC (amended in Clause 2 Article 6 of the Circular No. 119/2014/TT-BTC and Article 1 of the Circular No. 151/2014/TT-BTC) on deductible expenses when calculating income subject to corporate tax, the General Department of Taxation agrees to the proposals of the Department of Taxation of Da Nang city provided in the aforementioned Official Dispatch No. 4736/CT-TTr2. To be specific: If Vietnam Tokai Company Limited fails to provide documents proving that Tokai Kogyo Joint Stock Company (Japan) has industrial property right and intellectual property right to the detailed instructional documents (which contain technical information, production methods, etc.) issued by a Japanese competent authority to manufacture products in Vietnam, Vietnam Tokai Company Limited shall not include the payments made to Tokai Kogyo Joint Stock Company (Japan) in deductible expenses when calculating income subject to corporate tax.

For your information./.

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