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VAT & CIT

Released at: 11:02, 01/04/2015 TAX CONSULT

VAT & CIT

From January 1, 2014 onwards, under the provisions of Circular No. 151/2014/TT-BTC, non-compulsory health insurance provided to employees is treated as staff welfare and relevant expenses are deductible for CIT purposes, capped at one actual average monthly salary.

  • TAGS
  • VAT
  • CIT

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