Taxation of income from disposal of asset by Representative OfficeThe General Tax Department (GDT) in its Official Letter 3903/TCT-CS dated 18 November 2013 confirms that income from disposal of golf membership card by the Representative Office is subject to both CIT and VAT at the rates applicable to non-business units.

Deduction of costs related to dormitory for employees
Pursuant to Official Letter 3802/TCT-CS of the GDT dated 12 November 2013, the following items are tax deductible:

► Expenses incurred on food, electricity, water and others to serve meals for employees during their work shifts that are specified in the labor contracts and with sufficient invoices and/or supporting documents.

► Depreciation of dormitory for employees, water and electricity used for that dormitory.

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