blue-check Conditions for including amounts paid by an employee’s credit card into deductible expenses

Official letter No. 62652/CTHN-TTHT dated August 25th, 2023 of the Department of Taxation of Ha Noi city regarding tax policy upon making payment via an individual’s credit card
Posted: 5/9/2023 7:30:26 AM | Latest updated: 12/9/2023 5:04:45 PM (GMT+7) | LuatVietnam: 5777 | Vietlaw: 628

In case a company buys fixed assets valued at least VND 20 million and authorizes an employee to make payment by his/her personal credit card, if the following conditions are met, the company is allowed to include such amount into deductible expenses and deduct input VAT:

(i) This form of payment under authorization is regulated at in details at the finance regulation or management regulation of the Company;

(ii) There are adequate dossiers, documents proving that the assets are used for serving the company’s business and production activities;

(iii) There are sale invoices bearing the Company’s name and tax ID number;

(iv) There is the dossier to authorize the employee to make payment on behalf of the Company

(v) There are statements regarding transfer of money from the employee’s account to the seller’s account and transfer of money from the Company’s account to the employee’s account.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 628

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