{"id":2709,"date":"2021-10-19T10:10:49","date_gmt":"2021-10-19T03:10:49","guid":{"rendered":"https:\/\/pl-partners.vn\/?p=2709"},"modified":"2023-01-13T16:54:36","modified_gmt":"2023-01-13T09:54:36","slug":"can-the-quarantine-fees-be-included-in-the-companys-deductible-expenses","status":"publish","type":"post","link":"https:\/\/pl-partners.vn\/en\/can-the-quarantine-fees-be-included-in-the-companys-deductible-expenses\/","title":{"rendered":"Can the quarantine fees be included in the company’s deductible expenses?"},"content":{"rendered":"

\"\"<\/p>\n

Questions:<\/u><\/strong><\/span> Due to the COVID-19 pandemic, our Company has paid the quarantine fees for foreign employees when they enter Vietnam. So my question is: When foreign employees enter Vietnam to work, can the fees for quarantine and treatment (if any) be included in the company’s deductible expenses?<\/span><\/p>\n

Answer<\/u><\/strong>: <\/strong><\/span>PL&Partners would like to thank you for trusting and sending questions to us. Regarding your question, we would like to reply as follows:<\/span><\/p>\n

On November 26, 2020, the General Department of Taxation issued Dispatch No. 5032\/TCT-CS which contains the answer to this issue. Specifically:<\/span><\/p>\n

\u201cFor the cost of quarantine<\/span> at the hotel for foreign experts, in case the enterprise signs a labor contract with the employee in which the expenses for housing paid by the enterprise to the employee are recorded<\/strong>, the expense paid to the quarantine facility shall be included in deductible expenses when<\/strong> determining taxable income if there are sufficient invoices, documents, and payment as prescribed.\u201d<\/em><\/span><\/p>\n

Thereby, if the labor contracts of your Company and the foreign employees have the term expressing that the expenses for housing of the employee shall be paid by the employer,\u00a0<\/em>and your Company has sufficient invoices, documents, and payment, then such expenses shall be included in the company’s deductible expenses.<\/span><\/p>\n

\n

PL <\/strong>AND<\/strong> PARTNERS<\/strong> LAW FIRM<\/strong><\/span><\/h3>\n

Head<\/strong>quarters<\/strong>:<\/strong><\/em><\/span> 46th<\/sup> Floor, Bitexco Financial Tower, No. 2 Hai Trieu, Ben Nghe Ward, District 1, Ho Chi Minh City, Vietnam<\/span><\/span><\/p>\n

O<\/strong>ffice:<\/strong><\/span><\/em> Lot 1.16 Viva Riverside, 1472 Vo Van Kiet, Ward 3, District 6, HCMC<\/span><\/span><\/p>\n

Hotline:<\/strong><\/span><\/em> 093.1111.060<\/span><\/span><\/p>\n

Email:\u00a0<\/em><\/strong>info@pl-partners.vn<\/a><\/span><\/p>\n

Facebook:<\/em><\/strong>\u00a0www.facebook.com\/PLLaw<\/a><\/span><\/p>\n

Website:\u00a0<\/em><\/strong>www.PL-PARTNERS.vn<\/em><\/a> \u2013 <\/em>www.HOIDAPLUAT.net<\/em><\/a> \u2013 <\/em>www.THUTUCPHAPLY.org<\/em><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Questions: Due to the COVID-19 pandemic, our Company has paid the quarantine fees for foreign employees when they enter Vietnam. So my question is: When foreign employees enter Vietnam to work, can the fees for quarantine and treatment (if any) be included in the company’s deductible expenses? Answer: PL&Partners would like to thank you for […]<\/p>\n","protected":false},"author":18,"featured_media":2710,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[168],"tags":[],"class_list":["post-2709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-focus-tdl"],"_links":{"self":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts\/2709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/comments?post=2709"}],"version-history":[{"count":0,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts\/2709\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/media\/2710"}],"wp:attachment":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/media?parent=2709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/categories?post=2709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/tags?post=2709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}