Guidance on duductible expenses for tuition fees for foreign workers studying in Vietnam

On June 6, 2022, the Tax Department of Bac Ninh province issued Official Letter 1736/CTBNI-TTHT guiding the deductible expenses for tuition fees for foreign workers studying in Vietnam. Tuition fees from preschool to high school for foreigners studying in Vietnam only have receipts (with full information of the Company’s name, address, tax code, content, amount) due to If the teaching establishment does not use invoices, has non-cash payment vouchers and is specified in the labor contract, this expense is deductible when calculating CIT.