Companies in Vietnam often encounter situations where they receive a payment receipt for a membership fee from a non-entity organization (i.e., not a registered company). Since such organizations are not authorized to issue VAT invoices, a common question arises: Can this receipt be considered a valid document for corporate income tax (CIT) purposes?
The answer is Yes. The payment receipt affixed with the organization’s stamp is a legal document to prove deductible expense for CIT purpose. For those interested, here’s a helpful reference link:
https://mof.gov.vn/hoidapcstc/home/cthoidap/81627
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