Circular No. 10759/TC-TCT stipulates the procedures for declaring taxes, including corporate income tax and value-added tax (VAT), on expenses related to midday meals provided to employees in business entities. The document guides the calculation of costs and the deduction of input VAT associated with such meals.
적용 범위
Provincial Tax Departments; business entities
핵심 사항
- Business entities may include the cost of midday meals as deductible expenses for corporate income tax purposes if the expenditure does not exceed the minimum wage of civil servants (Point 3, Section III, Part B Circular No. 18/2002/TT-BTC).
- Business entities are entitled to deduct input VAT when they have a valid invoice for midday meals (Circular No. 122/2000/TT-BTC).
- If business entities have processed the input VAT of midday meals differently from the guidance provided in this circular, such processing shall not be adjusted.
- Provincial Tax Departments must guide business entities to comply with the content of this circular.
- The document does not specify a specific tax rate or ratio for midday meal expenses.
🌐 이 문서의 사회적 영향
- To assist business entities in understanding how to declare and deduct input VAT related to midday meal expenses.
- Ensuring consistency in implementing regulations regarding corporate income tax on such expenditures.
❓ 자주 묻는 질문
Can business entities deduct input VAT for midday meals?
Deduction is allowed if there is a valid invoice (Circular No. 122/2000/TT-BTC).
What is the maximum allowable expense level for midday meals in corporate income tax?
The expenditure must not exceed the minimum wage of civil servants (Point 3, Section III, Part B Circular No. 18/2002/TT-BTC).
Can business entities adjust input VAT processing that differs from the guidance provided?
Adjustment is not allowed (Circular No. 10759/TC-TCT).
전문
LETTER
OF THE MINISTRY OF FINANCE NUMBER 10759/TC-TCT DATED OCTOBER 16, 2003
REGARDING TAX DECLARATION FOR MID-SHIFT MEALS FOR EMPLOYEES
RESPECTED: Provincial Tax Departments
Recently, the Ministry of Finance has received recommendations from some business entities regarding tax declaration for VAT on expenses for mid-shift meals. To implement uniformly the provisions of the Law on taxation concerning expenses for mid-shift meals, the Ministry of Finance provides guidance as follows:
1. Regarding Corporate Income Tax: Based on the provision at Point 3, Section III, Part B of Circular No. 18/2002/TT-BTC dated February 20, 2002 issued by the Ministry of Finance guiding the implementation of Decree No. 26/2001/NĐ-CP dated June 4, 2001 and Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax, business entities are allowed to include expenses for mid-shift meals provided to employees (staff) in their deductible costs for determining taxable income under Corporate Income Tax. The amount spent per person shall not exceed the minimum wage set by the State for civil servants.
2. Regarding Value-Added Tax: Based on the provisions of Circular No. 122/2000/TT-BTC dated December 29, 2000 issued by the Ministry of Finance, in cases where business entities organize mid-shift meals for employees and have valid VAT invoices, such business entities are entitled to deduct input VAT on expenses related to mid-shift meals.
In cases where business entities have processed input VAT for mid-shift meals differently from the guidance provided herein, no further adjustments shall be made.
We request Provincial Tax Departments to guide business entities to implement according to the above content.
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