{"id":999979838,"date":"2026-01-19T01:48:34","date_gmt":"2026-01-18T18:48:34","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979838"},"modified":"2026-02-12T14:37:51","modified_gmt":"2026-02-12T07:37:51","slug":"can-charitable-donations-be-included-in-expenses","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/","title":{"rendered":"Can charitable donations be included as expenses? Checklist to avoid being disallowed during final accounting."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In practice, during tax settlement, <\/span><b>charity donation costs<\/b><span style=\"font-weight: 400;\"> This is one of the easiest types of donations to be disqualified, even if the business spends the money for good and completely transparent purposes. The reason isn&#039;t about &quot;right or wrong charity,&quot; but rather... <\/span><b>the nature of the expenditure, the recipient of the funding, and the accompanying documentation.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article will help you answer frequently asked questions in detail: <\/span><b>Can charitable donations be included in expenses?<\/b><span style=\"font-weight: 400;\">, <\/span><b>Are charitable donations deductible expenses?<\/b><span style=\"font-weight: 400;\">, and <\/span><b><a href=\"https:\/\/bizzi.vn\/hach-toan-chi-phi-la-gi-bi-quyet-quan-ly-chi-phi-doanh-nghiep-hieu-qua\/\">cost accounting<\/a> support charity<\/b><span style=\"font-weight: 400;\"> How to avoid being disqualified during corporate income tax settlement.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Tien_tu_thien_co_duoc_dua_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\" >Are charitable donations deductible expenses when calculating corporate income tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Chi_%E2%80%9Ctu_thien%E2%80%9D_%E2%80%9Cung_ho%E2%80%9D_%E2%80%9Ctai_tro%E2%80%9D_%E2%80%9CCSR%E2%80%9D_%E2%80%9Ctai_tro_truyen_thong%E2%80%9D_khac_nhau_cho_nao\" >What are the differences between &quot;charity,&quot; &quot;support,&quot; &quot;sponsorship,&quot; &quot;CSR,&quot; and &quot;media sponsorship&quot;?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#1_%E2%80%9CTai_tro%E2%80%9D_%E2%80%93_khai_niem_thue_quan_tam\" >1. \u201cFinancing\u201d \u2013 a concept of tax interest<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#2_%E2%80%9CUng_ho%E2%80%9D_%E2%80%9Ctu_thien%E2%80%9D_%E2%80%93_khai_niem_cam_tinh\" >2. &quot;Support,&quot; &quot;charity&quot; \u2013 emotional concepts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#3_CSR_Corporate_Social_Responsibility\" >3. CSR (Corporate Social Responsibility)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#4_Tai_tro_truyen_thong\" >4. Media Sponsorship<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Khoan_%E2%80%9Ctai_tro%E2%80%9D_nao_duoc_dua_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >Which types of &quot;sponsorship&quot; are deductible expenses when calculating corporate income tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Tai_tro_muon_duoc_tru_thi_co_bat_buoc_di_qua_to_chuc_co_chuc_nang_huy_dong_khong\" >For funding to be deductible, is it mandatory for it to go through an organization that is responsible for fundraising?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Dau_moi_tiep_nhan_tai_tro_hop_le_thuong_bao_gom\" >Eligible funding recipients typically include:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Checklist_nhanh_cho_ke_toan\" >Quick checklist for accountants<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Bo_ho_so_nao_bat_buoc_de_khoan_tai_tro_khong_bi_loai_khi_quyet_toan\" >What documents are required to ensure the grant is not rejected during the final settlement process?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#1_Quyet_dinh_chu_truong_tai_tro_noi_bo\" >1. Internal funding decisions\/policies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#2_Chung_tu_thanh_toan_uu_tien_chuyen_khoan\" >2. Payment documents (bank transfer preferred)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#3_Bien_ban_xac_nhan_tai_tro_dung_mau_quy_dinh\" >3. The sponsorship confirmation document must be in the prescribed format.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#4_Cac_mau_bien_ban_xac_nhan_tai_tro_bat_buoc_phai_dung\" >4. Required funding confirmation forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#5_Tai_tro_bang_hien_vat_can_them_giay_to_gi\" >5. What additional documents are needed for in-kind donations?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Hoa_don_mua_hang_doi_voi_hien_vat_mua_ngoai\" >Purchase invoice (for items purchased externally)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Phieu_xuat_kho\" >Warehouse delivery note<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Bien_ban_ban_giao_hien_vat\" >Record of handover of items<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Bien_ban_xac_nhan_tai_tro_theo_dung_mau_quy_dinh_03%E2%80%9307TNDN\" >Confirmation of funding in accordance with the prescribed form (03\u201307\/TNDN)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#6_Tai_tro_bang_tien_tren_20_trieu_co_bat_buoc_chuyen_khoan_khong\" >6. Is it mandatory to transfer funds via bank transfer for donations exceeding 20 million VND?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Goc_nhin_thuc_te_tu_quyet_toan\" >A realistic perspective from the settlement process.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#4_truong_hop_nao_bi_loai_chi_phi_tu_thien_khi_quyet_toan_thue\" >In which four cases are charitable expenses disallowed when settling taxes?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#1_Ung_ho_tu_phat_chuyen_khoan_cho_ca_nhan_keu_goi\" >1. Spontaneous donations, transferring money to individuals who are soliciting donations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#2_Khong_co_bien_ban_xac_nhan_tai_tro_dung_mau_quy_dinh\" >2. There is no proper sponsorship confirmation document in the prescribed format.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#3_Tai_tro_sai_doi_tuong_sai_muc_tieu_hoac_khong_chung_minh_duoc_%E2%80%9Cdau_moi_co_chuc_nang_huy_dong%E2%80%9D\" >3. Funding is provided to the wrong recipients, for the wrong purposes, or without proof of a &quot;recipient authorized to mobilize funds&quot;.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#4_Ho_so_chi_co_sao_ke_ngan_hang_nhung_khong_co_xac_nhan_tiep_nhan_tai_tro\" >4. The application only includes bank statements but lacks confirmation of funding receipt.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Cach_hach_toan_chi_phi_ung_ho_tu_thien\" >How to account for charitable donations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Nguyen_tac_chung\" >General principles<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Hach_toan_pho_bien\" >Common accounting methods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Bang_hach_toan_theo_tinh_huong_goi_y_trien_khai\" >Scenario-based accounting table (suggested implementation)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Thue_GTGT_dau_vao_cua_hang_hoa_dem_di_tai_tro_co_duoc_khau_tru_khong\" >Is the input VAT on goods donated as a form of support deductible?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Nguyen_tac_chung-2\" >General principles<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Truong_hop_phat_sinh_VAT_dau_ra\" >In case output VAT is generated<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Quy_phong_chong_thien_tai_co_giong_%E2%80%9Ctu_thien%E2%80%9D_khong_va_co_duoc_tinh_chi_phi_khong\" >Is a disaster relief fund considered &quot;charity,&quot; and is it allowed to charge fees?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Quy_phong_chong_thien_tai_khong_hoan_toan_giong_%E2%80%9Ctu_thien%E2%80%9D\" >A disaster relief fund is not entirely the same as &quot;charity&quot;.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Dong_Quy_phong_chong_thien_tai_co_duoc_tinh_chi_phi_khong\" >Are contributions to the Disaster Prevention Fund considered expenses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Vi_sao_can_tach_rieng_%E2%80%9Cdong_quy_bat_buoc%E2%80%9D_va_%E2%80%9Ctai_tro_tu_nguyen%E2%80%9D\" >Why is it necessary to separate &quot;mandatory contributions&quot; and &quot;voluntary donations&quot;?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Bizzi_ho_tro_kiem_soat_chi_phi_tai_tro_tu_thien_nhu_the_nao\" >How does Bizzi help control the cost of her charitable donations?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Thiet_lap_luong_duyet_chi_co_checkpoint_%E2%80%9Cdung_muc_tieu_%E2%80%93_dung_ho_so%E2%80%9D\" >Establish a payment approval process with checkpoints that prioritize the right target and include the right documentation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Nhac_thieu_chung_tu_truoc_khi_bam_thanh_toan\" >Please remind me if you are missing documents before clicking &quot;pay&quot;.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Gom_toan_bo_ho_so_tai_tro_vao_mot_bo_giao_dich_duy_nhat\" >Consolidate all funding documents into a single transaction set.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Xuat_bao_cao_theo_tag_%E2%80%9Ctai_tro%E2%80%9D_de_ra_soat_truoc_quyet_toan\" >Generate a report with the tag &quot;funding&quot; for pre-final review.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Cau_hoi_thuong_gap_ve_chi_phi_tu_thien_%E2%80%93_tai_tro\" >Frequently Asked Questions about Charitable Funding \u2013 Donations<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Ung_ho_bao_lu_chuyen_qua_MTTQ_co_duoc_tru_khong\" >Can donations sent through the Vietnam Fatherland Front be deducted from the tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Chuyen_khoan_cho_nhom_thien_nguyen_co_duoc_tru_khong\" >Is it deductible to transfer money to a charity group?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Tai_tro_hien_vat_can_dung_mau_nao_va_dinh_gia_ra_sao\" >What form should be used for in-kind donations and how is it valued?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Thieu_mau_03%E2%80%9307TNDN_co_bo_sung_sau_duoc_khong\" >Is it possible to submit form 03\u201307\/TNDN later if it&#039;s missing?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Chi_%E2%80%9CCSR_co_PR%E2%80%9D_nen_hach_toan_vao_tu_thien_hay_marketing\" >Should &quot;CSR with PR&quot; expenses be accounted for as charity or marketing?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/bizzi.vn\/en\/can-charitable-donations-be-included-in-expenses\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tien_tu_thien_co_duoc_dua_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span><b>Are charitable donations deductible expenses when calculating corporate income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>The short answer is: CONDITIONALLY.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Not all &quot;charitable&quot; expenses are deductible. According to tax regulations, <\/span><b>Only &quot;funding&quot; grants that are directed to the correct target group, the correct recipient, and have complete documentation as per the template will be considered.<\/b><span style=\"font-weight: 400;\"> These expenses are only considered deductible when settling corporate income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Conversely, the following amounts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Spontaneous support<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer the funds to the individual who made the request.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no properly formatted sponsorship confirmation document.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">very easy to get <\/span><b>total cost<\/b><span style=\"font-weight: 400;\">Even if the business has complete bank statements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Key insight: Taxes <\/span><b>without considering &quot;social significance&quot;<\/b><span style=\"font-weight: 400;\">, which we consider <\/span><b>validity of the document<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chi_%E2%80%9Ctu_thien%E2%80%9D_%E2%80%9Cung_ho%E2%80%9D_%E2%80%9Ctai_tro%E2%80%9D_%E2%80%9CCSR%E2%80%9D_%E2%80%9Ctai_tro_truyen_thong%E2%80%9D_khac_nhau_cho_nao\"><\/span><b>What are the differences between &quot;charity,&quot; &quot;support,&quot; &quot;sponsorship,&quot; &quot;CSR,&quot; and &quot;media sponsorship&quot;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is the most common point of confusion that leads to the expense being disqualified.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In terms of accounting and taxation, <\/span><b>Internal naming conventions do not determine eligibility for deductions.<\/b><span style=\"font-weight: 400;\">, but <\/span><b>nature of the transaction<\/b><span style=\"font-weight: 400;\"> That&#039;s the core element.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_%E2%80%9CTai_tro%E2%80%9D_%E2%80%93_khai_niem_thue_quan_tam\"><\/span><b>1. \u201cFinancing\u201d \u2013 a concept of tax interest<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">&quot;Sponsorship&quot; is a concept that <\/span><b>tax law recognizes<\/b><span style=\"font-weight: 400;\">, provided that:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sponsorship <\/span><b>the correct target group is allowed<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sponsorship <\/span><b>through the designated receiving point.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have <\/span><b>Confirmation of funding in accordance with the prescribed form.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Only <\/span><b>funding<\/b><span style=\"font-weight: 400;\"> new potential to be included <\/span><b>Deductible expenses when calculating corporate income tax.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_%E2%80%9CUng_ho%E2%80%9D_%E2%80%9Ctu_thien%E2%80%9D_%E2%80%93_khai_niem_cam_tinh\"><\/span><b>2. &quot;Support,&quot; &quot;charity&quot; \u2013 emotional concepts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Words like &quot;support&quot; and &quot;charity&quot; are social in nature. <\/span><b>Not a legal term in taxation<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> If it cannot be proven that this is <\/span><b>eligible sponsorship<\/b><span style=\"font-weight: 400;\">That expenditure is very easy to disallow.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_CSR_Corporate_Social_Responsibility\"><\/span><b>3. CSR (Corporate Social Responsibility)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CSR can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To be <\/span><b>funding<\/b><span style=\"font-weight: 400;\"> \u2192 Treat as a funding expense.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or <\/span><b>marketing \u2013 branding<\/b><span style=\"font-weight: 400;\"> \u2192 Treat as advertising\/service expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The classification depends on:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is there or isn&#039;t there? <\/span><b>media rights<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is there a contract or service acceptance certificate?<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Tai_tro_truyen_thong\"><\/span><b>4. Media Sponsorship<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Media sponsorship <\/span><b>not charity<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> If any:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Communication obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceptance report.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This expenditure <\/span><b>Treat it as advertising service fees.<\/b><span style=\"font-weight: 400;\">, not for charity.<\/span><\/p>\n<p><b>Key insight:<\/b><span style=\"font-weight: 400;\"> Businesses should <\/span><b>Label the expense item right from the moment the payment request is made.<\/b><span style=\"font-weight: 400;\">, don&#039;t wait until the final settlement to &quot;rename&quot; it.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khoan_%E2%80%9Ctai_tro%E2%80%9D_nao_duoc_dua_vao_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>Which types of &quot;sponsorship&quot; are deductible expenses when calculating corporate income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to current regulations (Circular 96\/2015\/TT-BTC, Circular 78\/2014\/TT-BTC and related documents), <\/span><b>Only grants specifically for the following target groups are eligible for deduction.<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Funding for education<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Schools, public or licensed educational institutions.<\/span>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Funding for healthcare<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Hospitals and licensed medical facilities.<\/span>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Funding for disaster relief<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Through authorized agencies and organizations.<\/span>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Funding for the construction of charitable houses, solidarity houses, and houses for the poor.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">According to the program authorized by the State.<\/span>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Funding for scientific research, policy beneficiaries, and areas facing extreme difficulties.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">According to the program approved by the State agency.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to the groups above, <\/span><b>Any other form of &quot;funding&quot; carries the risk of being rejected.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979840 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/khoan-chi-tu-thien-duoc-tru-khi-tinh-thue-tndn.webp\" alt=\"Can charitable donations be included as expenses? Checklist to avoid being disallowed during final accounting.\" width=\"560\" height=\"357\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/khoan-chi-tu-thien-duoc-tru-khi-tinh-thue-tndn.webp 560w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/khoan-chi-tu-thien-duoc-tru-khi-tinh-thue-tndn-300x191.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/khoan-chi-tu-thien-duoc-tru-khi-tinh-thue-tndn-18x12.webp 18w\" sizes=\"(max-width: 560px) 100vw, 560px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_tro_muon_duoc_tru_thi_co_bat_buoc_di_qua_to_chuc_co_chuc_nang_huy_dong_khong\"><\/span><b>For funding to be deductible, is it mandatory for it to go through an organization that is responsible for fundraising?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Yes \u2013 and this is the most common reason why funding expenses are disallowed when filing taxes.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">From the tax authorities&#039; perspective, businesses <\/span><b>Do not distribute money without permission.<\/b><span style=\"font-weight: 400;\"> they too <\/span><b>Do not transfer money.<\/b><span style=\"font-weight: 400;\"> The following entities are eligible to include the grant as a deductible expense:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Individual<\/b><span style=\"font-weight: 400;\"> He stepped forward to make the appeal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Volunteer group<\/b><span style=\"font-weight: 400;\"> It does not have legal personality.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>This unit does not have the function of receiving donations.<\/b><span style=\"font-weight: 400;\"> as prescribed by law.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even if the expenditure is real and has social significance, if <\/span><b>wrong receiving point<\/b><span style=\"font-weight: 400;\">, the tax authorities still have grounds to <\/span><b>total cost<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dau_moi_tiep_nhan_tai_tro_hop_le_thuong_bao_gom\"><\/span><b>Eligible funding recipients typically include:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Schools, hospitals<\/b><span style=\"font-weight: 400;\">Educational and medical facilities are permitted to operate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Funds and organizations are entities responsible for mobilizing and receiving donations.<\/b><span style=\"font-weight: 400;\"> as prescribed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Agencies and units authorized by the State to receive funding.<\/b><span style=\"font-weight: 400;\"> according to specific programs (natural disasters, social welfare, policies, etc.).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Checklist_nhanh_cho_ke_toan\"><\/span><b>Quick checklist for accountants<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Look <\/span><b>Recipient&#039;s name on the statement<\/b><span style=\"font-weight: 400;\">: Have <\/span><b>legal personality<\/b><span style=\"font-weight: 400;\"> Are not?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">That unit has <\/span><b>The function of receiving funding in a targeted manner.<\/b><span style=\"font-weight: 400;\"> Are not?<\/span><\/li>\n<\/ul>\n<p><b>If the answer is &quot;not sure&quot;<\/b><span style=\"font-weight: 400;\">, then that expenditure <\/span><b>currently at very high risk.<\/b><span style=\"font-weight: 400;\"> and you need to stop to check the records before paying.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bo_ho_so_nao_bat_buoc_de_khoan_tai_tro_khong_bi_loai_khi_quyet_toan\"><\/span><b>What documents are required to ensure the grant is not rejected during the final settlement process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>The most important part for the accounting and finance department.<\/b><span style=\"font-weight: 400;\">, because in fact, <\/span><b>The majority of rejected grants were not due to &quot;misappropriation of funds,&quot; but rather to &quot;missing or incorrect documentation.&quot;<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax authority <\/span><b>without assessing social significance<\/b><span style=\"font-weight: 400;\">, which evaluate <\/span><b>legality and probability of the transaction<\/b><span style=\"font-weight: 400;\">Therefore, businesses need to be fully prepared. <\/span><b>The &quot;three-part&quot; set of required documents<\/b><span style=\"font-weight: 400;\"> hereafter.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Quyet_dinh_chu_truong_tai_tro_noi_bo\"><\/span><b>1. Internal funding decisions\/policies<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is the document <\/span><b>Establishing the will of the enterprise<\/b><span style=\"font-weight: 400;\">, proving that the funding:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Okay <\/span><b>valid approval<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This is not an unauthorized personal expense within the company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have <\/span><b>clear objectives<\/b><span style=\"font-weight: 400;\">, in accordance with the approved funding group.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This decision is usually made by:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The General Manager\/Director signs, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Board of Directors (for large companies).<\/span><\/li>\n<\/ul>\n<p><b>Minimum required content<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Name of the funding program.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Target audience and funding objectives.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value of sponsorship (money\/in-kind).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The organization receiving the grant.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Lack of internal decision-making \u2192 tax authorities can easily assess this as <\/span><b>unplanned expenditure<\/b><span style=\"font-weight: 400;\">The risk of being eliminated is very high.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Chung_tu_thanh_toan_uu_tien_chuyen_khoan\"><\/span><b>2. Payment documents (bank transfer preferred)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Payment documents are <\/span><b>evidence of actual cash flow<\/b><span style=\"font-weight: 400;\">This helps the tax authorities to verify the information:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who&#039;s paying?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who is it for?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time of payment.<\/span><\/li>\n<\/ul>\n<p><b>Safety principles<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bank transfer is preferred.<\/b><span style=\"font-weight: 400;\"> through the bank.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The recipient&#039;s name on the statement must <\/span><b>Matches the valid receiving unit.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cases <\/span><b>high risk<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer to <\/span><b>individual<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Large cash payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The bank statement only contains general information and does not clearly state the purpose of the donation.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">There is a confirmation document, but <\/span><b>Cash flow cannot be proven.<\/b><span style=\"font-weight: 400;\"> \u2192 The expenditure may still be disallowed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Bien_ban_xac_nhan_tai_tro_dung_mau_quy_dinh\"><\/span><b>3. The sponsorship confirmation document must be in the prescribed format.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>This document determines whether the grant can be included as a deductible expense.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax authority <\/span><b>Handwritten confirmations, thank-you notes, and self-written confirmation letters are not accepted.<\/b><span style=\"font-weight: 400;\"> If <\/span><b>incorrect sample<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Cac_mau_bien_ban_xac_nhan_tai_tro_bat_buoc_phai_dung\"><\/span><b>4. Required funding confirmation forms<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses need to use <\/span><b>Use the correct template corresponding to each type of funding.<\/b><span style=\"font-weight: 400;\">, according to the regulations of the tax authorities:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 03\/TNDN<\/b><span style=\"font-weight: 400;\">: Sponsorship Confirmation Memorandum <\/span><b>education<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 04\/TNDN<\/b><span style=\"font-weight: 400;\">: Sponsorship Confirmation Memorandum <\/span><b>medical<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 05\u201307\/TNDN<\/b><span style=\"font-weight: 400;\">: Applies to the <\/span><b>other specific funding target groups<\/b><span style=\"font-weight: 400;\"> (Disaster relief, charitable housing, beneficiaries of social policies, etc.).<\/span><\/li>\n<\/ul>\n<p><b>Very important note<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Incorrect model<\/b><span style=\"font-weight: 400;\"> or <\/span><b>using the wrong template<\/b><span style=\"font-weight: 400;\"> \u2192 <\/span><b>very easy to be eliminated<\/b><span style=\"font-weight: 400;\">,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Even if the business has:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Confirm receipt in another written form,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Letter of thanks,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">A self-prepared report.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">During tax settlements, tax authorities often reach conclusions very quickly: <\/span><b>&quot;Not in the correct format as prescribed \u2192 not eligible to be included as a deductible expense.&quot;<\/b><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Tai_tro_bang_hien_vat_can_them_giay_to_gi\"><\/span><b>5. What additional documents are needed for in-kind donations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In actual settlement, <\/span><b>In-kind donations are a category of expenditures with a higher risk of being disqualified compared to cash donations.<\/b><span style=\"font-weight: 400;\">because the tax authorities do not only check <\/span><i><span style=\"font-weight: 400;\">will to fund<\/span><\/i><span style=\"font-weight: 400;\"> but also check <\/span><b>flow of goods and recorded value<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Outside <\/span><b>Sponsorship confirmation document<\/b><span style=\"font-weight: 400;\">, business <\/span><b>It is mandatory to prove 3 factors.<\/b><span style=\"font-weight: 400;\">:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">(1) real artifacts,<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">(2) determined value,<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">(3) The handover has been completed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, <\/span><b>The minimum required documents for the application include the following:<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Hoa_don_mua_hang_doi_voi_hien_vat_mua_ngoai\"><\/span><span style=\"font-weight: 400;\">Purchase invoice (for items purchased externally)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The purchase invoice serves as the basis for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify <\/span><b>value of donated items<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof that the goods originate from a legitimate source.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To assist with cost accounting and VAT processing (if applicable).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice must <\/span><b>listed as the sponsoring company<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The goods listed on the invoice must be clearly stated. <\/span><b>suitable for the donated items<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Missing purchase invoices \u2192 tax authorities can easily draw conclusions <\/span><b>The cost value cannot be determined.<\/b><span style=\"font-weight: 400;\">, from there <\/span><b>eliminate all funding<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phieu_xuat_kho\"><\/span><span style=\"font-weight: 400;\">Warehouse delivery note<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">A warehouse release form is a document that proves:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The goods have <\/span><b>out of the company warehouse<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The time of shipment coincides with the time of financing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The tax authorities usually check the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Date of shipment \u2194 Date of handover \u2194 Date of funding agreement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity and type on the delivery note \u2194 purchase invoice.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">No delivery note \u2192 very high risk of being rated as <\/span><b>recorded only on paper<\/b><span style=\"font-weight: 400;\">, there is no actual flow of goods.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bien_ban_ban_giao_hien_vat\"><\/span><span style=\"font-weight: 400;\">Record of handover of items<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The handover record serves as proof:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company has <\/span><b>actual delivery of physical objects<\/b><span style=\"font-weight: 400;\"> for the receiving unit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The receiving unit has <\/span><b>Received the correct type and quantity.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The handover record should clearly state:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information from both sides.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of artifacts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quantity, condition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time and place of handover.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Signatures representing both parties.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In numerous tests, <\/span><b>The handover record is a document that &quot;recovers costs&quot;.<\/b><span style=\"font-weight: 400;\"> when the tax authorities suspect the transaction exists only on paper.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Bien_ban_xac_nhan_tai_tro_theo_dung_mau_quy_dinh_03%E2%80%9307TNDN\"><\/span><span style=\"font-weight: 400;\">Confirmation of funding in accordance with the prescribed form (03\u201307\/TNDN)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">This is <\/span><b>legally binding documents<\/b><span style=\"font-weight: 400;\">, confirming that:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Funding that meets the target group is permitted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The right recipients.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eligible to be included as a deductible expense.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Even though we have invoices, delivery notes, and handover records, <\/span><b>but lacks the correct funding confirmation document.<\/b><span style=\"font-weight: 400;\"> \u2192 expenditure <\/span><b>It is still possible to be eliminated.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Tai_tro_bang_tien_tren_20_trieu_co_bat_buoc_chuyen_khoan_khong\"><\/span><b>6. Is it mandatory to transfer funds via bank transfer for donations exceeding 20 million VND?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In terms of legal texts, <\/span><b>There is no clause stating that &quot;bank transfer is mandatory&quot; for monetary donations.<\/b><span style=\"font-weight: 400;\">. However, <\/span><b>In reality, tax settlement is different.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Goc_nhin_thuc_te_tu_quyet_toan\"><\/span><span style=\"font-weight: 400;\">A realistic perspective from the settlement process.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Bank transfer<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2192 Clear and easily verifiable cash flow.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2192 Recipient&#039;s name, time, and value must be clearly stated.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2192 <\/span><b>Low risk<\/b><span style=\"font-weight: 400;\"> when giving an explanation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Payment by cash<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\">\u2192 It is difficult to prove that the money has reached the correct recipient.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2192 Easily suspected of being an internal expenditure or an uncontrolled expenditure.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2192 <\/span><b>It&#039;s very easy to be eliminated.<\/b><span style=\"font-weight: 400;\">, especially with large sums of money.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In many inspection records, the tax authorities <\/span><b>No debate about right or wrong according to the law.<\/b><span style=\"font-weight: 400;\">, which asks the question: &quot;How can the business demonstrate this cash flow?&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the answer is not convincing enough \u2192 <\/span><b>cost excluded<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_truong_hop_nao_bi_loai_chi_phi_tu_thien_khi_quyet_toan_thue\"><\/span><b>In which four cases are charitable expenses disallowed when settling taxes?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In practice, during tax audits and settlements, <\/span><b>The majority of charitable donations are disallowed not because the businesses are &quot;bad.&quot;<\/b><span style=\"font-weight: 400;\">because <\/span><b>Incorrect method, incorrect documentation, or incorrect transaction nature.<\/b><span style=\"font-weight: 400;\">. Below is <\/span><b>4 most common cases<\/b><span style=\"font-weight: 400;\"> which the tax authorities usually disallow from the outset, almost without any further debate.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Ung_ho_tu_phat_chuyen_khoan_cho_ca_nhan_keu_goi\"><\/span><b>1. Spontaneous donations, transferring money to individuals who are soliciting donations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a very common occurrence, especially during outbreaks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Storms, floods, and natural disasters.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Appeals for aid were made on social media.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A spontaneous volunteer group.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Despite the business <\/span><b>actually spent money<\/b><span style=\"font-weight: 400;\">, but if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The recipient is <\/span><b>individual<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Volunteer group <\/span><b>does not have legal personality<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The function of receiving funding as required by regulations could not be demonstrated.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This expenditure <\/span><b>almost certainly eliminated<\/b><span style=\"font-weight: 400;\"> when settling<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax authorities don&#039;t assess &quot;social significance,&quot; but rather... <\/span><b>validity of the recipient<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Khong_co_bien_ban_xac_nhan_tai_tro_dung_mau_quy_dinh\"><\/span><b>2. There is no proper sponsorship confirmation document in the prescribed format.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">I have a bank statement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a thank-you letter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A separate written confirmation of receipt will be provided.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">But <\/span><b>There is no sponsorship confirmation record in accordance with form 03\u201307\/TNDN.<\/b><span style=\"font-weight: 400;\"> corresponding to each type of funding (education, healthcare, social welfare, etc.).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this case, <\/span><b>Even though the money has been spent and the recipient is the right person.<\/b><span style=\"font-weight: 400;\">, expense <\/span><b>still eliminated<\/b><span style=\"font-weight: 400;\"> because:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax filing format is not complete.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is insufficient legal basis to recognize the expense as deductible.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Tai_tro_sai_doi_tuong_sai_muc_tieu_hoac_khong_chung_minh_duoc_%E2%80%9Cdau_moi_co_chuc_nang_huy_dong%E2%80%9D\"><\/span><b>3. Funding is provided to the wrong recipients, for the wrong purposes, or without proof of a &quot;recipient authorized to mobilize funds&quot;.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Laws and regulations <\/span><b>Not all &quot;charitable donations&quot; are tax-deductible.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">High-risk scenarios include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Funding for organizations and associations not on the permitted list is not allowed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The support was &quot;general for the local area&quot; but lacked a clear program definition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receiving unit <\/span><b>It has no function in mobilizing or receiving funding.<\/b><span style=\"font-weight: 400;\"> for that purpose.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When the tax authorities asked, &quot;What evidence proves that this entity has the function to receive this donation?&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If the business <\/span><b>Unable to provide a clear answer in written legal terms.<\/b><span style=\"font-weight: 400;\"> \u2192 The cost is eliminated.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Ho_so_chi_co_sao_ke_ngan_hang_nhung_khong_co_xac_nhan_tiep_nhan_tai_tro\"><\/span><b>4. The application only includes bank statements but lacks confirmation of funding receipt.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bank statement <\/span><b>Only prove cash outflow.<\/b><span style=\"font-weight: 400;\">, not proven:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purpose of using the money.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Are the funds being used correctly for the intended purpose of the funding?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Does the expenditure fall within the tax-deductible target group?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, if the record <\/span><b>only bank statement<\/b><span style=\"font-weight: 400;\"> but:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no written confirmation of funding.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There were no internal funding decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are no documents describing the program.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cost <\/span><b>very easy to be eliminated<\/b><span style=\"font-weight: 400;\">, even if the recipient is a legitimate organization.<\/span><\/p>\n<p><b>In some cases, sponsorships have media rights but are mistakenly recorded as charitable donations.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The businesses sponsoring the program include:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The logo appeared.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Media rights.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The right to promote the brand.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">But the record says <\/span><b>Charitable\/Social Welfare Sponsorship<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Consequences:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Input VAT cannot be deducted (because it is considered a charitable donation).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simultaneously <\/span><b>disallowed corporate income tax expenses<\/b><span style=\"font-weight: 400;\"> due to the factual nature of <\/span><b>media services<\/b><span style=\"font-weight: 400;\">, But:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is no service contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There was no service acceptance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There was no proper service invoice.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is an error. <\/span><b>incorrect transaction<\/b><span style=\"font-weight: 400;\">It&#039;s very difficult to save them once they&#039;ve reached the final settlement stage.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_hach_toan_chi_phi_ung_ho_tu_thien\"><\/span><b>How to account for charitable donations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From an accounting perspective, <\/span><b>Charitable donations are typically recorded as other expenses.<\/b><span style=\"font-weight: 400;\">because it does not directly serve normal production and business activities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung\"><\/span><b>General principles<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting <\/span><b>according to the nature of the expenditure<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Distinguish clearly:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Accounting entries (recording actual expenses).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Are these expenses deductible when settling corporate income tax?<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_pho_bien\"><\/span><b>Common accounting methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><b> Pay with money<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record the expense:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit Other Expenses Account<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Have a money account (cash or bank deposit)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><b> Payment by goods (in kind)<\/b><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recorded as <\/span><b>cost of capital<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Debit Other Expenses Account<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There is an inventory account.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This expenditure <\/span><b>still recorded in accounting<\/b><span style=\"font-weight: 400;\">but the <\/span><b>Is it deductible when settling taxes?<\/b><span style=\"font-weight: 400;\"> It depends entirely on the funding application.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bang_hach_toan_theo_tinh_huong_goi_y_trien_khai\"><\/span><b>Scenario-based accounting table (suggested implementation)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses should have <\/span><b>Accounting table based on 5 common scenarios<\/b><span style=\"font-weight: 400;\"> To avoid confusion:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Situation<\/b><\/td>\n<td><b>Accounting<\/b><\/td>\n<td><b>Tax risk<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial support<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Low if all documents are complete.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Donations in kind<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other costs based on cost of goods sold<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Average to high if documentation is missing.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Funding services<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Service costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Easily misinterpreted.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sponsors have media rights.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Marketing costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">It&#039;s wrong to mistakenly write &quot;charity&quot; instead of &quot;charity&quot;.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Third-party funding<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Depends on the receiving point.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_cua_hang_hoa_dem_di_tai_tro_co_duoc_khau_tru_khong\"><\/span><b>Is the input VAT on goods donated as a form of support deductible?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is the point <\/span><b>very often misunderstood<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung-2\"><\/span><b>General principles<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Social welfare and charity funding<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Not for use in activities subject to VAT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u2192 <\/span><b>Input VAT is not deductible.<\/b><span style=\"font-weight: 400;\"> of goods donated.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_phat_sinh_VAT_dau_ra\"><\/span><b>In case output VAT is generated<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If the business:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gifting goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Both the sponsor and the sponsor have the obligation to issue invoices as required by regulations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Then you need:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Define clearly <\/span><b>nature of the transaction<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Pure charity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Gift-giving, promotion, and advertising are all good options.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each nature will have:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The methods for handling input VAT vary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The obligations for issuing output VAT invoices vary.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If handled incorrectly, businesses may:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fit <\/span><b>Input VAT is not deductible.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Just got <\/span><b>Collecting back output VAT<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>Detailed implementation section \u2013 from the correct accounting perspective \u2013 written in blog format.<\/b><span style=\"font-weight: 400;\">, which can be inserted directly into the SEO article. The content is clearly separated to <\/span><b>Avoid the very common confusion between &quot;mandatory contributions&quot; and &quot;voluntary donations&quot;.<\/b><span style=\"font-weight: 400;\">, while simultaneously naturally transitioning to the Bizzi solution.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_phong_chong_thien_tai_co_giong_%E2%80%9Ctu_thien%E2%80%9D_khong_va_co_duoc_tinh_chi_phi_khong\"><\/span><b>Is a disaster relief fund considered &quot;charity,&quot; and is it allowed to charge fees?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is one of the questions. <\/span><b>They appear frequently every storm and flood season.<\/b><span style=\"font-weight: 400;\">This is also a point where many businesses misunderstand when settling their taxes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_phong_chong_thien_tai_khong_hoan_toan_giong_%E2%80%9Ctu_thien%E2%80%9D\"><\/span><b>A disaster relief fund is not entirely the same as &quot;charity&quot;.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In legal terms, <\/span><b>The disaster relief fund is not a typical voluntary charity.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This amount is adjusted by <\/span><b>Decree 78\/2021\/ND-CP<\/b><span style=\"font-weight: 400;\"> (and recent amendments and supplements), with the following characteristics:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It has characteristics <\/span><b>obligatory<\/b><span style=\"font-weight: 400;\"> For certain categories of individuals as stipulated.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribution rates, collection methods, management, and utilization. <\/span><b>as prescribed by the State<\/b><span style=\"font-weight: 400;\">, regardless of the voluntary will of the business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Forms 03-07\/TNDN for confirming sponsorships are not applicable for sponsorships related to education, healthcare, and social welfare.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So, <\/span><b>The Disaster Relief Fund should not be included in the &quot;charitable expenditure&quot; category.<\/b><span style=\"font-weight: 400;\"> when accounting for and settling taxes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Dong_Quy_phong_chong_thien_tai_co_duoc_tinh_chi_phi_khong\"><\/span><b>Are contributions to the Disaster Prevention Fund considered expenses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In most cases, <\/span><b>Contributions to the Disaster Prevention Fund are considered a financial obligation as stipulated by law.<\/b><span style=\"font-weight: 400;\">Similarly, other mandatory fees and charges.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the business is subject to the regulations requiring payment:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">This expenditure <\/span><b>included in deductible expenses<\/b><span style=\"font-weight: 400;\"> when determining taxable corporate income.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting documents typically include:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Notice of collection or decision to collect from the competent authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Payment receipt.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Points to note:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The logic of &quot;voluntary funding&quot; does not apply.<\/b><span style=\"font-weight: 400;\"> to handle the Disaster Relief Fund.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is not necessary (and not advisable) to prepare a confirmation of funding using form 03\u201307\/TNDN for this expenditure.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_can_tach_rieng_%E2%80%9Cdong_quy_bat_buoc%E2%80%9D_va_%E2%80%9Ctai_tro_tu_nguyen%E2%80%9D\"><\/span><b>Why is it necessary to separate &quot;mandatory contributions&quot; and &quot;voluntary donations&quot;?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In practice, during the tax settlement process, many businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Combine all expenses &quot;related to storms and floods&quot; into a single charity expense category.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect documentation was submitted to the Disaster Relief Fund (requesting a confirmation document for funding).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or conversely, using the logic of &quot;mandatory fundraising&quot; to justify spontaneous donations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The consequence is:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">File <\/span><b>mismatch in nature<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is easy for the tax authorities to request further explanation or disallow the expense.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So, <\/span><b>Separating it into a distinct item within the accounting and tax process is absolutely essential.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bizzi_ho_tro_kiem_soat_chi_phi_tai_tro_tu_thien_nhu_the_nao\"><\/span><b>How does Bizzi help control the cost of her charitable donations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In reality, the biggest risk doesn&#039;t lie with the business. <\/span><b>Is there a fee or not?<\/b><span style=\"font-weight: 400;\">, which lies in the fact <\/span><b>The payment is correct but lacks documentation, uses the wrong form, or is inaccurate in nature.<\/b><span style=\"font-weight: 400;\">This is where Bizzi provides strong support in the cost control process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thiet_lap_luong_duyet_chi_co_checkpoint_%E2%80%9Cdung_muc_tieu_%E2%80%93_dung_ho_so%E2%80%9D\"><\/span><b>Establish a payment approval process with checkpoints that prioritize the right target and include the right documentation.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bizzi allows businesses to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Design a separate payment approval flow for each item. <\/span><b>sponsorship, charity, CSR<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attach mandatory checkpoints:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Which expenditure category does this expense belong to?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Is form 03\u201307\/TNDN required?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Does the receiving entity have the appropriate legal standing?<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">As a result, high-risk expenditures will <\/span><b>Blocked right from the proposal stage.<\/b><span style=\"font-weight: 400;\">They didn&#039;t wait until the final settlement to discover the error.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhac_thieu_chung_tu_truoc_khi_bam_thanh_toan\"><\/span><b>Please remind me if you are missing documents before clicking &quot;pay&quot;.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A very common mistake is: &quot;Paying first and then asking for a receipt.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi helps:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Remind the accountant and the person requesting the payment. <\/span><b>Lack of required documentation<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment will not be processed until all attachments are included:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Funding decision.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The confirmation report is in the correct format.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice, delivery note (if donating in kind).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This helps businesses <\/span><b>This significantly reduces the risk of paying correctly but losing the right to deduct.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Gom_toan_bo_ho_so_tai_tro_vao_mot_bo_giao_dich_duy_nhat\"><\/span><b>Consolidate all funding documents into a single transaction set.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Instead of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The decision is in the email.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The bank statement is at the bank.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The minutes are in my personal folder.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi allows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gather <\/span><b>Decision \u2013 Statement \u2013 Confirmation record \u2013 Invoice for goods<\/b><span style=\"font-weight: 400;\"> enter <\/span><b>a single cost transaction<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">During final settlement or audit, the accountant <\/span><b>Just extract a complete set of documents.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Xuat_bao_cao_theo_tag_%E2%80%9Ctai_tro%E2%80%9D_de_ra_soat_truoc_quyet_toan\"><\/span><b>Generate a report with the tag &quot;funding&quot; for pre-final review.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Before the tax filing period, accountants can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filter out all expenses tagged &quot;donations\/charities&quot;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quick check:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Which items have sufficient documentation?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Which item lacks a sample form?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Which donation is incorrect in nature (a grant with PR but labeled as charity).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This is the step <\/span><b>proactive defense<\/b><span style=\"font-weight: 400;\">This helps businesses address issues early instead of resorting to &quot;firefighting&quot; after tax authorities have already conducted an inspection.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_chi_phi_tu_thien_%E2%80%93_tai_tro\"><\/span><b>Frequently Asked Questions about Charitable Funding \u2013 Donations<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Ung_ho_bao_lu_chuyen_qua_MTTQ_co_duoc_tru_khong\"><\/span><b>Can donations sent through the Vietnam Fatherland Front be deducted from the tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It may be deductible. <\/span><b>If<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Vietnam Fatherland Front is the legitimate receiving point.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a proper sponsorship confirmation document.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The target group is correct as per regulations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_khoan_cho_nhom_thien_nguyen_co_duoc_tru_khong\"><\/span><b>Is it deductible to transfer money to a charity group?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. Volunteer group <\/span><b>does not have legal personality<\/b><span style=\"font-weight: 400;\"> Expenses are often disallowed, even with bank statements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_tro_hien_vat_can_dung_mau_nao_va_dinh_gia_ra_sao\"><\/span><b>What form should be used for in-kind donations and how is it valued?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A confirmation of funding form (Form 03\u201307\/TNDN) is required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The value of physical objects is usually recorded as follows: <\/span><b>cost price or purchase price<\/b><span style=\"font-weight: 400;\"> I have a valid invoice.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thieu_mau_03%E2%80%9307TNDN_co_bo_sung_sau_duoc_khong\"><\/span><b>Is it possible to submit form 03\u201307\/TNDN later if it&#039;s missing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Additional information may be required in some cases. <\/span><b>but high risk<\/b><span style=\"font-weight: 400;\"> If:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The timing of the confirmation was inappropriate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The receiving unit is no longer operational or is not cooperating.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Recommendation: <\/span><b>Right from the start.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_%E2%80%9CCSR_co_PR%E2%80%9D_nen_hach_toan_vao_tu_thien_hay_marketing\"><\/span><b>Should &quot;CSR with PR&quot; expenses be accounted for as charity or marketing?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It must be accounted for as follows <\/span><b>actual nature<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having media rights \u2192 marketing\/service costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No benefits \u2192 consider sponsoring group.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Misrepresenting the nature of an expense is a very common mistake that can result in the expense being disallowed.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Can charitable donations be included in the expenses?<\/b><span style=\"font-weight: 400;\"> The answer doesn&#039;t lie in whether the business &quot;has good intentions or not,&quot; but rather in... <\/span><b>The nature of the expenditure, the correct recipient, and the complete documentation as required by tax regulations.<\/b><span style=\"font-weight: 400;\">In actual settlement, many items... <\/span><b>Can charitable donations be included in the expenses?<\/b><span style=\"font-weight: 400;\"> Whether or not this happens depends on a few key factors: going to the right authorized fundraising channel, using the correct confirmation form, and demonstrating the transparency of the cash flow.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The key point that businesses need to remember is: <\/span><b>Not every money transfer is eligible for a deduction.<\/b><span style=\"font-weight: 400;\">, and <\/span><b>Not all expenses labeled as &quot;charity&quot; are accepted by the tax authorities.<\/b><span style=\"font-weight: 400;\">Only grants that meet the target group, comply with the regulations in Circular 96\/2015\/TT-BTC, and have a complete set of required documents are eligible to be included as deductible expenses when calculating corporate income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From an accounting perspective, <\/span><b>Accounting for charitable donation expenses<\/b><span style=\"font-weight: 400;\"> It&#039;s not overly complicated, but the biggest risk isn&#039;t in the accounting entry, but in... <\/span><b>misrepresentation of the nature of the expenditure or lack of valid documentation.<\/b><span style=\"font-weight: 400;\">Properly processing an expenditure from the proposal, approval, and record-keeping stages will help businesses avoid the situation of &quot;discovering it was disallowed at the final accounting period.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Instead of reacting passively when tax authorities conduct an audit, businesses should <\/span><b>Proactively standardize the process for controlling charitable and sponsorship costs.<\/b><span style=\"font-weight: 400;\">Verify the receiving point, require the correct transaction form from the outset, and maintain records for each transaction. This ensures that expenditures are both socially meaningful and safe in terms of taxation, accounting, and financial reporting.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If a business regularly generates grants, donations, or CSR contributions, then applying <\/span><b>Centralized cost and document management tools<\/b><span style=\"font-weight: 400;\"> This will significantly reduce the risk of expense disallowances and give accountants and finance departments more confidence as they approach tax settlement.<\/span><\/p>\n<p>To receive personalized solutions tailored specifically to your business, register here:\u00a0<a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Trong th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n thu\u1ebf, chi ph\u00ed \u1ee7ng h\u1ed9 t\u1eeb thi\u1ec7n l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n r\u1ea5t d\u1ec5 b\u1ecb lo\u1ea1i, d\u00f9 doanh nghi\u1ec7p chi&#8230;<\/p>","protected":false},"author":56,"featured_media":999979839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-999979838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979838"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979838\/revisions"}],"predecessor-version":[{"id":999979862,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979838\/revisions\/999979862"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979839"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}