Answer:
Businesses are allowed to deduct expenses without supporting invoices if they prepare a list of purchased goods and services using form 01/TNDN attached to Circular No. 78/2014/TT-BTC.
Explanation for the above answer:
According to Clause 2.4, Section 2, Article 4 of Circular 96/2015/TT-BTC, in order for the cost of purchasing goods and services without invoices to be considered a reasonable expense, a list of purchased goods and services must be prepared using Form 01/TNDN attached to Circular 78/2014/TT-BTC for the following cases:
- Purchase agricultural, forestry, and aquatic products directly from producers and fishermen for sale.
- Purchase handcrafted products made from jute, sedge, bamboo, reeds, leaves, rattan, straw, coconut shells, coconut husks, or recycled materials from agricultural products from artisanal producers who do not directly sell their products;
- Purchase land, rocks, sand, and gravel from households and individuals who directly extract and sell them;
- Buy scrap metal directly from the collectors.
- Purchasing assets and services from households and individuals who do not directly engage in business activities.
- Purchasing goods and services from individuals and household businesses (excluding the cases mentioned above) with revenue below the value-added tax threshold (100 million VND/year).
There are full signatures from both the buyer and the seller.
These expenses do not require non-cash payment documentation.
Source: AFAplanet.com
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