Determining taxable income, deductible, and non-deductible expenses is always a matter of easy differences of opinion between businesses and tax authorities. The Client of Apolat Legal is an enterprise with 100% foreign investment capital that has received a decision from the tax authority to sanction an administrative breach due to an incorrect declaration that resulted in a lack of tax payable. The tax authority has determined that the enterprise has inadequately recorded corporate income tax expenses. The deductible expenses that the enterprise decides are not related to its production and business activities, and no invoices or vouchers are correct and sufficient.
With Apolat’s experience, Apolat Legal clearly understood the Client’s situation. Apolat determined that the legal key was to prove that the expenses rejected by the tax authorities were the enterprise’s reasonable expenses. Specifically, Apolat Legal assisted the Client in reviewing and preparing documents to verify that the expenses rejected by the tax authorities were actual expenses incurred in connection with its production and business activities and had sufficient legal invoices and records as prescribed by law. As a result, Apolat Legal has successfully helped the Client file a complaint against the tax authority’s decision to penalize an administrative breach after making complaints and cooperating with the tax authorities.
In addition, with Apolat’s dedication and professionalism, Apolat Legal will support clients in resolving complaints and advise on the process of doing business activities and recording documents and licenses. This consulting support is vital in helping clients avoid similar future risks.
Mr. Nguyen Minh Tien – Apolat Legal member Lawyer, advised this case with the support of Associate Thieu Thi Kieu Thu and Assistant Nguyen Duc Huy.
