4.8. Vietnamese Taxation 2026 – Part 4: CIT calculation (continued)

1.Taxable revenue: Taxable revenue in specific cases 2.Deductible expenses: Condition of deductible expenses 3. Non-deductible expenses (classification: Losses of goods/materials may be deductible if the prescribed conditions and supporting documents are satisfied; Purchases without invoices – prescribed cases; depreciation/ amortization of fixed assets; employment cost)