The Ministry of Finance issued Circular 20/2017 / TT - BTC on deductibility in the corporate tax of special sales tax on March 6, 2017.
If you pay special sales tax when importing and do not offset it with the
special sales tax when selling, it will be deemed deductible expenses in
calculating corporate tax. Prior to this circular, it was only allowed
for reasonable reasons and unavoidable circumstances.
This circular will come into force on April 20, 2017.