Ninh Binh Tax Guidance on Deductible Expenses for Unpaid Purchases

Ninh Binh Tax Department issued guidance on documents needed for deductible expenses.
For purchases of goods/services worth VND 5 million or more per transaction, expenses can be deductible even if unpaid when recognized, if there is a valid contract.
A delivery/acceptance record is also required.
When payment is made later, the company must have non-cash payment documents.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.