Notable points in terms of deductible expenses in preparing for tax audits

The intended course aims to equip audiences with deeper knowledge and understanding of areas where the tax authorities would focus on in terms of the enterprise's deductible expenses in order to well prepare for the tax audit. Practical case studies will be shared and discussed during the course.

Đọc bản Tiếng Việt

Key Learning Outcomes

After completing this session you will be able to understand:

1. What areas the tax auditors would challenge in terms of the deductibility of expenses;

2. Key principles for different types of expenses to be deductible for CIT purposes

3. How to prepare and arrange proper supporting documents in order to enhace the deductibility of the company's expenses

Course Information

    15:00 - 17:00 
     Hanoi: 25/05/2023
        Hanoi: 08/06/2023
    KPMG Offices (HCMC & Hanoi)
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I - Overview of the recent tax audit practice

II - Notable points in terms of the deductibility of expenses- 

- Deductible expenses –  General principle

- Deductible expenses – Required documents

- Intra-group service fees, Employment costs, Depreciation expenses - What makes the expenses become non-deductible

- Permanent adjustments vs. temporary adjustments 



Upon successful completion of the course, participants will be awarded a certificate awarded by KPMG.

Becoming certified shows that you have picked up the skills covered in the course and your motivation to learn. You will not only address your business concerns, but also strengthen your own professional development. 

Meet our Speakers

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Pham Quynh Oanh
Corporate Tax
KPMG in Vietnam

Being a tax professional of Tax & Corporate Services under KPMG Tax & Advisory Limited for more than 15 years. Having extensive knowledge and experiences in a broad range of advisory process on tax, corporate, labour and various statutory issues for clients including multinational organizations, foreign bank branches and foreign invested companies, insurance companies in Vietnam, engaged primerily in advising clients on tax, investment and regulatory issues, including tax due-diligence, mergers and acquisition, divestments and corporate restructures, and supporting clients in dealing with investigations and audits by the General Department of Taxation as well as local tax authorities.

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Nguyen Thi Thao Ly
Tax Services
KPMG in Vietnam

Ly has about 15 years of experience in the field of Vietnam taxation, especially corporate income tax matters, in a variety of taxation services including tax compliance and advisory for various clients and industries in Vietnam e.g. manufacturing, processing, trading, financial service, real estate, renewable energy, healthcare, hospitality, education, e-commerce, and fintech.

Ly has participated in various tax healthcheck, Corporate Income Tax and tax advisory services for international and Vietnamese clients in a variety of industry fields. 

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Huynh Bui Ngoc Han
Tax Services
KPMG in Vietnam

Han is a Tax Director who has been working with KPMG in Tax and Corporate Services for more than 12 years.  Han has in-depth understanding of local regulatory system including indirect tax, corporate tax and individual tax. Han has experience and knowledge in helping clients for a broad range of tax structuring, tax compliance, tax due diligence, tax disputes and controversy, tax refund and ad-hoc advisory services. Han's clients include  multinational corporations, foreign invested companies in Vietnam and large Vietnamese companies operating in different sectors


Ms. Nguyen Hoang Anh  


About us

KPMG OnDemand provides bite-sized learning solutions and onsite assistance to address your business issues and optimize your organization's performance. From professional techniques to leadership skills, OnDemand delivers the necessary support to enhance your professional performance as well as business operations.

We leverage our expertise and networks to customize resources for your business and professional growth. You now have the opportunity to connect and access to KPMG’s experts as well as resources at your fingertips!