If the company purchases food directly from producers, fishermen, or business households with an annual turnover below the VAT threshold of 100 million VND, it must create a list using Form No. 01/TNDN (attached to Circular No. 78/2014/TT-BTC) and attach payment vouchers to the sellers. If the company buys food from sources outside of those mentioned, the expenses will be deductible when calculating CIT, provided they meet the conditions specified in Article 4 of Circular No. 96/2015/TT-BTC.
In cases where the company provides meals for employees, the cost of these meals will not be included in the employee's taxable income when calculating PIT.