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In term of the buyer, if delivered service has been actually incurred with sufficient economic contracts, invoices and vouchers which satisfy conditions specified in Clause 8, Article 14 of Circular No. 219/2013/TT-BTC dated 1/12/2013 issued by MOF, fee of such service has been entitled to deduct input VAT. Additionally, it would be treated as deductible expenses for CIT purpose if satisfying the provisions of Clause 1 and not falling into expenditures specified in Clause 2, Article 4 of Circular No. 96/2015/TT-BTC dated 22/6/2016 issued by MOF.