【Q＆A】

[Question]

自然災害(台風)に伴う損失が発生しておりますが、損金算入をして問題ないでしょうか、

[Answer]

下記規定の通り、基本的には自然災害に伴う損失は損金算入が認められますが、

固定資産・棚卸資産の評価損の原因や責任者、当該資産の詳細に係る資料等の準備が必要となります。

【規定】

Clause 2, Article 6, Circular 78/2014/TT-BTC amended by Clause 2, Article 4, Circular 96/2015/TT-BTC

“2. Expenses that are not deductible when determining taxable income include:

2.1. Expenditure does not satisfy the conditions specified in Clause 1 of this Article.
In case an enterprise has expenses related to the value of losses due to natural disasters, epidemics, fires and other force majeure events that are not compensated, these expenses will be included in deductible expenses when determining taxable income, specifically as follows: Enterprises must clearly determine the total value of losses caused by natural disasters, epidemics, fires and other force majeure events as prescribed by law. The value of loss due to natural disasters, epidemics, fires and other force majeure events that are not compensated is determined by the total value of loss minus the value that the insurance company or other organizations and individuals must compensate according to the provisions of law.”