The Department of Tax, Fee and Tariff Policy Management and Supervision (Ministry of Finance) has just issued an Official Dispatch on applying non-cash payment vouchers when paying salaries and wages to employees.
Accordingly, the Ministry of Finance said:
Based on the provisions of point c, clause 1, Article 9 of the 2025 Enterprise Income Tax Law, it is stipulated:
Expenditures are deductible and not deductible when determining taxable income
1. Except for expenditures specified in Clause 2 of this Article, enterprises are allowed to deduct expenditures when determining taxable income if they meet the following conditions:
...
c) Expenditures with sufficient invoices and documents for non-cash payments as prescribed by law, except for special cases as prescribed by the Government".
At the same time, based on Clause 1, Article 9 of Decree 320/2025/ND-CP stipulates as follows:
Article 9. Expenditures deducted when determining taxable income
1. Except for non-deductible expenses specified in Article 10 of this Decree, enterprises are entitled to deduct expenses when determining taxable income if they meet the conditions in points a, b and c below:
a) The actual expenditure incurred related to the production and business activities of the enterprise, including additional expenses deducted as a percentage calculated on the actual expenditure incurred during the tax period related to the enterprise's research and development activities;
a1) Expenses incurred during the tax period related to research and development activities of enterprises are included in the deductible expenses up to no more than 200% calculated on actual expenses for this activity (excluding expenses specified in Clause 3, Article 10 of this Decree) incurred during the tax period at enterprises;
a2) The determination of the deductible expenditure level for research and development activities specified in this point must ensure that after applying the additional expenditure level, the enterprise does not suffer losses;
a3) The determination of actual expenses incurred during the tax period related to research and development activities specified in this point shall be carried out in accordance with the law on science and technology and innovation;
b) Expenses with sufficient invoices and documents as prescribed by law.
Doi voi cac truong hop: Mua san pham la nong, lam, thuy san cua nguoi san xuat, danh bat truc tiep ban ra; mua san pham thu cong lam bang day, coi, tre, nua, la, song, may, rom, vo dua, so dua hoac nguyen lieu tan dung tu san pham nong nghiep cua nguoi san xuat thu cong truc tiep ban ra; mua phe lieu cua nguoi truc tiep thu nhat; mua do dung, tai san cua ho gia dinh, ca nhan truc tiep ban ra; mua hang hoa, dich vu cua ca nhan, ho kinh doanh (khong bao gom cac truong hop neu tren) co muc doanh thu duoi nguong doanh thu chiu thue gia tri gia tang phai co chung tu chi tra tien theo quy dinh cua phap luat ve ke toan, hoa don, chung tu cho nguoi ban (doi voi truong hop gia tri mua hang hoa, dich vu trong ngay cua tung ho, ca nhan tu 05 trieu dong tro len phai thanh toan khong dung tien mat) va Bang ke thu mua hang hoa, dich vu do nguoi dai dien theo phap luat hoac nguoi duoc uy quyen cua doanh nghiep ky va chiu trach nhiem;
c) Expenditures with non-cash payment vouchers for purchases of goods, services and other payments each time with a value of 05 million VND or more. Non-cash payment vouchers are made in accordance with the provisions of legal documents on value-added tax".
Regarding non-cash payment documents, Article 26 of Decree 181/2025/ND-CP stipulates as follows: "Non-cash payment documents are documents proving non-cash payments according to the provisions of Decree No. 52/2024/ND-CP dated May 15, 2024 of the Government on non-cash payments, except for documents where the buyer deposits cash into the seller's account"; and at the same time specify some specific cases.
Based on point a, clause 8, Article 10 of Decree 320/2025/ND-CP stipulating non-deductible expenses when determining taxable income, including: "Expenditures for employees in one of the following cases:
a) Paying salaries, wages and other payables to employees of enterprises that have been accounted for in production and business expenses during the period but have not actually been paid or have no payment documents as prescribed by law.
At the same time, based on point b, clause 1, Article 24 of Decree 320/2025/ND-CP, it is stipulated as follows:
Effectiveness of enforcement
1. This Decree takes effect from the date of signing and promulgation and applies from the 2025 corporate income tax calculation period. The determination of the application period in some specific cases is as follows:
a) Enterprises are selected to apply regulations on revenue, expenses, tax incentives, tax exemptions, tax reduction, loss transfer in this Decree from the beginning of the 2025 tax calculation period or from the date the Enterprise Income Tax Law takes effect or from the date this Decree takes effect; in case the 2025 tax calculation period of enterprises starts after the date the Enterprise Income Tax Law takes effect, it is applied from the date the Enterprise Income Tax Law takes effect or from the date this Decree takes effect;
b) Regulations on non-cash payment vouchers at point c, clause 1, Article 9 and regulations on capital transfer at point i, clause 3, Article 12 of this Decree apply from the date this Decree takes effect.
Based on the above regulations, in case the enterprise has payment expenses for salaries and wages to employees that meet the conditions specified in Clause 1, Article 9 of Decree 320/2025/ND-CP and are not subject to non-deductible expenses as prescribed in Clause 8, Article 10 of Decree 320/2025/ND-CP, this expense is determined to be a deductible expense when calculating corporate income tax in the period.
For salary and wage expenses each time with a value of 05 million VND or more from the date Decree 320/2025/ND-CP takes effect (December 15, 2025), to be included in the deductible expenses, businesses must have non-cash payment documents.
Thus, from the regulations and guiding contents of the Ministry of Finance, businesses must transfer a salary of over 5 million VND to be calculated for deductible expenses when calculating corporate income tax from December 15, 2025.
