Businesses paying salaries over 05 million VND must transfer money to deduct taxes
Clause 1, Article 9 of Decree 320/2025/ND-CP dated December 15, 2025 (applied from the 2025 corporate income tax calculation period) of the Government detailing a number of articles and measures to organize and guide the implementation of the Corporate Income Tax Law stipulates:
Article 9. Deductible expenses 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:
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".
Based on the above regulations, in case the enterprise pays employees of the enterprise a salary of 05 million VND or more each time without payment vouchers in cash as prescribed, it is not included in the deductible expenses when determining corporate income taxable income.
Thus, businesses paying salaries over 05 million VND must transfer money to deduct taxes.
According to Clause 1, Article 9 of the 2025 Corporate Income Tax Law, the deductible expenses when determining tax are as follows:
- 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;
- Other actual incurred expenses, including:
+ Expenditures for the implementation of national defense and security education tasks, training, operations of self-defense militia forces and serving other national defense and security tasks in accordance with the law;
+ Support expenditure to serve the activities of Party organizations and socio-political organizations in enterprises;
+ Expenses for vocational education and training activities for employees in accordance with the law;
+ The actual expenditure for HIV/AIDS prevention and control activities at the business location;
+ Funding for education, health, culture; funding for disaster prevention and control, overcoming the consequences of natural disasters and epidemics, building houses of great solidarity, houses of gratitude, houses for policy beneficiaries according to the provisions of law; funding according to the regulations of the Government and the Prime Minister for localities in areas with particularly difficult socio-economic conditions; funding for scientific research, technology development and innovation, digital transformation;
+ Spending on scientific research, technology development and innovation, digital transformation;
+ The value of damage caused by natural disasters, epidemics and other force majeure cases is not compensated;
+ The actual expenditure for people assigned to participate in the management, administration, and control of specially controlled credit institutions and commercial banks is transferred compulsorily according to the provisions of the Law on Credit Institutions;
+ Some expenses serving the production and business of enterprises but not corresponding to revenue generated in the period as prescribed by the Government;
+ Some expenditures to support the construction of public works, while serving the production and business activities of enterprises;
+ Costs related to reducing greenhouse gas emissions to neutralize carbon and net zero, reduce environmental pollution, and also related to the production and business activities of enterprises;
+ Some contributions to funds established under the Prime Minister's decision and Government regulations;
- Expenditures with full invoices and documents of non-cash payments as prescribed by law, except for special cases as prescribed by the Government.
