Base Tax 14 Ho Chi Minh City has received official letter No. 032025/CV dated December 22, 2025 of 52HZ Trading and Service Joint Stock Company regarding "Depenses with non-cash payment vouchers for other payments", Base Tax 14 Ho Chi Minh City has the following opinion:
Based on Clause 1, Article 9 of Decree 320/2025/ND-CP stipulating the deductible expenses when determining taxable income as follows:
Deductible expenses when determining taxable income
1. Except for non-deductible expenses specified in Article 10 of this Decree, enterprises are allowed to deduct expenses only when determining taxable income if they meet the conditions in points a, b and c below:
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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 of transferring a salary of 5 million VND/month or more, there must be a non-cash payment voucher to be counted as the deductible expenditure when determining taxable income.
