Quang Ngai Provincial Tax Department received Official Dispatch 01/CV-CT dated December 29, 2025 of Hop Phat Production, Trading and Service Joint Stock Company on requesting guidance on expenses with non-cash payment vouchers when calculating corporate income tax (CIT).
Regarding this issue, Quang Ngai Provincial Tax Department has the following opinion:
- Based on Clause 1, Article 9 of the 2025 Corporate Income Tax Law and Article 9 of Decree 320/2025/ND-CP stipulating the deductible expenses when determining corporate income taxable income, which includes regulations on the conditions for non-cash payment vouchers:
Expenses with non-cash payment vouchers for purchases of goods, services and other payments each time are worth 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 Clause 2, Article 9 of the 2025 Corporate Income Tax Law and Article 10 of Decree 320/2025/ND-CP stipulating non-deductible expenses when determining corporate income taxable income.
- Based on Article 26 of Decree 181/2025/ND-CP guiding non-cash payment documents.
Based on the content of the official letter of inquiry from Hop Phat Production, Trading and Service Joint Stock Company, Quang Ngai Provincial Tax Department guides on principles as follows:
Regulations on non-cash payment vouchers in Decree 320/2025/ND-CP, effective from December 15, 2025, stipulate that expenses for purchasing goods, services and other payments each time with a value of 05 million VND or more to meet the conditions for deduction when determining corporate income tax must have non-cash payment vouchers. Non-cash payment vouchers are implemented in accordance with the provisions of legal documents on value-added tax.
Therefore, it is proposed that the Company base on the conditions to fully meet the deductible expenses when determining corporate income taxable income specified in Clause 1, Article 9 of the 2025 Enterprise Income Tax Law and Article 9 of Decree 320/2025/ND-CP to implement.
