Businesses request detailed guidance on dossiers and documents eligible for deduction when calculating corporate income tax (CIT).
At the same time, the company wants to clarify the foreign contractor tax rate applied to artificial intelligence software services under the SaaS model (online subscription).
According to feedback from businesses, this activity started from the beginning of June 2026. To serve production and business activities, the company has subscribed online artificial intelligence (AI) software services from foreign providers.
The incurred costs are paid periodically by the company's bank card. The foreign supplier issues electronic invoices and sends them via email.
Regarding dossiers and documents to be included in deductible expenses when determining corporate income taxable income, businesses cite their expenditures based on Article 09 of Decree No. 320/2025/ND-CP.
According to regulations, the deductible expenditure must meet three conditions. First, the actual expenditure arising related to production and business activities. Second, it must have full legal invoices and documents as prescribed. Third, it must have non-cash payment documents for expenditures from 05 million VND or more.
Regarding the above AI service costs, the enterprise said that it has kept a specific set of records. This set of records includes electronic invoices from foreign suppliers.
Next is the service use clause to prove the nature of the service is SaaS software.
The dossier also includes a credit card statement of the company showing non-cash payment. Finally, a declaration and foreign contractor tax payment documents.
Businesses are concerned whether this dossier is eligible for accounting. In case it is incomplete, businesses request guidance on supplementing specific documents.
In addition, businesses also question the applied foreign contractor tax rate.
The company identifies AI services according to the SaaS model as only providing online access and use of software. This service does not transfer source code, does not generate ownership rights. It is also not related to technology transfer activities.
Therefore, businesses are self-applying a VAT rate of 0%. This level is not subject to VAT according to Clause 13, Article 6 of Decree No. 181/2025/ND-CP.
The Company also applies corporate income tax of 5% for service provision activities according to Article 13 of Circular No. 103/2024/TT-BTC. Businesses respectfully hope to receive guidance to have a basis for properly fulfilling obligations.
Before the concerns of businesses, Base 3 Tax Department of Ho Chi Minh City answers as follows:
Regarding the conditions for recording deductible expenses when calculating corporate income tax, the tax authority made a clear affirmation.
This is based on Article 9 of Decree 320/2025/ND-CP dated December 15, 2025 of the Government. In case the company has actual expenses arising related to production and business, they will be recorded.
However, the unit must have full invoices and documents in accordance with regulations.
At the same time, businesses must have non-cash payment vouchers for each purchase worth 05 million VND or more. When fully met, the company will be entitled to deduct this expense when determining corporate income tax.
Regarding the application of foreign contractor tax policies, the tax authority provides guidance based on many documents.
The management agency has divided them into specific cases to guide businesses.
In case a foreign contractor signs a contract to provide SaaS-style software services as prescribed. At that time, this service is not subject to VAT. At the same time, the enterprise applies a corporate income tax rate of 5% calculated on taxable revenue.
In case the online service does not meet the conditions, it is a software service. At this time, the tax authority requests to apply a VAT rate of 5%. The corporate income tax rate to be paid together is also 5%.
In case the provision of services by a foreign contractor comes with copyright. Copyright income is understood as money paid for rights to use, transfer intellectual property rights or technology transfer. For this part of copyright income, enterprises must apply a corporate income tax rate of 10% calculated on taxable revenue.
The tax authority requests the unit to proactively base on legal regulations. Businesses must carefully compare with the actual situation of their implementation.
