In 2 days, from March 17-18, 2026, the Tax Department organized an online conference to support corporate income tax and personal income tax finalization for 2025. In which, the form of paying salaries and wages to employees is of interest to many businesses.
Paying salaries from 5 million VND or more must be transferred to calculate reasonable costs.
Regarding salary and wage expenses for employees, the Tax Department said:
If the expenditure meets the conditions specified in Clause 1, Article 9 and does not belong to the expenditures not deductible according to Clause 8, Article 10 of Decree 320, it is included in the deductible expenses when determining corporate income tax.
However, from December 15, 2025, for salary and wage payments worth 5 million VND or more for each payment, businesses are required to have non-cash payment vouchers to be included in the deductible expenses.
Non-cash payment vouchers are determined according to the provisions of Article 26 of Decree 181/2025/ND-CP guiding the Law on Value Added Tax.
Some specific cases
According to the guidance of the tax management agency, some practical situations are applied as follows:
Case 1: Payment of winning lottery tickets from 5 million VND or more/time. Businesses are required to pay without cash to calculate reasonable costs.
Case 2: An individual wins a lottery ticket many times a day, each time from 5 million VND or more.
This activity requires that each payment must have non-cash payment vouchers to be included in the deductible expenses when determining corporate income tax.
Case 3: An expense of 5 million VND or more for one content but spent on many people, each person receives less than 5 million VND.
If there is a representative taking over, it is mandatory to have non-cash payment vouchers.
If individuals receive independently, this is not mandatory to apply the form of transfer, but businesses must prepare a detailed list and have the confirmation signature of each individual.
Tax incentives for expansion projects in industrial parks
Regarding the difficulties of businesses regarding corporate income tax (CIT) incentives for expansion investment projects in industrial parks, the Tax Department said:
In case a business has an investment project to expand in an industrial park, not located in an area with difficult or extremely difficult socio-economic conditions, and is granted an investment registration certificate in September 2025, from the tax period of 2025, it will continue to enjoy tax incentives for the remaining time.
The application of incentives is carried out in accordance with the law at the time of issuance of the investment registration certificate, based on Clause 2, Article 25 (transitional clause) of Decree 320/2025/ND-CP dated December 15, 2025 of the Government.
