Answering questions from many businesses about the payment of salaries, rental costs, cars, goods and services... over 5 million VND in cash will not be deducted when finalizing corporate income tax (CIT), the Tax Department (Ministry of Finance) said that point c, clause 1, Article 9 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government on CIT stipulates:
c) Expenditures with non-cash payment vouchers for purchases of goods, services and other payments each time with a value of 5 million VND or more. Non-cash payment vouchers are made in accordance with the provisions of legal documents on value-added tax".
According to the above regulations, enterprises with expenditures each time worth 5 million VND or more must have non-cash payment documents, which are determined as expenditures deducted when calculating corporate income tax.
In case the enterprise has payment expenses for salaries, wages paid to employees, house rent, car rental related to the enterprise's production and business activities and these payments are paid in cash according to the provisions of legal documents on value-added tax, these expenses are determined to be expenses deducted when calculating corporate income tax in the period.
This information immediately created a lively discussion on forums. Mr. V.H.T (Bac Ninh) - owner of a handicraft production and business facility, said that a large number of workers, businesses have to work with banks, even recruit more specialists to create dossiers, open cards, and open accounts.
Mr. T added that the company has been doing this since 2014, proceeding to transfer 100% of the salary. Initially, workers complained, but Mr. T arranged for administrative staff to be in charge of guiding use via telephone. After the salary transfer returned regularly, people no longer objected.
Meanwhile, due to the nature of the work, the workforce at my company is mostly over 40 years old, some are over 50 years old but now they are proficient in operation" - Mr. T shared.
Many people believe that paying salaries from 5 million VND or more must have non-cash payment vouchers, which is determined to be the deductible expenditure when calculating corporate income tax, which will support businesses.
Pension payments to people have long used the form of transfer, so workers can adapt quickly" - Mr. T added.
However, in remote and isolated areas, the infrastructure is not enough, organic food businesses like Ms. N.V.T.V (Lao Cai) feel confused.
In our area, the whole district only has 1 ATM, every time we go to withdraw money, we line up to wait. Many days the ATM runs out of money, we spend the whole day and can't do anything" - Ms. V expressed.
Similarly, Ms. N.H - owner of a long-term accommodation business establishment in Dien Bien said: "Many workers in my village are illiterate, they cannot sign when receiving cash, so using an account is a big revolution. Even withdrawing cash must bear fees, so workers demand to quit.
