On the Ministry of Finance Information Portal, reader P.T.M.H in Ho Chi Minh City asked: Decree 320/2025 dated December 15, 2025 stipulates and guides a number of articles of the Law on Corporate Income Tax.
Point c, Clause 1, Article 9 of the Decree stipulates: Non-cash payment vouchers for cases of purchasing goods, services and other payments each time have a value of 5 million VND or more.
Reader asks: "According to the above regulations, is it true that each time salary is paid under 5 million VND, there is no need for transfer? For example: Mr. A's salary is 7 million VND/month. Mr. A advances 4 million VND and receives cash, the remaining 3 million VND received in the correct salary payment period also receives cash because each transfer is under 5 million VND.
Regarding the reader's question, the local tax authority 16 of Ho Chi Minh City has the following opinion:
Based on Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government guiding the implementation of the Law on Corporate Income Tax as follows:
Article 9. Expenditures deducted when determining taxable income
Excluding expenditures not subject to deduction specified in Article 10 of this Decree, enterprises are entitled to deduct expenditures when determining taxable income if they meet the conditions in points a, b and c below:
Non-cash payment vouchers for cases of purchasing goods, services and other payments each time are worth 5 million VND or more. Non-cash payment vouchers are implemented according to the provisions of legal documents on value-added tax.
Based on the above regulations, salary payments to employees each time with a value of 5 million VND or more must have non-cash payment vouchers to be included in deductible expenses when determining corporate income taxable income.
Base tax authority 16 of Ho Chi Minh City requests you to base on the actual situation and compare with the regulations in the above-mentioned legal documents to implement the regulations correctly. In case the legal documents that have been cited have been amended, supplemented, or replaced, apply according to the new document.
