Official Letter No. 218/CST-TN dated 27 January 2026 issued by the Department of Tax Policy Management and Supervision, Fees and Charges – Ministry of Finance
According to the Official Letter, the Department of Tax Policy Management and Supervision, Fees and Charges provides guidance that for salary and wage payments of VND 5 million or more per payment made to employees from the effective date of Decree No. 320/2025/ND-CP (15 December 2025), in order to be treated as deductible expenses for corporate income tax (CIT) purposes, enterprises must have non-cash payment supporting documents.
Non-cash payment documents are determined in accordance with Article 26 of Decree No. 181/2025/ND-CP dated 1 July 2025
This guidance is based on Clause 1, Article 9 and Clause 8a, Article 10 of Decree No. 320/2025/ND-CP
For detailed information, please refer to the link.
