{"id":19804,"date":"2026-01-28T11:14:15","date_gmt":"2026-01-28T04:14:15","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/en\/?post_type=news&#038;p=19804"},"modified":"2026-01-29T11:10:57","modified_gmt":"2026-01-29T04:10:57","slug":"salary-payments-vnd-5-million-above-non-cash-vouchers-cit-deductibility","status":"publish","type":"news","link":"https:\/\/brochure.crowevietnam.vn\/en\/news\/salary-payments-vnd-5-million-above-non-cash-vouchers-cit-deductibility\/","title":{"rendered":"Salary Payments of VND 5 million and Above Must Have Non-Cash Payment Vouchers for CIT Deductibility"},"content":{"rendered":"<p>According to Decree No. 320\/2025\/ND-CP (effective from December 15, 2025), there are significant adjustments regarding the determination of deductible expenses for Corporate Income Tax (CIT) purposes, particularly concerning the non-cash payment threshold.<\/p>\n<p style=\"text-align: center;\"><a class=\"buttonLink\" href=\"https:\/\/brochure.crowevietnam.vn\/en\/wp-content\/uploads\/2026\/01\/Salary-Payments-of-VND-5-million-and-Above-Must-Have-Non-Cash-Payment-Vouchers-for-CIT-Deductibility.pdf\" target=\"_blank\" rel=\"noopener\">View and download the infographic<\/a><\/p>\n<h2>1. General Conditions for Determining Deductible Expenses<\/h2>\n<p>To be recognized as a deductible expense when determining CIT taxable income, an enterprise must simultaneously satisfy three prerequisite conditions:<\/p>\n<ul>\n<li><strong>Actual Incurrence<\/strong>: The expense must directly relate to the enterprise&#8217;s production and business activities or other duties as prescribed by law.<\/li>\n<li><strong>Supporting Documents<\/strong>: Sufficient legitimate invoices and supporting documents must be maintained.<\/li>\n<li><strong>Payment Method<\/strong>: For transactions involving the purchase of goods, services, and other payments with a value of VND 5 million or more per occurrence, the enterprise must possess non-cash payment vouchers.<\/li>\n<\/ul>\n<h2>2. Mandatory Regulations for Salary and Wage Expenses<\/h2>\n<p>At the 2025 Dialogue Conference between the Ministry of Finance and Taxpayers, the Tax Department emphasized the application of non-cash payment regulations for labor costs as follows:<\/p>\n<ul>\n<li><strong>Scope of Application<\/strong>: Salary and wage payments to employees are subject to the non-cash payment threshold regulations under Decree No. 320\/2025\/ND-CP.<\/li>\n<li><strong>Value Threshold<\/strong>: In cases where salary or wage payments to an employee amount to VND 5 million or more per occurrence, if the enterprise uses cash or payments in-kind, the entire amount of such expense will be deemed non-deductible.<\/li>\n<li><strong>Compliance Requirement<\/strong>: Enterprises must conduct payments via non-cash methods in accordance with Value Added Tax (VAT) regulations to ensure the eligibility to CIT deduction.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>According to Decree No. 320\/2025\/ND-CP (effective from December 15, 2025), there are significant adjustments regarding the determination of deductible expenses for Corporate Income Tax (CIT) purposes, particularly concerning the non-cash payment threshold. View and download the infographic 1. General Conditions for Determining Deductible Expenses To be recognized as a deductible expense when determining CIT taxable [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":19805,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"new_categories":[115],"class_list":["post-19804","news","type-news","status-publish","has-post-thumbnail","hentry","new_categories-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/types\/news"}],"author":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/comments?post=19804"}],"version-history":[{"count":1,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19804\/revisions"}],"predecessor-version":[{"id":19806,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/news\/19804\/revisions\/19806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media\/19805"}],"wp:attachment":[{"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/media?parent=19804"}],"wp:term":[{"taxonomy":"new_categories","embeddable":true,"href":"https:\/\/brochure.crowevietnam.vn\/en\/wp-json\/wp\/v2\/new_categories?post=19804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}