Trên Cổng thông tin Bộ Tài chính, độc giả P.T.M.H ở Thành phố Hồ Chí Minh hỏi: Nghị định 320/2025 ngày 15.12.2025 quy định và hướng dẫn một số điều của Luật Thuế thu nhập doanh nghiệp.
Tại điểm c, khoản 1, Điều 9 của Nghị định có quy định: Khoản chi có chứng từ thanh toán không dùng tiền mặt đối với trường hợp mua hàng hóa, dịch vụ và các khoản thanh toán khác từng lần có giá trị từ 5 triệu đồng trở lên.
Reader asks: "According to the above regulations, is it correct that no transfer is needed for each salary payment of less than 5 million VND? For example: Mr. A's salary is 7 million VND/month. Mr. A advances 4 million VND to receive cash, and the remaining 3 million VND received in the correct salary payment period also receives cash because each transfer is less than 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 normative documents to implement the regulations correctly. In case the legal normative documents that have been cited have been amended, supplemented, or replaced, apply according to the new document.
