Uni 05-12-2013 - Guidance on deductible salary expense for CIT determination

According to Official letter No.3884/TCT-CS:

Salary, wage, bonus actually paid to employees, directly relating to business and production activities, having legal invoices, vouchers and not belonging to regulations of point 2.5 clause 2 article 6 of Circular No.123/2012/TT-BTC dated 27 July 2012 of MOF, will be included deductible expense for CIT determination except for enterprise violating regulations of paying social insurance. The salary expenses are determined on basis of legal documents: salary payment vouchers, payrolls, labor contracts and employees’ PIT declaration and payment