Official letter no. 1302/TCT-CS dated april 24th 2013 by gdt guiding on bonus cost for female employees after having a baby will be entitled to deductible cost
According to the guidance in the official letter 1302/TCT-CS:
In addition to an allowance equal to two times the monthly minimum wage for each time by the Social Insurance under the Social Insurance Law, company pay extra allowances for female employees in childbirth (the first or second time) if there is sufficient invoices as prescribed by law shall be included in deductible expenses when calculating income tax
