Official letter 13533/CTHDU-TTHT about tax policy:
Pursuant to the above regulations, in case the Company signs a contract with an individual without business registration to provide workers to work for the Company, the income the individual receives is subject to personal income tax from salary. The company is responsible for deducting personal income tax at the tax rate of 10% before making payments to individuals, regardless of whether the individual represents a group of individuals.
The above expenses are included in deductible expenses when determining income subject to corporate income tax, they must meet the regulations in Article 4 of Circular No. 96/2015/TT-BTC and have specific documents. : + Contract of assignment; + Minutes of contract liquidation; + Citizen identification card of the employee; + Minutes of acceptance of output or minutes confirming completed work; + Timesheet; + List of purchases of purchased goods and services according to form No. 01/TNDN; + Payment vouchers; + Personal income tax deduction documents.
