No
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non-cash payment
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Documents/ proofs
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1
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Regular payment (bank transfer)
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Non-cash transfer documents as prescribed in Decree 52/2024/ND-CP (cash deposits into the seller's account are not accepted)
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2
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Offset between the value of purchase and sale of goods, services, borrowing of goods
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The contract clearly stipulates the method of compensation + the minutes of change between the parties
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3
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Offsetting debt through a third party that borrows/borrows money
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Loan/borrowing contract + money transfer documents from lender to borrower
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4
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Payment by proxy or by designation through a third party
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There must be a written contract clearly stating + the third party is a legal organization/individual
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5
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Payment by stocks, bonds
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Pre-written sales contract
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6
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Remaining amount >= 5 million after offset
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Non-cash transfer voucher for the remainder
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7
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Payment to a third party account at the State Treasury for enforcement
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Decision of state agency + document of money transfer to Treasury account
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8
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Buy on installments from 5 million VND or more
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Sales contract + invoice + payment certificate when due date
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9
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Import value or invoice < 5 million VND or gifts, samples
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No cashless payment voucher required
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10
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Employees pay on their behalf according to regulations, the company pays back without using cash.
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Financial or internal regulations + payment vouchers for employees
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11
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Buy multiple times on the same day from 1 seller with total >= 5 million VND
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Deductible only if there is proof of non-cash payment
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