Decree No. 122/2011/ND-CP on December 27, 2011 by the Government amending and supplementing a number of articles of Decree No. 124/2008/ND-CP on December 11, 2008 by the Government detailing and guiding the implementation of some articles of the corporate income tax law
Under the guidance of Decree 122/2011/ND-CP dated 27/12/2011 by the Government supplementing additional expenses not deductible in determining taxable income:
Fund set up for job-loss allowances (except companies are not subject to mandatory unemployment insurance as prescribed by law).
Salaries and wages of the private sector; remuneration paid to the founder of the enterprise is not directly involved in the production or business; salaries, wages and other expenditure to pay for the workers but not settle in reality or without receipts and vouchers in accordance with the law; bonus expenses, purchase of life insurance for employees not specifying the conditions and level in which employees receive ...
