Official letter 14112/CTHN-TTHT regarding expenses for council board members as follows:
In case the Company pays salaries, wages and other monetary or non-monetary benefits of the nature of salaries and wages to members of the Board of Directors who are not directly involved in operating production and business, then This expense is not included in deductible expenses when determining taxable income according to the provisions of Clause 2.6, Article 4 of Circular No. 96/2015/TT-BTC of the Ministry of Finance.
In case the Company pays salaries, wages and other monetary or non-monetary benefits of the nature of salaries and wages to members of the Board of Directors directly participating in production and business management, the amount Expenses must specifically state the eligibility conditions and benefit levels in one of the documents such as the Labor Contract, Collective Labor Agreement, Financial Regulations of the Company... and meet the conditions specified in Article 4 of Circular 96/2015/TT-BTC, Clause 2, Article 3 of Circular No. 25/2018/TT-BTC are included in deductible expenses when determining income subject to corporate income tax.
