Uni 12-01-2026 - About tax policy

Official letter 183/BNI-QLND3 about tax policy:

In cases where a company pays salaries (collectively referred to as other payments) to its employees in installments of 5 million VND or more without non-cash payment documentation as required, these expenses are not deductible when determining taxable corporate income. This regulation applies from the effective date of Decree 320/2025/ND-CP dated December 15, 2025.