Official letter 1814/CTHPT-TTHT about tax policy on unpaid leave days u:
In principle, the Labor Code only stipulates the payment of wages for the days that have not taken annual leave or have not taken all annual leave days of employees who have quit or lost their jobs. In case the Company pays wages for the unpaid annual leave or the number of annual leave days for employees in other cases, the enterprise shall not be included in the deductible expenses when determining the CIT taxable income
