Uni 02-01-2025 - Guiding for declaration and payment of taxes in cases where employees are not subject to social insurance and are refunded as follows

Official letter 5391/CTBNI-TTHT guiding for declaration and payment of taxes in cases where employees are not subject to social insurance and are refunded as follows:

Based on the above regulations and as presented in the Company's document, the Bac Ninh Provincial Tax Department provides the following guidance:

- In case the Company has paid social insurance (SI) and health insurance (HI) for employees according to regulations, but then the Social Insurance Agency of Bac Ninh province determines that the employee is not subject to compulsory SI and HI, the compulsory SI and HI that the Company has paid for the employee shall not be included in deductible expenses when determining taxable income for corporate income tax, and shall not be deducted from taxable income of individuals before determining taxable income for personal income tax from the employee's salary and wages.

- In case the Company has declared and deducted these social insurance and health insurance payments from the taxable income from the salary and wages of employees and included them in the deductible expenses when determining the payable corporate income tax, the Company must make a supplementary declaration of the tax declaration, pay the full amount of additional tax payable, late payment fees and fines (if any) to the state budget according to the provisions of Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 of the National Assembly and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government.