WEBVTT 00:00:03.200 --> 00:00:05.740 On the Ministry of Finance's Information Portal, Ms. Te in Lam Dong reflected, 00:00:06.060 --> 00:00:08.787 date point C about 1 main article of Decree No. 320 of the Government 00:00:08.787 --> 00:00:10.540 detailing a number of articles and measures for organization, 00:00:10.800 --> 00:00:12.300 guiding the implementation of the corporate income tax law. 00:00:12.980 --> 00:00:16.640 This Decree stipulates non-cash payment vouchers for cases of purchasing goods, 00:00:16.960 --> 00:00:19.960 services and other payments each time with a value of 5 million VND or more. 00:00:20.840 --> 00:00:23.108 Non-cash payment vouchers are implemented according to the provisions 00:00:23.108 --> 00:00:24.620 of legal documents on value-added tax. 00:00:24.620 --> 00:00:28.460 So let me ask, other payments each time are worth 5 million VND or more here 00:00:28.460 --> 00:00:31.800 including all payments that the business makes during its business operations 00:00:31.800 --> 00:00:35.920 or are they just non-cash payments currently regulated in Article 26 of Decree No. 181? 00:00:36.260 --> 00:00:38.360 The tax authority in Lam Dong answers this question as follows. 00:00:38.660 --> 00:00:42.211 Clause 1, main article of Decree No. 320 dated December 15, 2025 of the 00:00:42.211 --> 00:00:44.240 Government detailing a number of articles and measures 00:00:44.240 --> 00:00:46.460 to organize and guide the implementation of the corporate income tax law. 00:00:46.460 --> 00:00:49.074 Accordingly, the expenditures are deductible when determining taxable 00:00:49.074 --> 00:00:53.320 income, based on Article 26 of Decree No. 181 dated July 1, 2025 00:00:53.320 --> 00:00:55.361 of the Government detailing the implementation of a number of articles 00:00:55.361 --> 00:00:56.660 of the value-added tax law as follows. 00:00:57.040 --> 00:00:58.220 Non-cash payment documents. 00:00:58.540 --> 00:01:01.020 Business establishments must have non-cash payment vouchers for 00:01:01.020 --> 00:01:02.260 purchased goods and services, 00:01:02.540 --> 00:01:06.120 including imported goods, from 5 million VND or more already including value-added tax. 00:01:06.840 --> 00:01:10.780 In which, non-cash payment vouchers are vouchers proving non-cash payment. 00:01:10.780 --> 00:01:14.348 according to the provisions of Decree No. 52 dated May 15, 2024 of 00:01:14.348 --> 00:01:15.720 the Government on non-cash payments, 00:01:16.020 --> 00:01:18.280 except for vouchers where the buyer deposits cash into the seller's account. 00:01:19.120 --> 00:01:23.040 Some special cases specified in point B, clause 2, article 14 of the value-added tax law include 00:01:23.040 --> 00:01:26.780 cases of goods and services purchased by clearing payment method between the value of goods, 00:01:27.080 --> 00:01:29.789 purchase service with the value of goods, sale service, lease of 00:01:29.789 --> 00:01:31.020 goods that this payment method 00:01:31.020 --> 00:01:34.560 specified in the contract, there must be minutes of data comparison and confirmation between the two parties. 00:01:34.560 --> 00:01:37.602 on the compensation payment between goods and services purchased and goods 00:01:37.602 --> 00:01:39.260 and services sold, and goods borrowed. 00:01:40.240 --> 00:01:42.470 In case of debt offsetting through a third party, there must be a debt 00:01:42.470 --> 00:01:44.380 offsetting record of the 3 parties as a basis for tax deduction. 00:01:44.740 --> 00:01:48.460 Cases of buying goods and services from a taxpayer with a value of less than 5 million VND but buying many times 00:01:48.460 --> 00:01:52.140 in the same day with a total value of 5 million VND or more, tax is only deducted for cases 00:01:52.140 --> 00:01:53.540 have non-cash payment vouchers. 00:01:54.460 --> 00:01:58.600 Based on the above regulations, in case businesses incur purchases of goods, services and payment expenses 00:01:58.600 --> 00:02:02.180 related to production and business activities with a payment value of 5 million VND or more each time 00:02:02.180 --> 00:02:04.945 must have non-cash payment documents, then it is determined to be a deductible 00:02:04.945 --> 00:02:06.220 expense when calculating corporate income tax.