On September 08, 2023, the Hai Duong Tax Depertment issued Official Dispatch No.13533/CTHDU-TTHT, which states:
Cases of signing a contract with an individual without business registration to provide labor services to work for the Company, the income the individual receives is subject to personal income tax from wages and remunarations. The company is responsible for deducting personal income tax at the tax rate of 10% before making payments to individuals, regardless of whether the individual represents a group of individuals.
The above expense must comply with Article 4 of Circular No.96/2015/TT-BTC and have required documentation in order to be considered deductible expenses when assessing income liable to corporate income tax and have specific document:
+ Assignment agreement;
+ Contract liquidation minutes;
+ Employee’s citizen identification card;
+ Minutes confirming to completed work or minutes of output acceptance;
+ Timesheet;
+ List of purchases of goods and services in accordance with Form No.01/TNDN;
+ Payment vouchers;
+ Personal income tax deduction documents.
