On March 29, 2024, Hanoi Tax Department issued Official Letter No. 16283/CTHN-TTHT:
When employees of the Company participate in voluntary retirement savings products according to the guidelines of the Ministry of Finance, the contribution shall be deducted from taxable income according to actual occurrence, but not exceeding (01) million VND/month as guided in Article 15 of Circular No. 92/2015/TT-BTC dated June 15, 2015, by the Ministry of Finance.