On October 18, 2023, the General Department of Taxation issued Official Dispatch No. 4619/TCT-CS, whereby:
Pursuant to Point 2.37, Clause 2, Article 6 of Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance (amended and supplemented in Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance) stipulates a non-deductible amount when determining taxable income, the case in which enterprises sign labor contracts which stipulate that salaries or wages payable to laborers are exclusive of personal income tax then personal income tax on the income from salaries and wages of the employee Labor that the enterprise has paid to the state budget is included in deductible expenses when determining income subject to corporate income tax.
