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The Ministry of Finance confirms that salary and wage payments of **VND 5 million or more per transaction** must be accompanied by **non-cash payment documentation** to qualify as a deductible expense for corporate income tax (CIT) purposes, effective from 15 December 2025 (the effective date of Decree 320/2025/ND-CP). What constitutes "non-cash payment documentation" is determined under Article 26 of Decree 181/2025/ND-CP dated 01/7/2025, implementing the VAT Law. This requirement applies under Article 9, clause C of Decree 320/2025/ND-CP and makes no distinction between wages and other goods/services payments. The authoritative reference is Official Letter 218/CST-TN dated 27/01/2026 from the Department of Tax, Fee and Charge Policy Management, Ministry of Finance.

The Ministry of Finance clarified whether cash wage and salary payments to employees qualify as deductible expenses for corporate income tax (CIT) purposes under CIT Law 67/2025/QH15 and Decree 320/2025/ND-CP. A construction company pays workers between VND 11-22 million per month in three cash instalments (on the 10th, 20th, and 31st of each month), each payment below VND 20 million, supported by payroll sheets, timesheets, and cash vouchers. Under Decree 320/2025/ND-CP, salary and wage expenses are deductible for CIT if: actually paid, properly documented (payroll sheets, timesheets, cash payment vouchers), and stipulated in labour contracts or collective bargaining agreements. Applicable rules on non-cash payment thresholds must also be observed. The Ministry confirmed that cash salary payments with adequate documentation and compliant with labour, accounting, and tax regulations are deductible as reasonable business expenses. Enterprises must ensure compliance with non-cash payment regulations for applicable transaction thresholds.

The Hanoi Tax Department confirmed that a 10-employee company paying salary twice monthly in cash (first payment on the 15th, second at month-end, each via a separate cash voucher) may deduct both salary payments as expenses for corporate income tax (CIT) purposes, provided proper supporting documents exist. Under Law on CIT No. 67/2025/QH15 and Decree 320/2025/ND-CP, salary expenses are deductible when supported by a payroll sheet, attendance record, and individual cash payment vouchers. The key conditions are that the expense must actually be incurred, relate to business operations, and be backed by adequate documentation. The tax authority advised the company to verify its situation against applicable tax laws and, if further queries arise, to consult http://hanoi.gdt.gov.vn or contact its direct tax management office.

This document is a consolidated version of Decree No. 146/2025/ND-CP (effective July 1, 2025) merged with three later amending decrees: Decree 235/2025/ND-CP (industrial promotion, effective October 15, 2025), Decree 26/2026/ND-CP (chemicals, effective January 17, 2026), and Decree 137/2026/ND-CP (multi-level marketing, effective July 1, 2026). It transfers approval and licensing authority away from the Prime Minister and the Ministry of Industry and Trade (MOIT) down to MOIT itself or to provincial People's Committees, across 25 chapters covering almost every sector MOIT regulates: oil and gas, chemicals, trade promotion, petroleum retail, LPG/LNG/CNG gas trading, tobacco, alcohol, market development, industrial explosives, electrical safety, occupational health and safety, import-export trade, trading activities of foreign-invested enterprises, food safety, product quality, electricity, consumer protection, e-commerce, energy efficiency, minerals, supporting industries, and automobiles. For businesses operating in these conditional business lines, the most important change is which agency now receives and processes applications. Many licenses and certificates that previously required approval from MOIT or the Prime Minister, such as alcohol production and distribution licenses, LPG/LNG/CNG export-import certificates, and tobacco raw-material processing permits, are now handled by provincial People's Committees or the Minister of Industry and Trade. Detailed procedures sit in 16 appendices to the original decree, so businesses should check the appendix matching their industry to identify the correct new authority and avoid filing with the wrong agency. The decree also sets general principles: agencies receiving delegated authority bear full responsibility for exercising it, the state budget funds the resources needed, and procedures involving fees continue to follow existing fee regulations. The entire decentralization framework stays in effect until March 1, 2027, unless extended by a law or National Assembly resolution, or superseded earlier by new legislation in the relevant sector.

The Ministry of Finance guides a public college classified as Group 3 on 2025 salary-reform fund contribution rates under Point g, Clause 3, Article 4 of Circular 88/2024/TT-BTC: at least 40% of retained revenue after deducting directly related costs; at least 35% for healthcare revenue; at least 40% of the revenue-over-expenditure surplus for service fees (including tuition), joint ventures, and other income. The repeal of Decree 60/2021/ND-CP Article 16(1)(b) by Decree 111/2025/ND-CP does not remove the salary-reform contribution obligation under Circular 88/2024/TT-BTC, which has a separate legal basis.

The Ministry of Finance clarifies: a public service unit classified as Group 3 for 2021-2025 by the provincial People's Committee must set aside salary-reform funds for 2025 under Point g, Clause 3, Article 4 of Circular 88/2024/TT-BTC (which covers Group 3 and fully state-funded units). It may not apply Point h, which is reserved for Group 1 and Group 2 self-financing units. If in practice the unit is already fully self-financing for recurrent expenditure (equivalent to Group 2), it may seek reclassification by preparing a five-year financial autonomy plan, proposing an upgraded autonomy level, and reporting to its supervisory authority for an official decision.

Consolidated Document No. 10/VBHN-BKHCN (dated December 31, 2025, certified by the Ministry of Science and Technology) merges Circular No. 05/2022/TT-BTTTT with its amending Circular No. 02/2025/TT-BTTTT, both originally issued by the Ministry of Information and Communications. It provides detailed guidance for implementing the information and communications technology (ICT) component (Content 09 of Sub-Component 02 and Content 02 of Sub-Component 08) of the National Target Program for New Rural Development 2021-2025. The main content covers establishing and upgrading commune-level loudspeaker broadcasting stations and digitizing production equipment for district-level radio-television facilities; developing broadband telecom infrastructure and Internet of Things (IoT) connectivity for agriculture and rural areas; expanding online public administrative services and inter-agency data sharing; training commune officials in digital skills and information security; popularizing digital literacy among rural residents; and assigning digital address codes to homes and government offices. This is a public-investment program and internal implementation guideline for ministries and provincial People's Committees carrying out the rural development program. It does not impose tax, accounting, invoicing, labor, or customs compliance obligations on businesses, so it has little direct relevance to SME owners, accountants, or foreign investors, although it does touch indirectly on developing digital platforms for e-commerce and electronic payments in rural areas.

The Ministry of Finance addresses salary fund composition for contract workers at self-financing public service units: the fund base for bonus/welfare allocations includes grade-and-step pay plus state-mandated allowances, incremental pay from salary upgrades, and task-based contract payments, per Decree 60/2021/ND-CP Article 16(1)(a) and Circular 56/2022/TT-BTC Article 10(1)(a). Regarding the specific question on occupational hazard allowances for contract workers at hospitals, the Ministry of Finance redirects the enquirer to the Ministry of Home Affairs and Ministry of Health, which have jurisdiction over that policy.

This is the consolidated text of Decree No. 06/2021/ND-CP dated January 26, 2021, on quality management, construction execution, and maintenance of building works, compiled by the Ministry of Construction together with three subsequent amending decrees: Decree 35/2023/ND-CP, Decree 175/2024/ND-CP, and Decree 14/2026/ND-CP (effective January 15, 2026, mainly cutting and simplifying administrative procedures). A consolidated document does not create new law; it merges all currently effective provisions into a single reference text. The decree defines construction-industry terms (technical instructions, as-built drawings, testing, monitoring, inspection, appraisal, maintenance, and more); classifies and grades construction works; sets out the responsibilities of investors, construction contractors, material suppliers, and consulting contractors for quality, schedule, volume, and labor-safety management during construction; provides separate rules for EPC general-contractor arrangements, turnkey contracts, and public-private partnership (PPP) projects; lays out a 12-step construction-management sequence (from site handover through final handover); and assigns inspection authority over project acceptance (nghiem thu) to provincial construction agencies and specialized ministries depending on project type. The 2026 update adds a principle giving electronic administrative-procedure results the same legal value as paper documents. This is a specialized construction-industry technical decree aimed mainly at project investors, construction contractors, supervision consultants, and real-estate/construction enterprises. Its content does not directly touch VAT, corporate income tax, e-invoicing, general labor law, or customs, so it falls outside RegHub's core scope (tax, accounting, invoicing, customs, labor, and investment/financial regulation for SME owners and accountants). Recommend flagging for editorial review rather than auto-publishing.