Vietnam – The Payment Of Salaries Via A Third-Party Application.

8 December 2021
 

Binh Duong Provincial Tax Department issued Official Letter No. 17969/CTBDU-TTHT dated 18 November 2021 on the payment of salaries via the application of the third parties with the following content:

In case the enterprise signs a contract with a third party to use the salary-advance application for its employees and the employee is paying fee for their use of such application, it will aggregate the advance amount at the end of the month. The enterprise will pay back to the third party this advance amount. At the same time, this expense will be deducted when determining CIT if conditions provided in Article 4.1 of Circular 96/2015/TT-BTC are met.