VietlawOnline

blue-check Regarding payment for unspent annual leaves

Dispatch No. 3925/CTHN-TTHT dated January 27th, 2022 of Hanoi Department of Taxation regarding recording payment for unspent annual leaves as deductible expenses
Posted: 9/2/2022 8:48:55 AM | Latest updated: 28/3/2022 9:13:46 AM (GMT+7) | LuatVietnam: 5390 | Vietlaw: 553
VietlawOnline

The Department of Taxation of Ha Noi city notes that salaries paid for unused annual leaves shall be only recorded in deductible expenses if they are paid in accordance with regulations of the Labor Code and its guiding documents.

According to Article 113 of the Labor Code No. 45/2019/QH14, unspent annual leaves shall be only paid in cash in case an employee who, due to employment termination or job loss or other reasons, has not taken or not entirely taken up his/her annual leaves. In case the employee still works, the unspent annual leaves shall not be paid in cash.

Admin_05

Related documents

Penalty document

Unknown

Information

Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 553

Files attachment

enflag pdficon CV3925-27012022CTHN[EN].pdf

Timeline

No data

Reasonable expenses

blue-check Regarding amounts included in deductible expenses upon determination of EIT - liable incomes
blue-check Conditions for including amounts paid for untaken annual leave days into deductible expenses
blue-check Regarding payment for unspent annual leaves
blue-check Issues relating to expenses of Covid-19 testing, quarantine
blue-check Regarding accounting of loan interest cost of enterprises having related-party transactions
blue-check Regarding expenditure on business trip allowances
blue-check Issues relating to taxes on tuition fees paid for employees’ children
blue-check Government will allow including contributions for COVID-19 prevention and control into deductible costs
blue-check Guidelines for lottery companies to make cost accounting with regard financial assistance provided for lottery ticket sellers
blue-check Regarding policies on PIT and EIT pertaining to charitable donations
blue-check Regarding cost accounting with regard to expenditures on purchasing liability insurance for members of Board of Directors
blue-check Regarding remuneration paid to Board of Directors
blue-check Regarding loan interest costs incurred by enterprises engaged in transfer pricing from May 1st, 2017
blue-check Issues relating to loan interest cost in the banking and insurance sectors
blue-check Regarding conditions to include allowances paid to employees into deductible expenses
blue-check Regarding PIT on welfare – related expenditures
blue-check Regarding loan interest costs in terms of related-party transactions
blue-check Regarding loan interest costs in terms of related-party transactions
blue-check Regarding costs of leasing office before establishment of an enterprise
blue-check Regarding accounting for welfare-related expenses