{"id":999979696,"date":"2026-01-13T11:50:04","date_gmt":"2026-01-13T04:50:04","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999979696"},"modified":"2026-06-09T13:50:50","modified_gmt":"2026-06-09T06:50:50","slug":"these-expenses-are-deductible-when-calculating-corporate-income-tax","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/","title":{"rendered":"Deductible expenses for corporate income tax: Conditions, documentation, and actual list (Updated 2026)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Other <a href=\"https:\/\/bizzi.vn\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/\">Expenses that are not deductible when calculating corporate income tax.<\/a>With deductible expenses for corporate income tax purposes, the more standardized a business is from the start, the lower the risk of being disqualified during tax settlement. For expenses to be deductible for corporate income tax, invoices are only a necessary condition. The sufficient condition lies in the documentation, procedures, and the ability to prove that the expenses are linked to revenue-generating activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article by Bizzi will provide comprehensive information on the conditions for deductible expenses when calculating corporate income tax, and guide you on how to effectively manage deductible expenses, which not only helps businesses legally reduce their tax liability but also enhances their long-term financial management capabilities.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Chi_phi_duoc_tru_khi_tinh_thue_TNDN_la_gi\" >What are deductible expenses when calculating corporate income tax?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Cac_nhom_chi_phi_hop_ly_khi_tinh_thue_TNDN_pho_bien\" >Common categories of reasonable expenses when calculating corporate income tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Dieu_kien_de_chi_phi_hop_ly_khi_tinh_thue_TNDN_va_duoc_trua\" >Conditions for expenses to be considered reasonable when calculating corporate income tax and to be deductible.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Phat_sinh_thuc_te_phuc_vu_hoat_dong_SXKD\" >Arose from practical needs, serving production and business activities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Co_day_du_hoa_don_chung_tu_hop_phap\" >We have all the necessary legal invoices and documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Thanh_toan_dung_quy_dinh\" >Payment is made according to regulations.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Danh_sach_cac_nhom_chi_phi_hop_ly_khi_tinh_thue_TNDN_pho_bien_nhat_gom_nhung_gi\" >What are the most common categories of deductible expenses when calculating corporate income tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Nhung_khoan_chi_phi_%E2%80%9Ctuong%E2%80%9D_duoc_tru_nhung_hay_bi_loai_nhat%E2%80%9D_la_khoan_nao\" >What are some of the expenses that are &quot;thought&quot; to be deductible but are most often disallowed?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Co_hoa_don_nhung_khong_co_nghiem_thuban_giao\" >There is an invoice but no acceptance\/handover.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Co_hop_dong_nhung_thanh_toan_sai_phuong_thuc\" >There was a contract, but the payment method was incorrect.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Chi_phi_hop_ly_nhung_lech_ky\" >Reasonable costs but out of sync<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Chi_phi_co_tran_nhung_khong_theo_doi_tran\" >Costs have a ceiling, but the ceiling isn&#039;t being tracked.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Chi_phi_lien_quan_nha_cung_cap_rui_ro\" >Supplier-related costs and risks<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Diem_moi_ve_chi_phi_duoc_tru_khi_tinh_thue_TNDN_cap_nhat_nam_2025%E2%80%932026\" >New regulations on deductible expenses for corporate income tax purposes, updated for 2025-2026.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Xac_lap_lai_khung_dieu_kien_chi_phi_duoc_tru_khi_tinh_thue_TNDN_Dieu_9_%E2%80%93_Luat_Thue_TNDN_2025\" >Re-establishing the framework for deductible expenses when calculating corporate income tax (Article 9 \u2013 Corporate Income Tax Law 2025)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Lam_ro_nhom_chi_phi_nghien_cuu_khoa_hoc_%E2%80%93_doi_moi_sang_tao_%E2%80%93_chuyen_doi_so\" >Clarifying the cost group for scientific research \u2013 innovation \u2013 digital transformation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Ghi_nhan_chi_phi_lien_quan_giam_phat_thai_%E2%80%93_net_zero_%E2%80%93_ESG\" >Record the costs associated with net zero emissions reduction (ESG).<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Cach_xu_ly_va_phong_tranh_cac_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >How to handle and prevent deductible expenses when calculating corporate income tax.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Cach_xu_ly_chi_phi_co_nguy_co_bi_loai_khi_quyet_toan_thue_TNDN\" >How to handle expenses that are at risk of being disallowed when settling corporate income tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Phong_tranh_chi_phi_bi_loai_tu_goc_kiem_soat_ngay_khi_phat_sinh\" >Preventing costs from being eliminated at the source: control them as soon as they arise.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Vai_tro_cua_cong_nghe_trong_viec_kiem_soat_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >The role of technology in controlling deductible costs when calculating corporate income tax.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#1_Chuan_hoa_quy_trinh_duyet_chi_%E2%80%93_chan_rui_ro_ngay_tu_khau_de_nghi_chi\" >1. Standardize the expenditure approval process \u2013 prevent risks right from the expenditure request stage.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#2_Gom_hoa_don_%E2%80%93_chung_tu_theo_tung_%E2%80%9Cbo_ho_so_giao_dich%E2%80%9D\" >2. Group invoices and supporting documents into separate &quot;transaction files&quot;.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#3_Nhac_thieu_ho_so_va_canh_bao_rui_ro_truoc_khi_hach_toan_%E2%80%93_thanh_toan\" >3. Point out missing documents and warn of risks before accounting and payment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#4_Kiem_soat_tran_chi_phi_va_chi_phi_nhay_cam_theo_logic_thue\" >4. Control cost ceilings and sensitive expenses according to tax logic.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#5_Canh_bao_nha_cung_cap_rui_ro_%E2%80%93_giam_nguy_co_chi_phi_bi_%E2%80%9Csoi_nguon_goc%E2%80%9D\" >5. Supplier risk warning \u2013 reducing the risk of costs being traced back to their source.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#6_Khong_thay_ke_toan_%E2%80%93_giup_ke_toan_khong_phai_%E2%80%9Cchua_chay_khi_quyet_toan%E2%80%9D\" >6. Avoid changing accountants \u2013 this helps accountants avoid having to &quot;fix problems during the final accounting period&quot;.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Tra_loi_cac_hoi_thuong_gap_ve_cac_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >Answering frequently asked questions about deductible expenses when calculating corporate income tax.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Chi_phi_tiep_khach_can_chung_tu_gi_de_duoc_tru\" >What documentation is required for entertainment expenses to be deductible?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Chi_phi_thue_ngoai_co_bat_buoc_hop_dong_va_nghiem_thu_khong\" >Are contracts and acceptance procedures mandatory for outsourcing costs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Hoa_don_tren_20_trieu_thanh_toan_tien_mat_co_duoc_tru_khong\" >Can cash payments exceeding 20 million VND be deducted from the tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Lai_vay_khi_chua_gop_du_von_dieu_le_bi_loai_phan_nao\" >Interest on loans taken out before the full amount of registered capital is contributed is partially disallowed.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Chi_phi_chuyen_doi_so_va_chi_phi_net_zero_co_duoc_tru_tu_khi_nao\" >When can digital transformation costs and net zero costs be deducted?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/bizzi.vn\/en\/these-expenses-are-deductible-when-calculating-corporate-income-tax\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_duoc_tru_khi_tinh_thue_TNDN_la_gi\"><\/span><strong>What are deductible expenses when calculating corporate income tax?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Deductible expenses for corporate income tax purposes are those expenses actually incurred, accepted by tax laws, and deductible from revenue when determining the taxable income of the enterprise.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_nhom_chi_phi_hop_ly_khi_tinh_thue_TNDN_pho_bien\"><\/span><b>Common categories of reasonable expenses when calculating corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"border-color: #000000;\" border=\"1\" cellspacing=\"1\">\n<tbody>\n<tr>\n<td><b>Cost group<\/b><\/td>\n<td><b>For example<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Salary and allowance costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Salary, bonuses, social insurance, and benefits are within acceptable limits.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cost of raw materials<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Purchasing goods and supplies for production and business operations.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Service costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Outsourcing, transportation, repair<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Depreciation expense<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fixed assets meet the eligibility criteria and are depreciated correctly.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Financial costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interest rates within acceptable limits.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Management costs<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Stationery, electricity, water, office rent<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_hop_ly_khi_tinh_thue_TNDN_va_duoc_trua\"><\/span><strong>Conditions for expenses to be considered reasonable when calculating corporate income tax and to be deductible.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">An expenditure <\/span><b>deductible when calculating corporate income tax.<\/b><span style=\"font-weight: 400;\"> If <\/span><b>while simultaneously meeting the following three conditions<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Phat_sinh_thuc_te_phuc_vu_hoat_dong_SXKD\"><\/span><span style=\"font-weight: 400;\">Arose from practical needs, serving production and business activities.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Directly or indirectly related to revenue-generating activities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for the registered business activities.<\/span><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Co_day_du_hoa_don_chung_tu_hop_phap\"><\/span><span style=\"font-weight: 400;\">We have all the necessary legal invoices and documents.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Valid electronic invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supporting documents: contract, acceptance report, list of items, decision, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice content reflects <\/span><b>accurate transaction<\/b><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Thanh_toan_dung_quy_dinh\"><\/span><span style=\"font-weight: 400;\">Payment is made according to regulations.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoice from <\/span><b>20 million VND or more<\/b><span style=\"font-weight: 400;\"> must pay <\/span><b>cashless<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer <\/span><b>the right target audience<\/b><span style=\"font-weight: 400;\">, with valid bank documents<\/span><\/li>\n<\/ul>\n<div class=\"mceTemp\"><\/div>\n<figure id=\"attachment_999979700\" aria-describedby=\"caption-attachment-999979700\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999979700\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-3.webp\" alt=\"Expenses deductible when calculating corporate income tax 3\" width=\"1200\" height=\"655\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-3.webp 1408w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-3-300x164.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-3-1024x559.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-3-768x419.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-3-18x10.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999979700\" class=\"wp-caption-text\">Deductible expenses for corporate income tax purposes are those expenses actually incurred, accepted by tax laws, and deductible from revenue when determining the taxable income of the enterprise.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Danh_sach_cac_nhom_chi_phi_hop_ly_khi_tinh_thue_TNDN_pho_bien_nhat_gom_nhung_gi\"><\/span><strong>What are the most common categories of deductible expenses when calculating corporate income tax?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>List of the most common deductible expense categories when calculating corporate income tax.<\/b><span style=\"font-weight: 400;\">This is compiled based on actual tax audit and settlement data, helping businesses. <\/span><b>Easy to review and compare<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cost of raw materials and goods<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase raw materials directly for production.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buy goods to resell.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Packaging, accessories, and consumable tools.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/5-chi-phi-nhan-su-vo-hinh-doanh-nghiep-can-cat-giam\/\">Personnel costs<\/a> (Salary \u2013 Bonuses \u2013 Benefits)<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary and wages as per employment contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowances and subsidies (meal allowance, fuel allowance, telephone allowance, etc.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The reward system has clear regulations and decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social insurance, health insurance, unemployment insurance contributions are paid by businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Welfare expenses (weddings, funerals, vacations, etc.) <\/span><b>\u2264 1 month&#039;s average salary per year<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Outsourcing service costs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hiring transportation and logistics<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hire consultants, accountants, auditors, and legal professionals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hire security guards, cleaners, IT staff, marketing personnel.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Renting machinery, equipment, and factory space.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Rental costs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent office space, warehouses, and factories.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rent cars and machinery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Renting property from an individual (with complete tax records provided on behalf of the individual)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/quan-ly-chi-phi-khau-hao-tai-san-co-dinh\">Asset depreciation expense<\/a> permanent<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation of machinery, equipment, and factory buildings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Depreciation of vehicles used in production and business activities.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Financial costs<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on loans for production and business activities<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on loans is subject to the amount of the registered capital contributed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest rates must not exceed the limits stipulated by tax regulations.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/bizzi.vn\/chi-phi-quan-ly-doanh-nghiep-la-gi\/\"><span style=\"font-weight: 400;\">Business management costs<\/span><\/a><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stationery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electricity, water, internet<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Entertainment expenses, travel expenses (with supporting documents)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conference and personnel training expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cost of sales<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advertising, marketing, and promotional expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales commissions and discounts<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Packaging and shipping costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support for dealers and distributors.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cost of tools and equipment<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Small value tools and equipment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allocate costs according to the time of use.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a clear handover and allocation record.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Other expenses are deductible according to regulations.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provisions for contingencies have been set aside in accordance with regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Environmental costs, waste treatment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxes and fees that are allowed to be included in expenses (except corporate income tax)<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999979699\" aria-describedby=\"caption-attachment-999979699\" style=\"width: 764px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979699 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn.jpg\" alt=\"Expenses deductible when calculating corporate income tax 3\" width=\"764\" height=\"477\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn.jpg 764w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-300x187.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-18x12.jpg 18w\" sizes=\"(max-width: 764px) 100vw, 764px\" \/><figcaption id=\"caption-attachment-999979699\" class=\"wp-caption-text\">Deductible expenses for corporate income tax purposes are categorized into groups to facilitate easy review and comparison for businesses.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_khoan_chi_phi_%E2%80%9Ctuong%E2%80%9D_duoc_tru_nhung_hay_bi_loai_nhat%E2%80%9D_la_khoan_nao\"><\/span><b>What are some of the expenses that are &quot;thought&quot; to be deductible but are most often disallowed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax authorities don&#039;t just look at whether or not there&#039;s an invoice, but also consider:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Procedure<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment methods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Partner<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attached documents<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Just one broken link can cause a legitimate expense to be disallowed. Below are some expenses that are &quot;thought&quot; to be deductible but are most often disallowed during corporate income tax audits and settlements.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_hoa_don_nhung_khong_co_nghiem_thuban_giao\"><\/span><b>There is an invoice but no acceptance\/handover.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This type of expense does not demonstrate that the service\/goods were completed and served the business operations. The expense is disallowed due to a lack of evidence of actual occurrence, even with a valid invoice.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_hop_dong_nhung_thanh_toan_sai_phuong_thuc\"><\/span><b>There was a contract, but the payment method was incorrect.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Expense <\/span><b>k<\/b><span style=\"font-weight: 400;\">Does not meet payment conditions <\/span><b>cashless<\/b><span style=\"font-weight: 400;\"> with invoices exceeding 20 million. Therefore,<\/span><b> c<\/b><span style=\"font-weight: 400;\">cost <\/span><b>Not deductible<\/b><span style=\"font-weight: 400;\">The invoice is &quot;invalid&quot; for tax purposes.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_hop_ly_nhung_lech_ky\"><\/span><b>Reasonable costs but out of sync<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This type of expense cannot be substantiated. <\/span><b>the time of occurrence associated with the tax period<\/b><span style=\"font-weight: 400;\">. Expense <\/span><b>Excluded from the current settlement period.<\/b><span style=\"font-weight: 400;\">, which increases taxable income.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_co_tran_nhung_khong_theo_doi_tran\"><\/span><b>Costs have a ceiling, but the ceiling isn&#039;t being tracked.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Businesses exceed the limit without separating the excess amount. The excess amount is disallowed, easily leading to retroactive tax collection and late payment penalties.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_lien_quan_nha_cung_cap_rui_ro\"><\/span><b>Supplier-related costs and risks<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The problem stems from weak documentation and unreliable sources of funding. The expenses were... <\/span><b>in-depth examination<\/b><span style=\"font-weight: 400;\">They are easily disqualified if they cannot prove the entire transaction chain.<\/span><\/p>\n<figure id=\"attachment_999979698\" aria-describedby=\"caption-attachment-999979698\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999979698 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-2.jpg\" alt=\"Expenses deductible when calculating corporate income tax 2\" width=\"600\" height=\"315\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-2.jpg 600w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-2-300x158.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-2-18x9.jpg 18w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-999979698\" class=\"wp-caption-text\">There are many expenses that are &quot;thought&quot; to be deductible but are most often disallowed when calculating corporate income tax.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Diem_moi_ve_chi_phi_duoc_tru_khi_tinh_thue_TNDN_cap_nhat_nam_2025%E2%80%932026\"><\/span><b>New regulations on deductible expenses for corporate income tax purposes, updated for 2025-2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a summary of notable new points regarding reasonable expenses when calculating corporate income tax for the period 2025\u20132026, explained according to accounting and tax practice logic, based on the Corporate Income Tax Law 2025 (effective from October 1, 2025, Article 9 \u2013 according to the Legal Library):<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_lap_lai_khung_dieu_kien_chi_phi_duoc_tru_khi_tinh_thue_TNDN_Dieu_9_%E2%80%93_Luat_Thue_TNDN_2025\"><\/span><b>Re-establishing the framework for deductible expenses when calculating corporate income tax (Article 9 \u2013 Corporate Income Tax Law 2025)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The law standardizes the principle: Deductible expenses = expenses serving production and business activities + sufficient legal documentation + not included in the exclusion list. This reduces the previously &quot;open&quot; interpretation and tightens the requirement for proof.<\/span><\/p>\n<p><b>Actual impact:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It&#039;s not just about &quot;real spending,&quot; but it must also:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Compatible with <\/span><b>revenue-generating activities<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Proven <\/span><b>the economic nature of the transaction<\/b><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business <\/span><b>We need to manage records from the beginning.<\/b><span style=\"font-weight: 400;\">It cannot be &quot;patched&quot; during the final settlement.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Lam_ro_nhom_chi_phi_nghien_cuu_khoa_hoc_%E2%80%93_doi_moi_sang_tao_%E2%80%93_chuyen_doi_so\"><\/span><b>Clarifying the cost group for scientific research \u2013 innovation \u2013 digital transformation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The law specifies the expenditures for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Research &amp; Development (R&amp;D)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Innovation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digital transformation (infrastructure, software, technology solutions)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Key conditions for deduction:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Serving directly the production and business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Have:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Project\/Plan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Contract \u2013 Acceptance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The result or output<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Meaning: To open up clearer &quot;legal avenues&quot; for expenses that were previously suspected of being &quot;future expenses&quot; or &quot;non-revenue generating expenses&quot;.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ghi_nhan_chi_phi_lien_quan_giam_phat_thai_%E2%80%93_net_zero_%E2%80%93_ESG\"><\/span><b>Record the costs associated with net zero emissions reduction (ESG).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Notable new features:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For the first time, the law clearly addresses the costs of reducing greenhouse gas emissions and protecting the environment, aiming for net zero emissions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Condition: related to the business operations of the enterprise.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Examples of things that can be subtracted:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invest in improving processes to reduce emissions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Costs of measuring and reporting emissions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Environmental consulting and technology solution costs<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Important note: Simply &quot;because it&#039;s ESG&quot; doesn&#039;t automatically qualify for deductions. A reasonable, direct or indirect connection to the business must be demonstrated.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xu_ly_va_phong_tranh_cac_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><strong>How to handle and prevent deductible expenses when calculating corporate income tax.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is <\/span><b>How to handle and prevent disallowed expenses when settling corporate income tax.<\/b><span style=\"font-weight: 400;\">, presented according to <\/span><b>Practical thinking for CFOs\/Chief Accountants<\/b><span style=\"font-weight: 400;\">, not theoretical in nature.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_xu_ly_chi_phi_co_nguy_co_bi_loai_khi_quyet_toan_thue_TNDN\"><\/span><b>How to handle expenses that are at risk of being disallowed when settling corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">When reviewing expenses before the tax year, the first thing a business needs to do is not rush to decide &quot;to discard or keep,&quot; but rather... <\/span><b>Classify costs according to the likelihood of completing the documentation.<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Group A \u2013 Documents can be supplemented<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of acceptance and handover<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of decisions and regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lack of proper payment documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Outdated but with justifiable adjustments.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Group B \u2013 Must be eliminated<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exceeding the expense limit (benefits, clothing, etc.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on the loan corresponding to the unpaid principal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash payments exceeding 20 million cannot be modified.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice from the supplier is risky and lacks proof of the transaction.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After categorization, businesses need to review each expense based on three core pillars: contracts, acceptance and handover, and payment. Each expense needs to be checked comprehensively:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract: content \u2013 scope \u2013 timing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceptance\/Handover: Confirmation of Completion<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment: by the correct method and on time.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If even one pillar collapses, the reasonable cost can be disqualified.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regarding the handling of the declaration, it should be noted that non-deductible expenses do not necessarily mean they must be written off from the accounting records.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-deductible expenses are still accounted for normally.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When settling accounts:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Add up the amounts at item B4 \u2013 Non-deductible expenses (03\/TNDN)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Prepare a detailed internal explanation table: Reason for exclusion \u2013 Legal basis \u2013 Impact on tax amount<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Taking proactive steps to correct mistakes helps reduce the risk of being accused of wrongdoing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phong_tranh_chi_phi_bi_loai_tu_goc_kiem_soat_ngay_khi_phat_sinh\"><\/span><b>Preventing costs from being eliminated at the source: control them as soon as they arise.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To minimize deductible expenses when calculating corporate income tax, businesses need to shift their mindset from &quot;end-of-period review&quot; to <\/span><b>Control costs right from the moment they arise.<\/b><span style=\"font-weight: 400;\">An effective expenditure approval process is typically designed in three layers.\u00a0<\/span><\/p>\n<p><b>Grade 1 \u2013 Request for payment<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Clearly state the purpose, cost categories, and beneficiaries.<\/span><\/p>\n<p><b>Class 2 \u2013 Documents<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bill<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceptance\/Handover<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Relevant regulations<\/span><\/li>\n<\/ul>\n<p><b>Level 3 \u2013 Payment Reconciliation<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment method<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the limits and cost ceilings.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When an expense doesn&#039;t meet these three criteria, stopping the payment early on can help avoid future risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In addition to processes, businesses need to establish &quot;warning principles&quot; for each cost category.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Benefits: Warning when approaching one month&#039;s average salary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clothing \u2192 Warning: Exceeds 5 million VND\/person\/year<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Invoices exceeding 20 million VND must be paid via cashless method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individual hire \u2192 mandatory tax filing<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Another common weakness lies in record-keeping. When invoices, contracts, and acceptance documents are stored haphazardly in multiple locations, it becomes difficult for businesses to demonstrate the continuity of transactions. Instead, storing them in &quot;transaction files,&quot; meaning each expense corresponds to a complete set of records, significantly enhances the ability to defend expenses during audits. This approach not only saves retrieval time but also clearly demonstrates the economic nature of the transaction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_cua_cong_nghe_trong_viec_kiem_soat_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>The role of technology in controlling deductible costs when calculating corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In fact, <\/span><b>Expenses disallowed during corporate income tax settlement rarely stem from a &quot;lack of understanding of the law.&quot;<\/b><span style=\"font-weight: 400;\">, which comes from:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The file was incomplete at the time of issue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Incorrect payment method was made, but the error was discovered too late.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No control over cost ceilings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The relationship between costs and revenue-generating activities could not be demonstrated.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These are the points <\/span><b>Excel and manual checks are very easy to miss.<\/b><span style=\"font-weight: 400;\">This is especially true when the business has large costs, multiple departments, and numerous suppliers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi doesn&#039;t replace accountants or tax preparers, but rather acts as a substitute. <\/span><b>intermediate control layer<\/b><span style=\"font-weight: 400;\">, help businesses <\/span><b>Prevent the risk of expenses not being deductible from the moment they are incurred.<\/b><span style=\"font-weight: 400;\">, instead of &quot;firefighting&quot; at the end of the term.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"1_Chuan_hoa_quy_trinh_duyet_chi_%E2%80%93_chan_rui_ro_ngay_tu_khau_de_nghi_chi\"><\/span><strong>1. Standardize the expenditure approval process \u2013 prevent risks right from the expenditure request stage.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">One of the reasons why expenses are disqualified is <\/span><b>The expenditure request does not specify the purpose and nature of the expense.<\/b><span style=\"font-weight: 400;\">This leads to incomplete documentation during the settlement process.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi helps businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize the expenditure request form for each individual <\/span><b>tax expense group<\/b><span style=\"font-weight: 400;\"> (human resources, services, outsourcing, benefits, marketing, etc.)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Required declaration:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Purpose of expenditure<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Beneficiaries<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Department\/Project involved<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Link the expenditure to <\/span><b>specific business activities<\/b><span style=\"font-weight: 400;\">, creating a trace to prove that the service costs generated revenue.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This helps reduce costs. <\/span><b>Having a solid &quot;tax logic foundation&quot; right from the start.<\/b><span style=\"font-weight: 400;\">Instead of having to provide explanations only at the time of final settlement.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"2_Gom_hoa_don_%E2%80%93_chung_tu_theo_tung_%E2%80%9Cbo_ho_so_giao_dich%E2%80%9D\"><\/span><strong>2. Group invoices and supporting documents into separate &quot;transaction files&quot;.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">A very common risk during tax audits is: There are invoices \u2013 but not enough contracts, acceptance certificates, or related decisions can be found.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi helps transition from discrete storage to <\/span><b>Stored as part of a transaction record.<\/b><span style=\"font-weight: 400;\">, in which each expenditure is fully accounted for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoice (XML + PDF)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minutes of acceptance \/ handover<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal decisions and regulations (if any)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment documents<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0When settling accounts, accountants don&#039;t have to &quot;request documents,&quot; but can... <\/span><b>Issue the complete set of expense documents.<\/b><span style=\"font-weight: 400;\"> in just a few minutes.<\/span><\/p>\n<figure id=\"attachment_999979675\" aria-describedby=\"caption-attachment-999979675\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979675 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4.png\" alt=\"Expenses deductible when calculating corporate income tax 3\" width=\"1024\" height=\"696\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4-300x204.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4-768x522.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/hoa-don-rui-ro-la-gi-4-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979675\" class=\"wp-caption-text\">Bizzi bot automatically collects invoices and puts them into a platform for processing.<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"3_Nhac_thieu_ho_so_va_canh_bao_rui_ro_truoc_khi_hach_toan_%E2%80%93_thanh_toan\"><\/span><strong>3. Point out missing documents and warn of risks before accounting and payment.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Instead of discovering ineligible charges after the final settlement, Bizzi offers the following support:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warning when:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Lack of acceptance\/handover<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Lack of contracts<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Lack of decisions and regulations for specific expenditures.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Block or alert <\/span><b>incorrect payment method<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The bill was over 20 million VND but paid in cash.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Incorrect payment made on the invoice.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0This is a key point that helps significantly reduce the group of reasonable expenses that are supposed to be deductible when calculating corporate income tax, but are most often disallowed in practice.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"4_Kiem_soat_tran_chi_phi_va_chi_phi_nhay_cam_theo_logic_thue\"><\/span><strong>4. Control cost ceilings and sensitive expenses according to tax logic.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Expense categories with caps or those that are easily scrutinized (benefits, attire, entertainment, interest payments, etc.) can easily exceed limits if not closely monitored.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attach <\/span><b>warning threshold<\/b><span style=\"font-weight: 400;\"> by cost group<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track expenses by <\/span><b>real time<\/b><span style=\"font-weight: 400;\">, not waiting until the end of the year to discover exceeding the ceiling.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses should proactively make adjustments within the year to avoid having expenses disallowed and taxes levied later.<\/span><\/p>\n<figure id=\"attachment_999979701\" aria-describedby=\"caption-attachment-999979701\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999979701 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-4.png\" alt=\"Expenses deductible when calculating corporate income tax 4\" width=\"1024\" height=\"880\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-4.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-4-300x258.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-4-768x660.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/01\/cac-chi-phi-duoc-tru-khi-tinh-thue-tndn-4-14x12.png 14w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999979701\" class=\"wp-caption-text\">Maintain tight cost control according to policy and budget with Bizzi.<\/figcaption><\/figure>\n<h4><span class=\"ez-toc-section\" id=\"5_Canh_bao_nha_cung_cap_rui_ro_%E2%80%93_giam_nguy_co_chi_phi_bi_%E2%80%9Csoi_nguon_goc%E2%80%9D\"><\/span><strong>5. Supplier risk warning \u2013 reducing the risk of costs being traced back to their source.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Even if the costs are real transactions, <\/span><b>invoices from risk suppliers<\/b><span style=\"font-weight: 400;\"> The expense may still be disallowed if the entire transaction chain cannot be proven.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi supports:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the supplier&#039;s tax identification number and operational status.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Warning:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The supplier has ceased operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">There are signs of invoice risk.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flag risks for accounting purposes. <\/span><b>Prioritize a more thorough review of the documents.<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Reduce the risk of costs being disallowed due to &quot;partner&quot; issues, which are difficult to address if detected late.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"6_Khong_thay_ke_toan_%E2%80%93_giup_ke_toan_khong_phai_%E2%80%9Cchua_chay_khi_quyet_toan%E2%80%9D\"><\/span><strong>6. Avoid changing accountants \u2013 this helps accountants avoid having to &quot;fix problems during the final accounting period&quot;.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>The most important point in Bizzi&#039;s approach is:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This does not replace accounting and tax practices.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Do not interfere with professional decisions.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">This helps accountants have enough data, records, and early warnings to make the right decisions.<\/li>\n<\/ul>\n<p>As a result, businesses:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Reduce end-of-period settlement pressure.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Reduce the risk of expense disallowances, retroactive collection, and penalties.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Improving long-term cost management capabilities goes beyond simply &quot;paying taxes.&quot;<\/li>\n<\/ul>\n<p>Controlling deductible expenses for corporate income tax purposes is not an extra task at the end of the year, but rather a management capability that needs to be designed from the moment the expenses are incurred.<\/p>\n<p>Technologies like Bizzi act as a preventative control layer, helping businesses not only reduce taxes legally, but also build a transparent, robust financial system that is prepared for any audit or settlement.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tra_loi_cac_hoi_thuong_gap_ve_cac_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span><strong>Answering frequently asked questions about deductible expenses when calculating corporate income tax.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are answers to frequently asked questions about deductible expenses when calculating corporate income tax, highlighting reasonable expenses for corporate income tax purposes.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_tiep_khach_can_chung_tu_gi_de_duoc_tru\"><\/span><strong>What documentation is required for entertainment expenses to be deductible?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Entertainment expenses not only require valid meal receipts but also proof that the purpose served business operations. In practice, tax authorities often require additional supporting documents such as the decision to entertain guests, the content of the meeting, the guests being entertained, or the connection to a specific contract or project. If only meal receipts are provided without clarifying the reason for entertaining guests, these expenses are easily assessed as personal expenses and disallowed during tax settlement.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_thue_ngoai_co_bat_buoc_hop_dong_va_nghiem_thu_khong\"><\/span><strong>Are contracts and acceptance procedures mandatory for outsourcing costs?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In principle, outsourcing costs are almost the same. <\/span><b>A contract is required.<\/b><span style=\"font-weight: 400;\">Especially for consulting, marketing, IT, maintenance, and outsourcing services, in addition to contracts, acceptance reports or documents confirming service completion are important evidence to prove actual costs incurred.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In cases where only an invoice is available without a contract or acceptance certificate, tax authorities often suspect the authenticity of the transaction and the type of expense.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_tren_20_trieu_thanh_toan_tien_mat_co_duoc_tru_khong\"><\/span><strong>Can cash payments exceeding 20 million VND be deducted from the tax?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to regulations, invoices for the purchase of goods and services are valid. <\/span><b>From 20 million VND or more (including VAT)<\/b><span style=\"font-weight: 400;\"> Only non-cash payments are allowed to be included as deductible expenses.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If a business has paid cash for an invoice exceeding 20 million VND, even if the invoice is valid and the expense is for production and business purposes, this payment is still considered a loss. <\/span><b>Not deductible when calculating corporate income tax.<\/b><span style=\"font-weight: 400;\"> and taxable income must be adjusted upwards during tax settlement.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lai_vay_khi_chua_gop_du_von_dieu_le_bi_loai_phan_nao\"><\/span><strong>Interest on loans taken out before the full amount of registered capital is contributed is partially disallowed.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In cases where a business has not contributed the full registered capital, interest expenses will be disallowed for the amount corresponding to the remaining capital shortfall. In other words, interest is only deductible on the portion of capital already contributed. The interest incurred to cover the uncontributed capital will not be considered a deductible expense and is often subject to intense scrutiny during tax audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_chuyen_doi_so_va_chi_phi_net_zero_co_duoc_tru_tu_khi_nao\"><\/span><strong>When can digital transformation costs and net zero costs be deducted?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">From date <\/span><b>October 1, 2025<\/b><span style=\"font-weight: 400;\">When the Corporate Income Tax Law 2025 comes into effect, expenses for scientific research, innovation, digital transformation, as well as expenses related to reducing greenhouse gas emissions (net zero) will be included. <\/span><b>Please clarify the legal basis for considering the expense as deductible.<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, expenses deductible for corporate income tax purposes are only allowed if their connection to business operations can be proven, and if there is a plan, contract, acceptance, and appropriate output. This is not an &quot;automatic deduction,&quot; but rather a deduction that fully meets the conditions based on the economic nature of the expense.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><strong>Conclude<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Deductible expenses for corporate income tax purposes are not on a fixed list, but are determined by the conditions, documentation, and how the business manages expenses throughout the transaction lifecycle. The same expense may be deductible or completely disallowed, depending on whether the business can demonstrate its economic nature, its connection to production and business activities, and compliance with regulations regarding contracts, acceptance, and payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Entering the 2025-2026 period, when the Corporate Income Tax Law 2025 officially comes into effect, the mindset regarding cost management needs to change significantly. Tax authorities will not only check &quot;whether invoices exist,&quot; but will focus on evaluating whether expenses are reasonable, controllable, and managed according to proper procedures. Seemingly familiar expenses such as client entertainment, outsourcing, loan interest, welfare, or digital transformation can all become risks if records are fragmented, tracked manually, and lack interconnectedness.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, instead of handling costs in a &quot;firefighting&quot; manner during final settlement, businesses need to proactively control them. <\/span><b>from the moment the expense is incurred<\/b><span style=\"font-weight: 400;\">Standardizing the expenditure approval process, linking invoices to contracts \u2013 acceptance \u2013 payment, monitoring expense ceilings, and classifying deductible\/non-deductible expenses early will significantly reduce the risk of being disallowed during tax audits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In that context, technological solutions such as <\/span><b>Bizzi<\/b><span style=\"font-weight: 400;\"> Bizzi plays a crucial supporting role in management. Instead of just storing invoices, Bizzi helps businesses. <\/span><b>Standardizing cost processes<\/b><span style=\"font-weight: 400;\">This system consolidates all documents for each transaction, alerting to missing records, incorrect payment methods, and supplier risks from the outset. As a result, accountants and CFOs can systematically and transparently control costs and be more proactive in corporate income tax settlement.<\/span><\/p>\n<p><strong><em>For more specific advice on management solutions tailored to your business, register here: <a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\">https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/em><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Unlike expenses that are not deductible when calculating corporate income tax, the more standardized businesses become in terms of deductible expenses when calculating corporate income tax...<\/p>","protected":false},"author":56,"featured_media":999979702,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999979696","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999979696"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979696\/revisions"}],"predecessor-version":[{"id":999979703,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999979696\/revisions\/999979703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999979702"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999979696"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999979696"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999979696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}