OFFICIAL LETTER NO. 2323/TCT-CS DATED 15 JUNE 2015 OF GDT IN GUIDANCE ON CIT FOR OVERTIME SALARY
According to official letter No. 2323/TCT-CS:
If enterprises must work overtime, Department Taxation will coordinate with Department of Labor, Invalids and Social Affairs to consider the actual situation of enterprises. In case, due to the right reason, enterprises must increase overtime expenses and pay actually to employees and have full vouchers as regulations of CIT laws , which included in deductible expense when CIT is determined.
