According to official No. 13533/CTHDU-TTHT dated 8 September 2023, in case, the Company signs a contract with an individual who without business registration to provide freelance to work, the income of the individual will receive subject to personal income tax from salaries and wages. The company is responsible for deducting personal income tax at the tax rate of 10% before paying to individuals, regardless of whether the individual represents a group of freelances.

The above expenses will be in deductible expenses when calculating corporate income tax, they must meet the conditions prescribed in Article 4 of Circular No. 96/2015/TT-BTC and have the following specific documents:

• Contract of freelance;
• Liquidation statement;
• Citizen identification card;
• Minutes of acceptance of output or minutes confirming completed work;
• Timesheets;
• List of purchases of purchased goods and services according to form 01/TNDN;
• Proof of payment;
• Personal income tax deduction documents.

Please see attached letter for details: Cong van 13533 ve viec khau tru thue TNCN hop dong khoan viec