Pecuniary Penalty, Wage Deductions – Right Or Wrong? || AS Auditing - Specifically: Vietnamese Law does not allow deduction of wages or fines for employees. For what the law does not allow that we agree on, it makes no sense and violates the law.

From an individual perspective, the 3 P salary form has the following advantages: The salary you get is your own strength. Completely remove emotional factors, emotional bias in co-worker relationships. Personal and corporate interests are connected. Self-worth is accurately assessed by the collective when nominating for leveling up or rewarding.

Borrowing and lending is common in businesses, depending on the purpose of using cash flow, the owner will decide the finance in the business. Today, we will not discuss about financial management in using loans and borrowing, but in this topic, we will only consider the tax risk of lending and borrowing.

Employees under the age of eighteen are considered minor employees. According to popular belief, minors are not allowed to participate in labor in society. Today, AS Auditing Company's five-minute knowledge-sharing channel would like to send you the content of Vietnam's legal regulations on underage labor. Parents, employees under the age of eighteen and those who employ employees under the age of eighteen should know these contents to avoid unfortunate legal mistakes.

Today we will learn about whether the December bonus is required to be paid to employees and understand properly about the December bonus. Currently, Vietnamese law does not regulate and recognize the concept of December bonus. December bonus is considered as the custom of salary between enterprises and employees. December bonus or fourteenth, fifteenth month salary is the amount of money that enterprises reward employees based on their financial ability and annual business and production results. Therefore, the December bonus is an optional payable.

Expenses with norms when calculating corporate income tax || AS Auditing - As you know: "Corporate income tax" is an important tax in the tax system of countries. Corporate income tax is not only important in terms of acting as a large revenue generator for the state budget, but also an effective tool for the state to regulate the macro economy.

Deferred corporate income tax - Deferred corporate income tax can be understood as the amount of corporate income tax incurred in this period but deferred to the following periods,