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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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Green SM changes its brand from Xanh SM to Green SM. The Green Smart Mobility and Intelligent Transport Joint Stock Company (GSM) announced the brand change from Xanh SM to Green SM. The change aims to unify brand identity across the entire system and marks the company's three-year operation. In…
The Ministry of Finance emphasizes that if proper documentation is in place as required by law, wage payments made in cash to employees can be deductible when determining corporate income tax. The MOF’s electronic portal published the enterprise’s question: ‘To Uyên Construction Joint Stock Company currently pays wages and salaries in cash, with monthly income levels of 11–22 million VND per employee. The company asks the tax authority for guidance: 1) Can cash wage payments be treated as deductible expenses for corporate income tax? If yes or no, under which specific provisions? 2) From December 2025, the company pays wages three times per month in cash (10th: 4.9 million; 20th: 4.9 million; 31st: 11 million). All payments have full supporting documents (salary sheets, attendance records, payment vouchers). Are these deductible for corporate income tax? The Ministry of Finance replies: Under the law, wage payments that meet the conditions in Article 9, Paragraph 1, Points a, b, and c of Decree 320/2025/NĐ-CP and do not fall within the non-deductible provisions of Article 10, Paragraph 8, are deductible when calculating taxable income for corporate income tax for the period. For wage payments that individually exceed 5 million VND, starting from the effective date of Decree 320/2025, non-cash payment vouchers must be available to be deductible. The determination of non-cash payment vouchers follows Article 26 of Decree 181/2025/NĐ-CP (and related VAT implementation guidelines). The decree also reiterates the need for non-cash payment vouchers in cases where payments exceed 5 million VND per transaction. The non-deductible conditions include: payments to employees that have been booked as business expenses but are not actually paid or lack proper payment vouchers as required by law (per Decree 320/2025). The decree also notes the effective date: provisions on non-cash payments apply from the decree’s effective date for the 2025 tax year. The content references relevant labor law provisions on forms and frequency of wage payment (Articles 96–97 of the Labour Code) and related decrees detailing wage payment methods.
Premium gym chains are entering a “golden era” that is ending or already in decline, as rising operating costs collide with shifting consumer preferences toward more flexible, community-based ways to exercise. Long-term memberships are shrinking, margins are pressured by higher rents and facility expenses, and competition from smaller, more personalized…
