General regulations on business travel expenses
These costs are specified in detail at Clause 2.9 Article 4 Circular 96 / 2015 / TT-BTC
Expenses for employees on business trips, including travel and accommodation costs, are deductible when determining taxable income if supported by invoices and documents and serving the company's business operations.
If a business provides a fixed allowance for travel, accommodation, and other expenses to its employees and complies with its financial regulations or internal rules, then this fixed allowance can be included as a deductible expense.
Domestic and international travel expenses
"In cases where a business sends employees on business trips (including domestic and international trips) and incurs expenses of 20 million VND or more, including airfare, and these expenses are paid using the individual's bank card, this qualifies as a non-cash payment method and is deductible if the following conditions are met:
There are appropriate invoices and documents. Delivered by the supplier of goods and services.
- Enterprise There is a decision or document authorizing the employee to go on a business trip.
Financial regulations or internal regulations The company allows employees to pay for business trip expenses and airfare using their personal bank cards, and these expenses are then reimbursed by the company to the employee.
In the case where the business has Buying airline tickets through e-commerce websites for workers. For business trips to support the production and business activities of an enterprise, the supporting documents for calculating deductible expenses are the electronic airline ticket, boarding pass, and non-cash payment documents from the enterprise with the individual participating in the trip. If the enterprise cannot retrieve the employee's boarding pass, the supporting documents for calculating deductible expenses are the electronic airline ticket, the decision or document assigning the employee to the business trip, and non-cash payment documents from the enterprise with the individual participating in the trip.
Note:
Invoices and supporting documents issued abroad must be translated into Vietnamese.
✓ For expenses incurred abroad, invoices and supporting documents for these expenses must comply with the regulations of the host country and must be translated into Vietnamese according to the guidelines in Circular 156/2013/TT-BTC. The taxpayer must sign and stamp the translation and is legally responsible for the accuracy of the translation.
✓ In cases where foreign-language documents exceed 20 A4 pages in total, taxpayers must submit a written explanation and request that only the content and clauses relevant to determining tax obligations be translated.
