General provisions on business trip expenses
This cost is specified at Clause 2.9 Article 4 Circular 96 / 2015 / TT-BTC
Expenses for workers on business trips, travel expenses and accommodation rents for workers on business trips, if there are adequate invoices and documents and for production and business activities of the company, Calculated into deductible expenses when determining taxable income.
In case the enterprise has a contract for travel, accommodation and allowances for employees and strictly complies with the financial regulations or internal regulations of the enterprise, it may be included in the deductible expenses for travel expenses. , accommodation, allowances.
Domestic and foreign working mission allowances
"In case the enterprise sends its employees on a business trip (including domestic and foreign ones), if any expenses of VND 5,000,000 or more are incurred, the cost of purchasing air tickets for which these expenses are Payment by personal bank card is eligible as a form of non-cash payment and charged to deductible expenses if fully meeting the following conditions:
- There are appropriate invoices and documents delivered by goods and service providers.
- Enterprise there is a decision or document to send the employee on a business trip.
- Financial regulations or internal regulations of the enterprise allows the employee to be allowed to pay for business trips, buy air tickets with a bank card owned by the individual who is the cardholder and these expenses are then reimbursed to the employee by the enterprise.
Where businesses have buy air tickets via e-commerce website for employees For business trips in service of the enterprise's production and business activities, vouchers serving as a basis for calculating deductible expenses are electronic air tickets, boarding passes and unused payment vouchers. cash of an enterprise with an individual participating in the transportation itinerary. In case the enterprise cannot recover the employee's boarding pass, the vouchers used to calculate the deductible expenses are e-flight tickets, decisions or documents on sending employees on business trips and documents. non-cash payment of businesses with individuals participating in the transportation journey ”
Note:
Documents and vouchers generated abroad must be translated into Vietnamese
✓ For expenses incurred abroad, the invoices and documents of these expenses must comply with the regulations of the host country and must be translated into Vietnamese under the guidance in Circular 156/2013 / TT -BTC. The taxpayer signs and seals on the translation and is responsible before law for the translation content.
✓ In case documents in a foreign language have the total length of more than 20 pages of A4 paper, the taxpayer will have a written explanation and request that only the contents and terms related to the determination of tax obligations need to be translated.
