Uni 01-06-2026 - Regarding CIT policy on business trip expenses

Official letter 2549/DAN-QLDN2 regarding CIT policy on business trip expenses as follows:

Based on the above regulations, if the Company pays lump sums (travel, accommodation, allowances) to employees traveling abroad in cash (foreign currency converted to Vietnamese Dong at the prescribed exchange rate) with a total lump sum exceeding VND 5,000,000 per payment, it does not meet the requirements for non-cash payment documentation for purchases of goods, services, and other payments of VND 5,000,000 or more per transaction. Therefore, these expenses of the Company are not deductible when determining taxable income for corporate income tax purposes, as stipulated in Article 9 of Government Decree No. 320/2025/ND-CP dated December 15, 2025.