Uni 09-07-2014 - Guidance on VAT-CIT for air ticket

According to official letter No.2272/TCT-KK:

• In case, an enterprise buys air tickets through electronic commercial website for employees’ business trips, it must keep electronic air tickets, boarding passes with their names, payment vouchers with the enterprises’ name as evidences to recognize deductible expenses.
• In case, employees are assigned to buy air tickets payments by ATM card of Credit card and then, they ask the enterprise to refund the payments, VAT amounts of invoices of air tickets will not be declared to deduct and the expenses of those invoices will not be included in deductible expenses.