Uni 17-04-2013 – Guidance on deductible expenses

According to the guidance given in the official letter 1510/CT-TTHT. If the company buys air tickets for its employees for foreign business trips to serve the business and production then legal invoices for air ticket expenses with name, address, tax code of the company on it will be the legitimate documents to be included these expenses into deductible costs. If the company buys air tickets through electronic commercial website for its employees for business trips then electronic air tickets and boarding pass, payment vouchers from the company to the airliners through banks will be the legitimate dicuments to be included these expenses into deductible costs when determining the corporate taxable income.