Uni 17-09-2014 - Guidance on CIT for business trips

According to official letter No.3819/TCT-CS:

In case, enterprises assign employees to go on oversea business trip, if there are expenses arising over 20 million VND, the payment by their credit card is qualified as non-cash payment and these expenses will be included in deductible expenses when determining taxable income if meeting the following conditions:

• Have the suitable invoices, documents provided by suppliers;
• Have the assigned Decision or documents;

Besides, enterprises need to build, issue financial regulations stipulate that the employees are allowed to pay the business trips by their credit card- card holders, and then enterprises will pay back to the employees.