Uni 26-09-2014 - Guidance on VAT, CIT for air ticket expense

According to official letter No. 3997/TCT-DNL:

An enterprise appoints employees to go on business and they themselves buy air ticket, pay by ATM card or credit card with their names, after that they require the enterprise to pay back, VAT amounts of the air tickets will be declared and included in deductible expenses if there are enough documents as follows:

1. Air tickets, boarding cards (in case of taking back the boarding cards)
2. The documents related to assigning employees to go on business with the enterprise’s confirmation
3. Regulations of enterprises allow employees to pay business trips by personal credit card (employees going on business are cardholders) and pay back to the enterprise
4. The employees’ non-cash payment vouchers for air tickets with route