OFFICIAL LETTER NO. 2469 / CT-TTHT DATE OF MAY 20, 2019 OF HAI DUONG PROVINCE TAX DEPARTMENT ON FIXED BUSINESS TRIP COST
Official Letter No. 2469 / CT-TTHT dated May 20, 2019 of Hai Duong Tax Department on contracting travel expenses:
In case the Company has a contract to cover travel expenses for employees who go on business trips and comply with the financial regulations or internal regulations of the unit, it shall be included in the deductible expenses when determining the corporate income tax. career. Laborers who receive contractual travel expenses when going on business trips within the unit's expenditure level are not included in the income subject to personal income tax
