blue-check Regarding expenditure on business trip allowances

Official letter No. 17322/CTHN-TTHT dated May 20th, 2021 of the Department of Taxation of Ha Noi city regarding expenditure on business trip allowances
Posted: 1/6/2021 9:58:50 AM | Latest updated: 3/6/2021 2:32:01 PM (GMT+7) | LuatVietnam: 5218 | Vietlaw: 512

According to Clause 2.9 Article 4 of Circular No. 96/2015/TT-BTCstatus2 , it is allowable to account “fixed business trip allowances” according to finance regulations or internal regulations of each enterprise.

Accordingly, in case an enterprise fixes business trip allowances for its employees according to the rates regulated at its finance regulations or internal regulations, the business trip allowances shall be accounted.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 512
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Reasonable expenses