According to Clause 2.9 Article 4 of Circular No. 96/2015/TT-BTC , 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.
|Published||Vietlaw's Newsletter No. 512|