Official Letter No. 3204/CTBDU-TTHT dated 11/03/2025 of the Tax Department of Binh Duong Province on business trip expenses

In cases where the company sends an employee on a business trip to serve production and business activities and the employee incurs business trip expenses, if the business trip expenses are accompanied by valid invoices and documents in accordance with Article 4 of Circular No. 96/2015/TT-BTC and meet the conditions specified in Clause 10, Article 1 of Circular No. 26/2015/TT-BTC, the company is allowed to declare VAT deduction and include the expenses as deductible when determining taxable income for Corporate Income Tax (CIT).

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