Official Letter No. 5142/CCTKV. XVI-QLDN2 dated 5/5/2025 promulgated by the XVI Tax Sub-Department on tax policies for work-trip allowances as follows

In case the company has fixed fixed expenses for employees to serve the Company's production and business activities, as specified in the Company's internal policies, then:

+ Regarding PIT: the presumptive level of spending per diem allowance in cash for employees who actually go on business trips is appropriate as prescribed at Point dd.4, Clause 2, Article 2 of Circular 111/2013/TT-BTC is not included in the employee's taxable income.

+ Regarding CIT: presumptive expenses for work-trip allowances, if they meet the conditions in Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance guiding CIT amending and supplementing Article 6 of Circular No. 78/2014/TT-BTC (as amended and supplemented in Clause 2, Article 6 of Circular No. 78/2014/TT-BTC and Article 1 of Circular No. 151/2014/TT-BTC), shall be included in deductible expenses when calculating CIT.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn