Question:
Our company purchases airline tickets for employees on business trips. We buy the tickets online through the Vietnam Airlines website and make the payment using personal credit cards. We would like to know if electronic tickets from Vietnam Airlines or other airlines (which only include the name of the traveling employee and do not include the company’s name, address, or tax identification number) along with the employee’s boarding pass when participating in the flight are considered valid and legitimate documents?
Answer:
In accordance with Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015, issued by the Ministry of Finance, providing guidance on corporate income tax (CIT) (effective from August 6, 2015, and applicable to CIT calculation from 2015 onwards), amending and supplementing Article 6 of Circular No. 78/2014/TT-BTC (amended and supplemented in Section 2 of Article 6 of Circular No. 119/2014/TT-BTC and Article 1 of Circular No. 151/2014/TT-BTC):
=> In the case where the company sends employees on business trips (both domestic and international) and purchases airline tickets online through the Vietnam Airlines website, making payments with personal credit cards, if they meet the conditions specified in Section 2.9 of Article 6 of Circular No. 78/2014/TT-BTC (amended and supplemented by Article 4 of Circular No. 96/2015/TT-BTC), these expenses can be considered as deductible when determining corporate income tax (CIT)
