Powered by: 
Official Letter No. 5142/CCTKV.XVI-QLDN2 regarding tax policy applicable to business travel expenses
In the case where the Company has internal regulations on providing a fixed amount as travel allowance for employees to serve business activities, the tax treatment is as follows:
Regarding Personal Income Tax (PIT): If the travel allowance paid to employees for business trips complies with the provisions of Point d.4, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC, then this amount shall not be included in the taxable income of the employee for PIT purposes.
Regarding Corporate Income Tax (CIT): If the travel allowance meets all conditions specified in Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 (which provides guidance on amendments and supplements to Article 6 of Circular No. 78/2014/TT-BTC, as amended and supplemented by Clause 2, Article 6 of Circular No. 119/2014/TT-BTC and Article 1 of Circular No. 151/2014/TT-BTC), then it shall be considered a deductible expense for CIT purposes.