Downloading the internal expenditure regulations template according to Circular 99 helps businesses quickly build a framework for managing expenditures, budget limits, documentation, advances, reimbursements, and approval authority. However, the template file is only a starting point. To effectively control costs, the chief accountant, CFO, and management team need to adjust the content to the specific operations, organizational structure, and actual operating processes of the business.
Before proceeding with editing instructions, businesses need to download the correct template and clearly understand the scope of application of this document.
Download the sample internal expenditure regulations according to Circular 99 (Word file).
Users can download the internal expenditure regulations template according to Circular 99 as a Word file to edit according to their business model, budget, expenditure limits, and internal approval matrix.
The documents should be downloaded.
| Document | Format | Intended use |
| Sample internal expenditure regulations | Word/Docx | Edited and issued internally. |
| Checklist for reviewing regulations | Excel/Google Sheet | Check for missing clauses, documents, and quotas. |
| Documentary Authorization (DOA) Matrix Template | Excel | Set approval limits by job title. |
Main content in the template
A complete sample internal spending policy typically includes:
- Decision issued.
- General regulations.
- Principles of spending.
- List of expenses.
- Spending limits.
- Documentation.
- Advance payment and reimbursement procedures.
- Approval authority.
- Payment terms.
- Inspect, monitor, and handle violations.
Note: This template is for reference only. Businesses need to adjust the content to suit their operating model and current legal regulations before issuing it.
After downloading the file, the next crucial step is to understand the practical role of internal spending regulations in corporate governance.
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What is the purpose of the internal expenditure regulations template according to Circular 99?
A sample internal expenditure regulations document provides businesses with a framework to define spending principles, limits, documentation requirements, approval authority, and responsibilities for controlling expenses incurred during operations.
Many businesses often mistakenly believe that Circular 99/2025/TT-BTC directly issues a model for internal spending regulations. In reality, Circular 99 guides the accounting system for businesses and requirements related to governance, documentation, and internal control. Businesses need to proactively develop appropriate regulations based on the principles of financial governance and internal control.
Establishing internal spending regulations offers many benefits:
- Standardize spending principles across departments.
- Limit overspending.
- Increase transparency in approval and payment processes.
- Assisting with explanations to auditors and tax authorities.
- Reduce controversy over approval authority.
- Maintain good control over sensitive expenses such as entertainment, travel expenses, marketing, benefits, and purchases.
Expenditures are typically managed through regulations, including:
- Business expenses.
- Receiving guests.
- Marketing and events.
- Purchasing property.
- Stationery.
- Employee benefits.
- Advance payments and reimbursements.
Once the purpose of this document is understood, businesses need to review the template's structure to determine which content should remain unchanged and which parts need to be customized.
What content should a sample internal expenditure regulations document include?
An effective internal spending policy should cover the entire lifecycle of an expenditure, from proposal, approval, implementation, payment to documentation.
| Part of the sample | Content required | Notes on editing |
| Decision to issue | Legal basis and validity | Verify that the signatory has the proper authority. |
| General regulations | Purpose, scope, and target audience | Avoid writing in overly general terms. |
| Principles of spending | Within budget, for the right purpose, with sufficient documentation. | Related to cost control |
| Expenditure group | Business expenses, entertainment, shopping, benefits. | Clearly categorize each group. |
| Expenditure limits | Limits for each category | Adjust according to reality |
| Document | Invoices, contracts, payment requests | The regulations clearly specify the required documents. |
| Advance payments, reimbursements | Refund terms and conditions | Avoid accumulating outstanding debts. |
| Approval authority | Approver and approval limits | Construct the DOA matrix. |
| Pay | Payment method and timing | Synchronize with the financial process. |
| Handling violations | Responsibilities and sanctions | There are mechanisms for testing and tracing. |
Within this entire structure, the expenditure setting component has the greatest impact on the company's budget.
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How to adjust spending limits in the internal expenditure regulations template
The spending limits in internal regulations should be based on financial capacity, management objectives, and actual spending data, rather than simply copying models from other businesses.
Businesses should establish standards based on:
- Personnel hierarchy.
- Department.
- Project.
- Geographic area.
- Type of expenditure.
Expenses that typically require spending limits include:
- Business expenses.
- Accommodation costs.
- Travel expenses.
- Receiving guests.
- Stationery.
- Small shopping.
- Employee benefits.
Payment based on actual costs or a lump-sum payment?
| Criteria | Payment based on actual costs. | Contractual expenses |
| Suitable for | Expenses require clear documentation. | Recurring expenses |
| Advantage | Tight control | Reduce bureaucracy |
| Disadvantages | Time-consuming to check. | Abuse may occur. |
| Terms and conditions to be recorded | Required documents | Terms and exceptions apply. |
Businesses should also clearly define exceptions such as:
- Exceeding the target but approved by the CFO.
- Off-budget expenditure.
- Emergency expenditure for business operations.
After determining the spending limits, the next step is to clearly define who has the authority to approve those expenditures.
How to set up an approval matrix in a spending regulations template
The Delegation of Authority (DOA) matrix is a crucial component in ensuring that all expenditures are approved by the right people and with the appropriate authority.
A DOA matrix should define:
- Who is asked to pay?.
- Who approved it?.
- Approved limit.
- Exceptions.
For example:
| Value of expenditure | Level 1 Review | Level 2 Review | Note |
| Under 5 million | Head of Department | No need | In the budget |
| 5 – 50 million | Head of Department | Chief Accountant | Sufficient documentation |
| Over 50 million | CFO | CEO | There is an explanation. |
| Outside of budget | CFO | CEO | Exception approval |
The approval matrix helps control spending decisions, but for expenses to be accepted from an accounting and tax perspective, the supporting documents and invoices also need to be strictly regulated.
The form should include clauses regarding documents, invoices, and payments.
The internal expenditure regulations template should clearly specify the necessary documentation for each type of expense to reduce tax risks and support auditing.
Common types of documents and records
- Payment requested.
- Electronic invoices.
- Contract.
- Purchase Order (PO).
- Acceptance report.
- Statement of contents.
- Flight tickets or business bookings.
- Budget approval documents.
Conditions for invoices
The invoice required for payment includes:
- Correct tax identification number.
- Correct business name.
- It happened at the right time.
- The transaction details are correct.
- Not in a state of being canceled or replaced without processing.
In addition, businesses should clearly define how invoice processing costs in situations such as:
- Lost the receipt.
- The invoice contains incorrect information.
- Expenses without invoices.
- The employee paid for the item themselves and then requested reimbursement.
Once the key terms have been finalized, the business needs to review the entire document before officially issuing it.
Checklist for review before issuing internal spending regulations.
Before signing and issuing the document, businesses should check the following contents:
✓ The scope of application has been clearly defined.
✓ Expense items have been categorized into groups.
✓ A budget has been established for each expenditure item.
✓ The required set of documents has been stipulated.
✓ The approval matrix has been established.
✓ The procedures for advance payments and reimbursements have been established.
✓ A mechanism for handling exceeding the quota is already in place.
Instructions are provided. input invoice processing Incorrect or missing invoice.
✓ The responsible storage unit has been identified.
✓ A mechanism for periodic review and updating has been established.
This checklist helps reduce omissions during the implementation process. However, a common problem is that many businesses have regulations, but enforcement remains manual.
Why shouldn't you manage spending regulations solely using a Word file?
Word files are a useful tool for issuing regulations, but they cannot guarantee that the regulations will be properly enforced in practice.
Common limitations include:
- No warnings about exceeding the limit.
- Do not check the remaining budget.
- There is a lack of proper oversight of the approvers.
- Document reconciliation is not automatic.
- The processing history was not fully tracked.
- There is no real-time dashboard for the CFO.
As a result, businesses may have a very comprehensive set of regulations but still encounter situations such as overspending, lack of documentation, or approvals made by unauthorized individuals.
That's why many businesses are shifting from document-based management to systems-based management.
How to digitize internal spending regulations using Bizzi Expense
Bizzi Expense helps businesses convert regulations from their policy files into automated operating rules within their systems.
From regulations to implementation workflows
Policy file → Policy configuration → Create expenditure proposal → Budget review → Approve correct DOA → Invoice review → Payment → Archive & Audit Trail
Configurable content
Set up spending policies
- Categorize the expenses.
- Set limits.
- Applicable by department or project.
Budgeting
- According to the cost center.
- By department.
- According to the project.
Set up the approval matrix.
- Automatically route users to the browser.
- Exception control.
- Track the approval status.
Check the documents and invoices.
- Collect and Look up electronic input invoices.
- Check for validity.
- Assist in processing incoming invoices.
Admin Dashboard
- Monitor the budget.
- Control overspending.
- Track your approval history.
- Support for auditing and data tracing.
Instead of keeping the regulations in an internal folder, businesses can turn the terms and conditions into daily operating rules.
FAQ regarding the sample internal expenditure regulations according to Circular 99
Circular 99/2025/TT-BTC (effective from January 1, 2026) mandates that businesses must develop Internal Governance/Control Regulations instead of merely expenditure regulations. This document helps to standardize practices. expense approval process, increasing financial transparency and protecting legitimate expenses.
Below are frequently asked questions (FAQs) to help you understand how to set it up:
Where can I download the sample internal expenditure regulations according to Circular 99?
Businesses can download the template as a Word document to use as a reference framework. After downloading, they need to revise the standards, documentation procedures, and approval authority to suit their actual operations.
Does Circular 99 provide a model for internal expenditure regulations?
No. There is currently no basis to suggest that Circular 99/2025/TT-BTC directly issues a mandatory internal expenditure regulation template. Businesses need to develop their own regulations based on their internal governance and control requirements.
Do internal spending regulations need to be submitted to the tax authorities?
Typically, this is internal administrative documentation. However, businesses should retain it for use in audits, inspections, or to provide explanations when needed to demonstrate the reasonableness of expenditures.
Can a sample internal spending policy be used for all businesses?
No. Each business needs to tailor its standards, cost categories, budget, and approval processes to its size and operating model.
How often should internal spending regulations be updated?
A review should be conducted at least once a year or whenever there are major changes to the organization, budget, tax policy, accounting system, or operating procedures.
Should internal spending regulations be digitized?
Yes. Especially for businesses with numerous expenses, departments, or approval levels. Digitalization helps ensure regulations are enforced through workflows, limits, budgets, and audit trails, rather than existing solely as written documents.
Conclude
The internal expenditure regulations template under Circular 99 helps businesses shorten the time to build an expenditure control system, but the real value lies not in downloading the Word file, but in how businesses customize and implement those regulations. An effective regulation needs to combine appropriate spending limits, a clear approval matrix, strict documentation requirements, and a comprehensive control mechanism from expenditure request to payment.
For businesses that are expanding or handling a large number of monthly expenses, digitizing regulations using platforms like Bizzi Expense can help transform paper-based regulations into tangible, transparent, and more controllable operational processes.
Sign up for a Bizzi demo today to experience our automation and operational efficiency solutions for your business.: https://bizzi.vn/dat-lich-demo/
