{"id":999976394,"date":"2025-07-02T11:36:10","date_gmt":"2025-07-02T04:36:10","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999976394"},"modified":"2026-08-07T09:39:13","modified_gmt":"2026-08-07T02:39:13","slug":"internal-expenditure-regulations-template-according-to-circular-992","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/","title":{"rendered":"Download the sample internal expenditure regulations for businesses according to Circular 99."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Before proceeding with editing instructions, businesses need to download the correct template and clearly understand the scope of application of this document.<\/span><\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Tai_mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99_file_Word\" >Download the sample internal expenditure regulations according to Circular 99 (Word file).<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Bo_tai_lieu_nen_tai\" >The documents should be downloaded.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Noi_dung_chinh_trong_mau\" >Main content in the template<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99_dung_de_lam_gi\" >What is the purpose of the internal expenditure regulations template according to Circular 99?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Mau_quy_che_chi_tieu_noi_bo_nen_gom_nhung_noi_dung_nao\" >What content should a sample internal expenditure regulations document include?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Cach_chinh_dinh_muc_trong_mau_quy_che_chi_tieu_noi_bo\" >How to adjust spending limits in the internal expenditure regulations template<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Thanh_toan_theo_thuc_te_hay_khoan_chi\" >Payment based on actual costs or a lump-sum payment?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Cach_thiet_lap_ma_tran_phe_duyet_trong_mau_quy_che_chi_tieu\" >How to set up an approval matrix in a spending regulations template<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Cac_dieu_khoan_ve_chung_tu_hoa_don_va_thanh_toan_can_co_trong_mau\" >The form should include clauses regarding documents, invoices, and payments.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Ho_so_chung_tu_thuong_gap\" >Common types of documents and records<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Dieu_kien_doi_voi_hoa_don\" >Conditions for invoices<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Checklist_ra_soat_truoc_khi_ban_hanh_quy_che_chi_tieu_noi_bo\" >Checklist for review before issuing internal spending regulations.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Vi_sao_khong_nen_chi_quan_ly_quy_che_chi_tieu_bang_file_Word\" >Why shouldn&#039;t you manage spending regulations solely using a Word file?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Cach_so_hoa_quy_che_chi_tieu_noi_bo_bang_Bizzi_Expense\" >How to digitize internal spending regulations using Bizzi Expense<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Tu_quy_che_den_workflow_thuc_thi\" >From regulations to implementation workflows<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Nhung_noi_dung_co_the_cau_hinh\" >Configurable content<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#FAQ_ve_mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99\" >FAQ regarding the sample internal expenditure regulations according to Circular 99<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Co_the_tai_mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99_o_dau\" >Where can I download the sample internal expenditure regulations according to Circular 99?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Thong_tu_99_co_ban_hanh_mau_quy_che_chi_tieu_noi_bo_khong\" >Does Circular 99 provide a model for internal expenditure regulations?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Quy_che_chi_tieu_noi_bo_co_phai_nop_cho_co_quan_thue_khong\" >Do internal spending regulations need to be submitted to the tax authorities?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Mau_quy_che_chi_tieu_noi_bo_co_dung_duoc_cho_moi_doanh_nghiep_khong\" >Can a sample internal spending policy be used for all businesses?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Bao_lau_nen_cap_nhat_quy_che_chi_tieu_noi_bo_mot_lan\" >How often should internal spending regulations be updated?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Co_nen_so_hoa_quy_che_chi_tieu_noi_bo_khong\" >Should internal spending regulations be digitized?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/internal-expenditure-regulations-template-according-to-circular-992\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2><span class=\"ez-toc-section\" id=\"Tai_mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99_file_Word\"><\/span><b>Download the sample internal expenditure regulations according to Circular 99 (Word file).<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bo_tai_lieu_nen_tai\"><\/span><b>The documents should be downloaded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Document<\/b><\/td>\n<td><b>Format<\/b><\/td>\n<td><b>Intended use<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sample internal expenditure regulations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Word\/Docx<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Edited and issued internally.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Checklist for reviewing regulations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Excel\/Google Sheet<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Check for missing clauses, documents, and quotas.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Documentary Authorization (DOA) Matrix Template<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Excel<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Set approval limits by job title.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Noi_dung_chinh_trong_mau\"><\/span><b>Main content in the template<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A complete sample internal spending policy typically includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decision issued.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">General regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Principles of spending.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Spending limits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documentation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advance payment and reimbursement procedures.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approval authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment terms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inspect, monitor, and handle violations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After downloading the file, the next crucial step is to understand the practical role of internal spending regulations in corporate governance.<\/span><\/p>\n<p><b><i>Download for free at <\/i><\/b><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/quy-che-chi-tieu-chi-bo.docx\"><b><i>This<\/i><\/b><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99_dung_de_lam_gi\"><\/span><b>What is the purpose of the internal expenditure regulations template according to Circular 99?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Establishing internal spending regulations offers many benefits:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Standardize spending principles across departments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limit overspending.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase transparency in approval and payment processes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assisting with explanations to auditors and tax authorities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce controversy over approval authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain good control over sensitive expenses such as entertainment, travel expenses, marketing, benefits, and purchases.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Expenditures are typically managed through regulations, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receiving guests.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Marketing and events.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchasing property.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stationery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee benefits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advance payments and reimbursements.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once the purpose of this document is understood, businesses need to review the template&#039;s structure to determine which content should remain unchanged and which parts need to be customized.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mau_quy_che_chi_tieu_noi_bo_nen_gom_nhung_noi_dung_nao\"><\/span><b>What content should a sample internal expenditure regulations document include?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">An effective internal spending policy should cover the entire lifecycle of an expenditure, from proposal, approval, implementation, payment to documentation.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Part of the sample<\/b><\/td>\n<td><b>Content required<\/b><\/td>\n<td><b>Notes on editing<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decision to issue<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Legal basis and validity<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Verify that the signatory has the proper authority.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">General regulations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Purpose, scope, and target audience<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Avoid writing in overly general terms.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Principles of spending<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Within budget, for the right purpose, with sufficient documentation.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Related to cost control<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Expenditure group<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Business expenses, entertainment, shopping, benefits.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Clearly categorize each group.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Expenditure limits<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Limits for each category<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjust according to reality<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Document<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Invoices, contracts, payment requests<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The regulations clearly specify the required documents.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Advance payments, reimbursements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Refund terms and conditions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Avoid accumulating outstanding debts.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Approval authority<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Approver and approval limits<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Construct the DOA matrix.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Pay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Payment method and timing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Synchronize with the financial process.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Handling violations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Responsibilities and sanctions<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There are mechanisms for testing and tracing.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Within this entire structure, the expenditure setting component has the greatest impact on the company&#039;s budget.<\/span><\/p>\n<p><em><strong>See more documents on: Internal expenditure control according to Circular 99\/2025\/TT-BTC at <a href=\"https:\/\/bizzi.vn\/tai-lieu\/kiem-soat-chi-tieu-noi-bo-theo-thong-tu-99-2025-tt-btc\/\">This<\/a><\/strong><\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_chinh_dinh_muc_trong_mau_quy_che_chi_tieu_noi_bo\"><\/span><b>How to adjust spending limits in the internal expenditure regulations template<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses should establish standards based on:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Personnel hierarchy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Project.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Geographic area.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Type of expenditure.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Expenses that typically require spending limits include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accommodation costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Travel expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Receiving guests.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stationery.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Small shopping.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee benefits.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thanh_toan_theo_thuc_te_hay_khoan_chi\"><\/span><b>Payment based on actual costs or a lump-sum payment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Payment based on actual costs.<\/b><\/td>\n<td><b>Contractual expenses<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Suitable for<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Expenses require clear documentation.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Recurring expenses<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Advantage<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tight control<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reduce bureaucracy<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Disadvantages<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Time-consuming to check.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Abuse may occur.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Terms and conditions to be recorded<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Required documents<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Terms and exceptions apply.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Businesses should also clearly define exceptions such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exceeding the target but approved by the CFO.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Off-budget expenditure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emergency expenditure for business operations.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">After determining the spending limits, the next step is to clearly define who has the authority to approve those expenditures.<\/span><\/p>\n<figure id=\"attachment_999981857\" aria-describedby=\"caption-attachment-999981857\" style=\"width: 750px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999981857 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/mau-quy-che-chi-tieu-noi-bo-theo-thong-tu-99-1.webp\" alt=\"How to adjust spending limits in the internal expenditure regulations template\" width=\"750\" height=\"520\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/mau-quy-che-chi-tieu-noi-bo-theo-thong-tu-99-1.webp 750w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/mau-quy-che-chi-tieu-noi-bo-theo-thong-tu-99-1-300x208.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/mau-quy-che-chi-tieu-noi-bo-theo-thong-tu-99-1-18x12.webp 18w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><figcaption id=\"caption-attachment-999981857\" class=\"wp-caption-text\">To adjust the spending limits in the internal expenditure regulations, you need to review the actual finances, compare them with legal regulations, organize a collective consultation, and issue a Decision to amend and supplement the regulations.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cach_thiet_lap_ma_tran_phe_duyet_trong_mau_quy_che_chi_tieu\"><\/span><b>How to set up an approval matrix in a spending regulations template<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A DOA matrix should define:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who is asked to pay?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who approved it?.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approved limit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exceptions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For example:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Value of expenditure<\/b><\/td>\n<td><b>Level 1 Review<\/b><\/td>\n<td><b>Level 2 Review<\/b><\/td>\n<td><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Under 5 million<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Head of Department<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No need<\/span><\/td>\n<td><span style=\"font-weight: 400;\">In the budget<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5 \u2013 50 million<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Head of Department<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chief Accountant<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sufficient documentation<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Over 50 million<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CFO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CEO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">There is an explanation.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Outside of budget<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CFO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">CEO<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Exception approval<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_dieu_khoan_ve_chung_tu_hoa_don_va_thanh_toan_can_co_trong_mau\"><\/span><b>The form should include clauses regarding documents, invoices, and payments.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The internal expenditure regulations template should clearly specify the necessary documentation for each type of expense to reduce tax risks and support auditing.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_thuong_gap\"><\/span><b>Common types of documents and records<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Payment requested.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase Order (PO).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acceptance report.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Statement of contents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flight tickets or business bookings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Budget approval documents.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Dieu_kien_doi_voi_hoa_don\"><\/span><b>Conditions for invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The invoice required for payment includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correct tax identification number.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Correct business name.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It happened at the right time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The transaction details are correct.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not in a state of being canceled or replaced without processing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition, businesses should clearly define how <a href=\"https:\/\/bizzi.vn\/chi-phi-xu-ly-hoa-don-la-gi\/\">invoice processing costs<\/a> in situations such as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lost the receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The invoice contains incorrect information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Expenses without invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The employee paid for the item themselves and then requested reimbursement.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once the key terms have been finalized, the business needs to review the entire document before officially issuing it.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_ra_soat_truoc_khi_ban_hanh_quy_che_chi_tieu_noi_bo\"><\/span><b>Checklist for review before issuing internal spending regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Before signing and issuing the document, businesses should check the following contents:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 The scope of application has been clearly defined.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 Expense items have been categorized into groups.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 A budget has been established for each expenditure item.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 The required set of documents has been stipulated.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 The approval matrix has been established.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 The procedures for advance payments and reimbursements have been established.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 A mechanism for handling exceeding the quota is already in place.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Instructions are provided. <a href=\"https:\/\/bizzi.vn\/bizzi-phan-mem-xu-ly-hoa-don-dau-vao-tu-dong-trong-3-not-nhac\/\">input invoice processing<\/a> Incorrect or missing invoice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 The responsible storage unit has been identified.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2713 A mechanism for periodic review and updating has been established.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This checklist helps reduce omissions during the implementation process. However, a common problem is that many businesses have regulations, but enforcement remains manual.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_khong_nen_chi_quan_ly_quy_che_chi_tieu_bang_file_Word\"><\/span><b>Why shouldn&#039;t you manage spending regulations solely using a Word file?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Word files are a useful tool for issuing regulations, but they cannot guarantee that the regulations will be properly enforced in practice.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Common limitations include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No warnings about exceeding the limit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do not check the remaining budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a lack of proper oversight of the approvers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document reconciliation is not automatic.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The processing history was not fully tracked.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no real-time dashboard for the CFO.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That&#039;s why many businesses are shifting from document-based management to systems-based management.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_so_hoa_quy_che_chi_tieu_noi_bo_bang_Bizzi_Expense\"><\/span><b>How to digitize internal spending regulations using Bizzi Expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bizzi Expense helps businesses convert regulations from their policy files into automated operating rules within their systems.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tu_quy_che_den_workflow_thuc_thi\"><\/span><b>From regulations to implementation workflows<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Policy file \u2192 Policy configuration \u2192 Create expenditure proposal \u2192 Budget review \u2192 Approve correct DOA \u2192 Invoice review \u2192 Payment \u2192 Archive &amp; Audit Trail<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_noi_dung_co_the_cau_hinh\"><\/span><b>Configurable content<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Set up spending policies<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Categorize the expenses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Set limits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable by department or project.<\/span><\/li>\n<\/ul>\n<p><b>Budgeting<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According to the cost center.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">By department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According to the project.<\/span><\/li>\n<\/ul>\n<p><b>Set up the approval matrix.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically route users to the browser.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exception control.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track the approval status.<\/span><\/li>\n<\/ul>\n<p><b>Check the documents and invoices.<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect and <a href=\"https:\/\/bizzi.vn\/tra-cuu-hoa-don-dien-tu-dau-vao-hang-loat\/\">Look up electronic input invoices<\/a>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check for validity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assist in processing incoming invoices.<\/span><\/li>\n<\/ul>\n<p><b>Admin Dashboard<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitor the budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Control overspending.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Track your approval history.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support for auditing and data tracing.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Instead of keeping the regulations in an internal folder, businesses can turn the terms and conditions into daily operating rules.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ_ve_mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99\"><\/span><b>FAQ regarding the sample internal expenditure regulations according to Circular 99<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">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. <a href=\"https:\/\/bizzi.vn\/5-buoc-de-tu-dong-hoa-quy-trinh-phe-duyet-chi-phi\/\">expense approval process<\/a>, increasing financial transparency and protecting legitimate expenses.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below are frequently asked questions (FAQs) to help you understand how to set it up:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_the_tai_mau_quy_che_chi_tieu_noi_bo_theo_Thong_tu_99_o_dau\"><\/span><b>Where can I download the sample internal expenditure regulations according to Circular 99?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tu_99_co_ban_hanh_mau_quy_che_chi_tieu_noi_bo_khong\"><\/span><b>Does Circular 99 provide a model for internal expenditure regulations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_che_chi_tieu_noi_bo_co_phai_nop_cho_co_quan_thue_khong\"><\/span><b>Do internal spending regulations need to be submitted to the tax authorities?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_quy_che_chi_tieu_noi_bo_co_dung_duoc_cho_moi_doanh_nghiep_khong\"><\/span><b>Can a sample internal spending policy be used for all businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. Each business needs to tailor its standards, cost categories, budget, and approval processes to its size and operating model.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_lau_nen_cap_nhat_quy_che_chi_tieu_noi_bo_mot_lan\"><\/span><b>How often should internal spending regulations be updated?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_nen_so_hoa_quy_che_chi_tieu_noi_bo_khong\"><\/span><b>Should internal spending regulations be digitized?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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.<\/span><\/p>\n<p><b>Sign up for a Bizzi demo today to experience our automation and operational efficiency solutions for your business.<\/b><i>:\u00a0<\/i><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><i>https:\/\/bizzi.vn\/dat-lich-demo\/<\/i><\/a><b>\u00a0<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Download the sample internal expenditure regulations according to Circular 99 to help businesses quickly build a framework for managing expenditures and defining...<\/p>","protected":false},"author":56,"featured_media":999981858,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[84,372],"tags":[],"class_list":["post-999976394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thiet-lap","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976394","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999976394"}],"version-history":[{"count":10,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976394\/revisions"}],"predecessor-version":[{"id":999981862,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999976394\/revisions\/999981862"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981858"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999976394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999976394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999976394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}