{"id":999982053,"date":"2026-08-14T10:22:46","date_gmt":"2026-08-14T03:22:46","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999982053"},"modified":"2026-08-14T10:22:46","modified_gmt":"2026-08-14T03:22:46","slug":"authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/","title":{"rendered":"Authorization for payment processing by staff: Journal entries, supporting documents, and tax conditions."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Businesses can authorize employees to pay for goods and services on behalf of the company, but the accounting method depends on whether the company has advanced the money or the employee pays first and is then reimbursed. To ensure legal validity, the settlement documents must include all invoices\/receipts, especially in cases where non-cash payments are required. This article will detail both the accounting and the latest tax conditions updated for 2026.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truoc_khi_hach_toan_can_xac_dinh_nhan_vien_dang_%E2%80%9Ctam_ung%E2%80%9D_hay_%E2%80%9Cthanh_toan_thay%E2%80%9D\"><\/span><b>Before accounting, it is necessary to determine whether the employee is receiving an &quot;advance payment&quot; or a &quot;payment on behalf of another employee&quot;.\u201c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999982054\" aria-describedby=\"caption-attachment-999982054\" style=\"width: 620px\" class=\"wp-caption alignnone\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999982054 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/tam-ung.webp\" alt=\"\" width=\"620\" height=\"372\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/tam-ung.webp 620w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/tam-ung-300x180.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/tam-ung-18x12.webp 18w\" sizes=\"(max-width: 620px) 100vw, 620px\" \/><figcaption id=\"caption-attachment-999982054\" class=\"wp-caption-text\">It is necessary to determine whether the employee is receiving an &quot;advance payment&quot; or a &quot;payment made on behalf of another person&quot;.\u201c<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">There are two situations that need to be distinguished: businesses giving employees money before purchasing goods, and employees paying with their own money upfront and then being reimbursed by the business later.<\/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' ><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\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Truoc_khi_hach_toan_can_xac_dinh_nhan_vien_dang_%E2%80%9Ctam_ung%E2%80%9D_hay_%E2%80%9Cthanh_toan_thay%E2%80%9D\" >Before accounting, it is necessary to determine whether the employee is receiving an &quot;advance payment&quot; or a &quot;payment on behalf of another employee&quot;.\u201c<\/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\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Truong_hop_1_Cong_ty_chuyen_hoac_giao_tien_cho_nhan_vien_truoc\" >Case 1: The company transfers or delivers the money to the employee in advance.<\/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\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Truong_hop_2_Nhan_vien_da_dung_tien_ca_nhan_thanh_toan_truoc\" >Case 2: The employee used personal funds to make the payment in advance.<\/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\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Hach_toan_khi_cong_ty_tam_ung_tien_cho_nhan_vien_truoc\" >Accounting treatment when a company advances money to employees in advance.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#But_toan_khi_giao_tien_tam_ung\" >Accounting entry when making an advance payment.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Khi_nhan_vien_nop_ho_so_quyet_toan\" >When employees submit settlement documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Xu_ly_so_tien_tam_ung_thua_hoac_thieu\" >Handling excess or deficit advance payments.<\/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\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Hach_toan_khi_nhan_vien_tu_thanh_toan_truoc_roi_cong_ty_hoan_tien_sau\" >Accounting when an employee pays upfront and the company reimburses them later.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Khi_ghi_nhan_hoa_don_va_khoan_phai_tra_cho_nhan_vien\" >When recording invoices and amounts payable to employees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Khi_cong_ty_chuyen_tien_hoan_lai_cho_nhan_vien\" >When the company refunds employees<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Nhan_vien_thanh_toan_thay_cong_ty_can_nhung_chung_tu_nao\" >What documents are needed for an employee to process payments on behalf of the company?<\/a><\/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\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Khoan_tu_5_trieu_dong_dieu_kien_de_duoc_khau_tru_thue_GTGT\" >Amounts from 5 million VND: conditions for VAT deduction.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Nhan_vien_phai_thanh_toan_cho_nha_cung_cap_the_nao\" >How should employees pay suppliers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Cong_ty_hoan_tien_cho_nhan_vien_the_nao\" >How does the company reimburse its employees?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Nhieu_hoa_don_duoi_5_trieu_trong_cung_ngay_co_bo_qua_dieu_kien_nay_khong\" >Can multiple invoices under 5 million VND on the same day be exempt from this condition?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Dieu_kien_de_khoan_nhan_vien_thanh_toan_thay_duoc_tinh_vao_chi_phi_duoc_tru\" >Conditions for employee payments to be considered deductible expenses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Ho_so_voi_khoan_tu_5_trieu_dong_tro_len\" >Applications with a minimum balance of 5 million VND or more.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Truong_hop_doanh_nghiep_chua_thanh_toan_tai_thoi_diem_ghi_nhan_chi_phi\" >In cases where the business has not yet paid at the time the expense is recorded.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Vi_du_hach_toan_uy_quyen_cho_nhan_vien_thanh_toan_tu_dau_den_cuoi\" >For example, accounting allows employees to handle payments from start to finish.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#6_loi_thuong_gap_khi_hach_toan_khoan_nhan_vien_thanh_toan_thay\" >6 common mistakes when accounting for payments made by employees.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Checklist_xu_ly_truoc_khi_ke_toan_ghi_so_va_hoan_tien_cho_nhan_vien\" >Checklist for processing before the accountant records the transaction and reimburses the employee.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Cau_hoi_thuong_gap\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Nhan_vien_dung_tai_khoan_ca_nhan_thanh_toan_hoa_don_cong_ty_co_duoc_khong\" >Is it permissible for employees to use their personal accounts to pay company bills?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Nhan_vien_thanh_toan_ho_thi_dung_TK_141_hay_TK_3388\" >Should the cashier use account 141 or account 3388?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Hoa_don_tren_5_trieu_nhan_vien_thanh_toan_bang_tai_khoan_ca_nhan_co_duoc_khau_tru_VAT_khong\" >Can VAT be deducted for invoices over 5 million VND paid by employees using their personal accounts?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Co_bat_buoc_lap_giay_uy_quyen_rieng_cho_tung_lan_thanh_toan_khong\" >Is it mandatory to create a separate power of attorney for each payment?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/authorization-for-employees-to-process-payments-including-accounting-documents-and-tax-conditions\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_1_Cong_ty_chuyen_hoac_giao_tien_cho_nhan_vien_truoc\"><\/span><b>Case 1: The company transfers or delivers the money to the employee in advance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This is a situation where a company disburses cash or transfers funds from its company bank account to an employee before the actual purchase or payment for services takes place.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In terms of cash flow, the company&#039;s money has actually left the company&#039;s fund or bank account and transferred to employees for physical holding or personal account management. Employees are holding the money to perform specific assigned tasks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">From an accounting standpoint, this is an account <\/span><a href=\"https:\/\/bizzi.vn\/tam-ung-la-gi-hoan-ung-la-gi\/\"><span style=\"font-weight: 400;\">Advances and reimbursements<\/span><\/a><span style=\"font-weight: 400;\">. Circular 99\/2025\/TT-BTC continues to stipulate... <\/span><b>Account 141 \u2013 Advances<\/b><span style=\"font-weight: 400;\"> To reflect the advances made by businesses to employees and the process of settling these advances, accountants need to track the recipients and each advance payment.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_2_Nhan_vien_da_dung_tien_ca_nhan_thanh_toan_truoc\"><\/span><b>Case 2: The employee used personal funds to make the payment in advance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In this situation, the company has not yet disbursed the money. The employee uses their own personal funds to pay the seller directly. After the employee makes a valid payment and receives an invoice in the company&#039;s name, the company has an obligation to reimburse the money.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This type of transaction is completely different from advances (it&#039;s important to avoid assuming that all employee expenses are automatically recorded in account 141). Businesses need to reflect the corresponding expenses and assets and record a separate payable amount to the employee.<\/span><\/p>\n<table>\n<thead>\n<tr>\n<th><span style=\"font-weight: 400;\">Situation<\/span><\/th>\n<th><span style=\"font-weight: 400;\">Cash flow<\/span><\/th>\n<th><span style=\"font-weight: 400;\">The nature of accounting<\/span><\/th>\n<th><span style=\"font-weight: 400;\">Account group to consider<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">The company provides an advance payment.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Company \u2192 Employee \u2192 Supplier<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Advance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 141<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Prepaid staff<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Employee \u2192 Supplier, then company \u2192 Employee<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Amount the business must repay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Appropriate payables<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_khi_cong_ty_tam_ung_tien_cho_nhan_vien_truoc\"><\/span><b>Accounting treatment when a company advances money to employees in advance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When a business provides advance payments to employees for purchases or expense payments, the funds are tracked through account 141 until the employee settles the accounts.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"But_toan_khi_giao_tien_tam_ung\"><\/span><b>Accounting entry when making an advance payment.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Debit Account 141 \u2013 Advances<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is account 111\/112<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This amount is not yet considered an expense at the time of transfer to the employee because the company is still awaiting documentation confirming the use of the funds.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_nhan_vien_nop_ho_so_quyet_toan\"><\/span><b>When employees submit settlement documents<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Depending on the nature of the goods or services, such as purchasing stationery, paying for services, or buying tools and equipment, the accounting entry will be:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit the appropriate inventory\/asset\/expense account (e.g., 152, 153, 242, 642\u2026)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit the VAT account that is eligible for deduction \u2013 if conditions are met.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is account number 141.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_so_tien_tam_ung_thua_hoac_thieu\"><\/span><b>Handling excess or deficit advance payments.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pay exactly the amount of the advance payment:<\/b><span style=\"font-weight: 400;\"> Account 141 balance will be automatically closed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The staff member returned the change:<\/b><span style=\"font-weight: 400;\"> Debit account 111\/112 and credit account 141.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The actual expenses exceeded the amount advanced, and the company had to pay the difference.<\/b><span style=\"font-weight: 400;\"> Debit the corresponding expense\/asset accounts for the excess expenditure, Credit accounts 111\/112.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_khi_nhan_vien_tu_thanh_toan_truoc_roi_cong_ty_hoan_tien_sau\"><\/span><b>Accounting when an employee pays upfront and the company reimburses them later.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When an employee uses personal funds to pay for expenses that the company had not previously provided, the accountant needs to correctly record the expense\/asset and the obligation to reimburse the employee.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_ghi_nhan_hoa_don_va_khoan_phai_tra_cho_nhan_vien\"><\/span><b>When recording invoices and amounts payable to employees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As soon as we receive a complete and valid payment settlement document, <\/span><a href=\"https:\/\/bizzi.vn\/ke-toan-thanh-toan-la-gi\/\"><span style=\"font-weight: 400;\">accounts payable<\/span><\/a><span style=\"font-weight: 400;\"> Record the information:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit the appropriate asset\/expense account.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit the VAT account that is eligible for deduction \u2013 if conditions are met.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Account 3388 \u2013 Other payables and liabilities<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses need to base their detailed accounts on the accounting system and policies currently in use. Circular 99 still stipulates accounts 338\/3388 for other payables and liabilities besides those already reflected in specialized payable accounts.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khi_cong_ty_chuyen_tien_hoan_lai_cho_nhan_vien\"><\/span><b>When the company refunds employees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on <\/span><a href=\"https:\/\/bizzi.vn\/payment-request-la-gi\/\"><span style=\"font-weight: 400;\">Payment Request<\/span><\/a><span style=\"font-weight: 400;\">, The company will process the refund:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Debit accounts payable to employees (e.g., Account 3388)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Account 112 is available (Bank transfer preferred to meet tax requirements).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhan_vien_thanh_toan_thay_cong_ty_can_nhung_chung_tu_nao\"><\/span><b>What documents are needed for an employee to process payments on behalf of the company?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999982055\" aria-describedby=\"caption-attachment-999982055\" style=\"width: 1536px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-999982055 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/hoa-don.webp\" alt=\"\" width=\"1536\" height=\"1024\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/hoa-don.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/hoa-don-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/hoa-don-1024x683.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/hoa-don-768x512.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/hoa-don-18x12.webp 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><figcaption id=\"caption-attachment-999982055\" class=\"wp-caption-text\">What documents are needed for an employee to process payments on behalf of the company?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The documentation needs more than just invoices; in cases where cashless payments are required, proof must also be provided demonstrating that the employee was authorized to make the payment, and the flow of funds from the employee to the seller, and then from the company back to the employee.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purchase invoice\/document:<\/b><span style=\"font-weight: 400;\"> Transactions must serve business operations; verify the buyer&#039;s information (name, address, company tax code) and the amount must be verifiable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Basis for assigning or authorizing the employee:<\/b><span style=\"font-weight: 400;\"> This could be a financial regulation, an internal regulation, or a company decision.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Employee payment voucher for the supplier:<\/b><span style=\"font-weight: 400;\"> Bank transactions or appropriate electronic payment documents proving the transfer of personal funds to the seller.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Documents proving company reimbursement to employees:<\/b><span style=\"font-weight: 400;\"> A cash flow trace must be established: Business \u2192 Transaction employee has been paid by the employee.<\/span><\/li>\n<\/ul>\n<p><b>4 points to compare on a set of documents<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seller.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The payer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The person who received the refund from the company.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khoan_tu_5_trieu_dong_dieu_kien_de_duoc_khau_tru_thue_GTGT\"><\/span><b>Amounts from 5 million VND: conditions for VAT deduction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_999982056\" aria-describedby=\"caption-attachment-999982056\" style=\"width: 1536px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999982056 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/dieu-kien-khau-tru-thue.webp\" alt=\"\" width=\"1536\" height=\"1024\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/dieu-kien-khau-tru-thue.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/dieu-kien-khau-tru-thue-300x200.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/dieu-kien-khau-tru-thue-1024x683.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/dieu-kien-khau-tru-thue-768x512.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/08\/dieu-kien-khau-tru-thue-18x12.webp 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><figcaption id=\"caption-attachment-999982056\" class=\"wp-caption-text\">Conditions for VAT deduction<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">For goods and services that are required to have certain information. <\/span><a href=\"https:\/\/bizzi.vn\/chung-tu-thanh-toan-khong-dung-tien-mat\/\"><span style=\"font-weight: 400;\">non-cash payment voucher<\/span><\/a><span style=\"font-weight: 400;\">, Businesses can still authorize employees to make payments, but they must meet the conditions regarding authorization and the flow of repayment cash.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_vien_phai_thanh_toan_cho_nha_cung_cap_the_nao\"><\/span><b>How should employees pay suppliers?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Employees are required to avoid using cash when mandated by law (transactions of 5 million VND or more). Personal bank payment documents must be verifiable and prevent transfers to the wrong recipient.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_ty_hoan_tien_cho_nhan_vien_the_nao\"><\/span><b>How does the company reimburse its employees?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The reimbursement must also meet the corresponding conditions by being made via bank transfer (not cash). The transfer details should help identify the reimbursement for the disbursed payment transaction.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhieu_hoa_don_duoi_5_trieu_trong_cung_ngay_co_bo_qua_dieu_kien_nay_khong\"><\/span><b>Can multiple invoices under 5 million VND on the same day be exempt from this condition?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. In the case of purchasing goods or services from a taxpayer with a value of less than 5 million VND but making multiple purchases on the same day with a total value of 5 million VND or more, tax deductions are only allowed if there is non-cash payment documentation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_khoan_nhan_vien_thanh_toan_thay_duoc_tinh_vao_chi_phi_duoc_tru\"><\/span><b>Conditions for employee payments to be considered deductible expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Regarding corporate income tax, businesses need to provide proof of expenses incurred for business operations, have valid documentation, and meet the non-cash payment requirements for cases falling within the thresholds stipulated in Circular 20\/2026\/TT-BTC.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_so_voi_khoan_tu_5_trieu_dong_tro_len\"><\/span><b>Applications with a minimum balance of 5 million VND or more.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legitimate invoice\/document.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulations\/decisions allow employees to make payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents proving employee payment using non-cash methods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents showing that the company reimburses employees using non-cash methods.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_doanh_nghiep_chua_thanh_toan_tai_thoi_diem_ghi_nhan_chi_phi\"><\/span><b>In cases where the business has not yet paid at the time the expense is recorded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">At the time of expense recognition, if the business has not yet transferred the refund because the payment deadline has not arrived, the expense can still be included as a deductible expense. However, if there is no non-cash payment document by the payment deadline, the expense and VAT must be adjusted downwards accordingly.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_hach_toan_uy_quyen_cho_nhan_vien_thanh_toan_tu_dau_den_cuoi\"><\/span><b>For example, accounting allows employees to handle payments from start to finish.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Example 1. The company advances 10 million VND.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Employee A was approved for an advance payment to purchase equipment and supplies.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1. Advance payment: Debit Account 141 \/ Credit Account 112 (10,000,000 VND).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2. The employee pays the supplier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3. Settlement of 8 million: Debit Expense\/Asset and VAT Account \/ Credit Account 141 (8,000,000 VND).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4. There are 2 million left over.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5. Refund to the company: Debit Account 111\/112 \/ Credit Account 141 (2,000,000 VND).<\/span><\/li>\n<\/ul>\n<p><b>Example 2. An employee pays a bill of 12 million VND.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Employee A was authorized to purchase equipment and supplies for the company worth 12 million VND and pay using their personal account. The invoice bore the company&#039;s information. After the employee submitted all the necessary documents, the company transferred the refund.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1. The company has a policy\/authorization for employee A.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2. Employee A made a personal bank transfer of 12,000,000 VND to the seller.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3. The accountant receives a valid invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4. Recording the payable: Debit Expense Account, Debit VAT Account \/ Credit Account 3388 (VND 12,000,000).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5. Business refunds: Debit Account 3388 \/ Credit Account 112 (VND 12,000,000).<\/span><\/li>\n<\/ul>\n<p><b>Example 3. The employee processed the payment in advance, but the paperwork was incomplete.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A transaction may generate an accounting obligation but does not automatically qualify for VAT deduction or be a deductible expense. For example, if an employee pays a 6 million VND invoice in cash, the accountant will still record the asset and liability (Debit Account 153, Credit Account 3388) because the transaction actually occurred. However, taxly, the entire expense and VAT will be disallowed due to a violation of the payment conditions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_loi_thuong_gap_khi_hach_toan_khoan_nhan_vien_thanh_toan_thay\"><\/span><b>6 common mistakes when accounting for payments made by employees.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Use account 141 even if the business hasn&#039;t advanced the money yet:<\/b><span style=\"font-weight: 400;\"> Recording a credit entry to account 141 when there is no debit balance for advances distorts the nature of the account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>There is only an invoice, but no basis for delivery\/authorization:<\/b><span style=\"font-weight: 400;\"> Tax authorities may disallow expenses because the cash flow does not go directly from the business to the seller.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The cashier will process the payment in cash when the transaction requires cashless payment.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The company provides cash refunds to employees in cases where non-cash payment documentation is required.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The funds are going to people who don&#039;t match the transaction profile.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Using the old guidelines from Circular 200 without checking the 2026 accounting regulations.<\/b><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_xu_ly_truoc_khi_ke_toan_ghi_so_va_hoan_tien_cho_nhan_vien\"><\/span><b>Checklist for processing before the accountant records the transaction and reimburses the employee.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine whether the company has advanced the money or not.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify the employees who have been authorized to receive payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the invoice\/receipt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the transaction value.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check the payment method.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the payer \u2013 seller \u2013 amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Refunds will be processed using appropriate methods and records will be kept.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><b>Frequently asked questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_vien_dung_tai_khoan_ca_nhan_thanh_toan_hoa_don_cong_ty_co_duoc_khong\"><\/span><b>Is it permissible for employees to use their personal accounts to pay company bills?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, provided the invoice contains company information, has a payment authorization policy\/decision, and the company reimburses the employee via bank transfer for invoices of 5 million VND or more.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_vien_thanh_toan_ho_thi_dung_TK_141_hay_TK_3388\"><\/span><b>Should the cashier use account 141 or account 3388?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Account 141 is appropriate when the business has already paid the employee in advance; when the employee pays in advance using personal funds, the obligation to pay should be recorded according to the nature of the transaction (like Account 3388) and the accounting system applied by the business. Do not choose an account simply because the transaction was performed by an employee.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoa_don_tren_5_trieu_nhan_vien_thanh_toan_bang_tai_khoan_ca_nhan_co_duoc_khau_tru_VAT_khong\"><\/span><b>Can VAT be deducted for invoices over 5 million VND paid by employees using their personal accounts?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, but with certain conditions: the employee must transfer the money to the seller using non-cash methods, the business must provide written authorization, and the business must also transfer the refund to the employee&#039;s bank account.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_bat_buoc_lap_giay_uy_quyen_rieng_cho_tung_lan_thanh_toan_khong\"><\/span><b>Is it mandatory to create a separate power of attorney for each payment?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It is not mandatory to create a separate authorization form for each instance if the company already has clear regulations in its Financial Regulations or Internal Expenditure Regulations regarding the mechanism for authorizing payment on behalf of employees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As the number of payments made through employees increases, the issue is no longer about a single transaction but about tracking the proposer, approver, documentation, reimbursement status, and payment flow. Application <\/span><a href=\"https:\/\/bizzi.vn\/\"><span style=\"font-weight: 400;\">Bizzi Expense cost management solution<\/span><\/a><span style=\"font-weight: 400;\"> This will be a strategic move for the business, helping to proactively select and tightly control options. <\/span><a href=\"https:\/\/bizzi.vn\/phuong-thuc-thanh-toan-b2b-la-gi\/\"><span style=\"font-weight: 400;\">B2B payment methods<\/span><\/a><span style=\"font-weight: 400;\"> The most modern approach to optimize cash flow efficiency.<\/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;\">Allowing employees to make payments on behalf of the company is not difficult from a professional standpoint, but it is only truly secure when the company has a clear authorization mechanism and a complete set of documents that can be verified throughout. From the payment request\/approval, the basis for employee authorization, valid invoices, proof of employee payment, to the company&#039;s reimbursement documents, the documents need to be closely linked to prove that the correct person made the payment, for the correct purpose, the correct amount, and the correct cash flow. If any of these links are missing, the company may face difficulties in explaining, verifying, or determining the conditions for recognizing expenses and deducting taxes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With Bizzi Expense Pay \u2013 a comprehensive enterprise expense payment and management solution \u2013 businesses can digitize the entire process from expense request \u2192 approval\/authorization \u2192 payment \u2192 document collection \u2192 reimbursement \u2192 reconciliation on a centralized system. The solution standardizes records for employee payments, tracks approvals and documents for each transaction, and reduces reliance on Excel, email, and manual verification. This allows the Finance and Accounting department to control expenses more transparently, easily access records when needed, and build spending processes that better meet payment authorization and internal control requirements.<\/span><\/p>\n<p><b>Register here to receive consultation and experience solutions from Bizzi:<\/b><a href=\"https:\/\/bizzi.vn\/quan-ly-chi-phi\/\"><b> Bizzi Expense Pay<\/b><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 giao\/\u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thay c\u00f4ng ty, nh\u01b0ng c\u00e1ch h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c&#8230;<\/p>","protected":false},"author":66,"featured_media":999982054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[372],"tags":[],"class_list":["post-999982053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982053","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\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999982053"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982053\/revisions"}],"predecessor-version":[{"id":999982057,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999982053\/revisions\/999982057"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999982054"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999982053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999982053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999982053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}