{"id":999981506,"date":"2026-07-08T14:35:35","date_gmt":"2026-07-08T07:35:35","guid":{"rendered":"https:\/\/bizzi.vn\/?post_type=tai-lieu&p=999981506"},"modified":"2026-07-09T10:21:37","modified_gmt":"2026-07-09T03:21:37","slug":"regulations-on-working-fees-according-to-decree-70-2025-nd-cp-and-circular-99-2025-tt-btc","status":"publish","type":"tai-lieu","link":"https:\/\/bizzi.vn\/en\/document\/regulations-on-working-fees-according-to-decree-70-2025-nd-cp-and-circular-99-2025-tt-btc\/","title":{"rendered":"Regulations on travel expenses: according to Circular 99\/2025\/TT-BTC"},"content":{"rendered":"

1. Update on Key Legal Risks Impacting Business Costs<\/strong>
\n\u2013 According to the Corporate Income Tax Law No. 67\/2025\/QH15, in conjunction with current accounting regulations in Decree 70\/2025\/ND-CP and Circular 99\/2025\/TT-BTC, the mandatory non-cash payment threshold for incurred expenses has been significantly reduced from VND 20,000,000 to VND 5,000,000 per transaction.
\n\u2013 Legal consequences: Business trip expenses such as airfare and accommodation bills of 5 million VND or more, if paid in cash, face the risk of being disallowed and not recognized as deductible expenses when settling Corporate Income Tax.<\/p>\n

2. Optimizing Costs Through Contract-Based Pricing<\/strong>
\n\u2013 Faced with stricter regulations on invoices and receipts, applying a fixed allowance for business trip expenses (travel costs, accommodation, and lodging allowances) is an optimal risk management method. This fixed allowance offers a double benefit:
\n\u2013 Protecting corporate income tax expenses: Accepted by the Tax authorities as legitimate and reasonable expenses without requiring the submission of actual invoices.
\n\u2013 Optimizing personal income tax: Fixed-rate allowances are not included in the taxable income of employees.
\n\u2013 Mandatory requirement: Businesses must issue written Financial Regulations\/Travel Expense Regulations, specifying the eligible individuals and detailed fixed allowance rates.<\/p>\n

3. Standard Content of the 2026 Regulations on Business Trip Expenses<\/strong>
\n\u2013 This document is developed in accordance with Circular 99\/2025\/TT-BTC and Decree 70\/2025\/ND-CP, providing direct operational tools for the Accounting department with the following structure:
\n\u2013 Parallel payment mechanism: Clearly defines the cases in which payment based on actual costs (actual expenses) and payment in the form of a lump sum are applicable.
\n\u2013 A scientifically designed allocation system:
\n\u2013 Detailed classification according to 04 groups of management and personnel positions.
\n\u2013 Classified into 3 groups of work locations (major cities, other provinces\/cities, remote areas).
\n\u2013 Specific regulations regarding train\/bus\/plane ticket classes, limits on entertainment expenses, and overseas business travel arrangements.
\n\u2013 Standardize processes and records: Integrate the Advance Payment \u2013 Repayment \u2013 Settlement process seamlessly. Provide a complete set of standard accounting forms, ready for application.<\/p>\n

Recommendation<\/strong><\/em>If a business continues to pay travel expenses habitually without a written regulation, this is a mandatory step that must be completed before the accounting season. When the inspection agency examines the expenditure, a properly issued regulation will serve as legal documentation with decisive influence on the business's behalf.<\/p>","protected":false},"excerpt":{"rendered":"

From the 2025 tax year, the regulation on bank payments has reduced the limit from 20 million to 5 million VND per transaction. The 2026 Regulations on Business Expenses have been updated to meet legal standards to help businesses protect legitimate expenses, optimize corporate income tax, exempt personal income tax on lump-sum expenses, and standardize the entire internal accounting settlement process.<\/p>","protected":false},"featured_media":999981544,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[279],"tags":[375],"class_list":["post-999981506","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-bieu-mau","tag-https-bizzi-vn-wp-content-uploads-2026-07-bizzi-quy-che-cong-tac-phi-docx"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981506"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981506\/revisions"}],"predecessor-version":[{"id":999981551,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981506\/revisions\/999981551"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981544"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}