1. What is the cost of air tickets??

Airline ticket costs are expenses for businesses to send employees on business trips to serve the business's production and business activities.

2. Airline ticket costs are deductible when calculating corporate income tax.

Airline ticket costs belong to the category of travel allowances for vacations, which are specifically stipulated in Circular 96/2015-TT/BTC as follows:

"2.9. Expenses for travel allowances for vacations are not in accordance with the provisions of the Labor Code.

Allowances for employees on business trips, travel expenses and accommodation rentals for employees on business trips, if complete invoices and documents are available, are included in deductible expenses when determining taxable income. . In case the enterprise has contracted travel, accommodation, and allowances for employees on business trips and complies with the financial regulations or internal regulations of the enterprise, these will be included in deductible expenses. travel money, accommodation money, allowances.

In case an enterprise sends employees on a business trip (including domestic and foreign business trips), if there are expenses of 20 million VND or more, the cost of buying air tickets and these expenses are covered. Payment by personal bank card qualifies as a form of non-cash payment and is included in deductible expenses if the following conditions are met:

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Have appropriate invoices and documents issued by the supplier of goods and services.

- The enterprise has a decision or document to send employees on business trips.

- Financial regulations or internal regulations of the enterprise allow employees to pay business travel expenses and buy airline tickets with a bank card issued by the individual as the cardholder and these expenses are then paid by the enterprise. pay back the workers.

In case an enterprise purchases airline tickets via an e-commerce website for employees traveling on business to serve the enterprise's production and business activities, the document used as a basis for calculating deductible expenses is the airline ticket. electronic flights, boarding passes and non-cash payment documents of businesses with individuals participating in the transportation journey. In case the enterprise cannot recover the employee's boarding pass, the documents that serve as the basis for calculating deductible expenses are electronic airline tickets, decisions or documents sending employees on business trips and proof of payment. from non-cash payments of businesses with individuals participating in the transportation journey."

In short:

According to current regulations, airfare expenses for employees on business trips are deductible when they meet the following conditions:

- If the enterprise has contracted the cost of business travel allowances according to the enterprise's internal regulations: it will be included in deductible expenses equal to the contracted amount.

- Expenses over 20 million VND incurred during work (including airfare costs) are paid by the individual's bank card (in this case, the individual pays out of their own pocket later). The Company will pay back) is satisfied that the expense is deductible when: There are legal invoices and documents. There is a decision to send employees on business trips of the enterprise. And the financial regulations of enterprises have regulations that business expenses are allowed to be paid by personal accounts, and the enterprise is responsible for paying them.

- In case an enterprise purchases airline tickets through an e-commerce website to serve employees on business trips, the basis for determining deductible expenses includes: Electronic airline tickets (what is an electronic airline ticket? I will write in the next article) boarding pass and non-cash payment voucher.

If the employee's boarding pass cannot be revoked, in addition to the mandatory documents above, there must be an additional decision or document sending the employee on a business trip.