On the Ministry of Finance's Information Portal, a business in Ho Chi Minh City said that due to the specific nature of production and business operations, the company regularly sends officials and employees on business trips and uses technology car services such as Grab and Xanh SM.
Regarding car fares, the technology car service provider issues an electronic VAT invoice in the company's name and tax code. However, the invoice only shows the freight rate.
For road use fees (BOT) incurred during the trip, paid through the ePass/VETC account attached to the driver's vehicle, the technology car service provider does not include this fee in the VAT invoice but only shows it as a surcharge on the Trip Receipt sent via employee email.
Because the ePass/VETC account belongs to the driver or a third party, the company cannot receive a BOT fee invoice in the company's name and tax code for this expense.
The company requests the tax authority to guide cases where there are complete dossiers including: Financial regulations or regulations on payment of business expenses; decisions or documents sending employees on business trips; electronic VAT invoices of technology vehicle service providers bearing the name and tax code of the company; Trip receipts (Receipts) clearly showing the BOT surcharge; lists or internal documents for comparison and confirmation of movement to serve production and business activities, is the BOT surcharge included in the deductible expenses when determining corporate income taxable income or not?
Base 1 Tax Department of Ho Chi Minh City said:
Article 9 and point h, clause 8, Article 10 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government detailing a number of articles and measures to organize and guide the implementation of the Law on Corporate Income Tax, enterprises are allowed to include expenses in deductible expenses when determining taxable income if they meet the conditions according to regulations.
Accordingly, the expenditure must actually arise related to production and business activities; have full invoices and documents according to the provisions of law; and at the same time have non-cash payment documents for payments from 5 million VND or more as prescribed.
Regarding working expenses, point h, clause 8, Article 10 of Decree No. 320/2025/ND-CP stipulates the expenditure of allowances, travel expenses and accommodation rent for workers going on business trips with full invoices and documents are included in the deductible expenses when determining taxable income.
In case a business sends employees on business trips, if expenses arise from 5 million VND or more and expenses are paid by individuals by non-cash payment methods, it is determined to meet the conditions on non-cash payment methods of the business, if there are full invoices and documents as prescribed; there is a decision or document sending employees on business trips; there are financial regulations or internal regulations allowing employees to pay business trip expenses by non-cash payment methods and then be reimbursed by the business.
Based on the above regulations, Ho Chi Minh City Base Tax Department 1 said that for road use fees (BOT) arising during trips when companies send officials and employees on business trips, paid through ePass/VETC accounts attached to vehicles of third-party drivers, if they fully meet the conditions specified in Article 9 and point h, clause 8, Article 10 of Decree No. 320/2025/ND-CP, they are included in the deductible expenses when determining taxable income.
