{"id":7804,"date":"2026-03-10T21:31:22","date_gmt":"2026-03-11T04:31:22","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7804"},"modified":"2026-03-11T20:36:17","modified_gmt":"2026-03-12T03:36:17","slug":"nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/","title":{"rendered":"Decree 181\/2025\/ND-CP: Is it permissible to authorize employees to make payments on behalf of others and deduct tax?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Whether authorizing employees to make payments on behalf of others is tax-deductible is a question many corporate accountants have when actual expenses arise from projects or business trips. According to the latest regulations... <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">This form of payment is perfectly acceptable if the business meets all the requirements regarding documentation and internal regulations. This article will analyze in detail the necessary conditions for payments made through employees to be considered legitimate expenses and eligible for input value-added tax deduction.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1m9N4uhbEWZS1zV1TdJXq3eTKJ7anyNWo\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#The_nao_la_uy_quyen_cho_nhan_vien_chi_ho\" >What does it mean to authorize an employee to make payments on your behalf?<\/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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Cac_truong_hop_pho_bien_phat_sinh_khoan_chi_ho_thuc_te\" >Common scenarios that result in actual payments made on behalf of others.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Loi_ich_cua_hinh_thuc_uy_quyen_chi_ho_doi_voi_doanh_nghiep\" >Benefits of the payment authorization method for businesses.<\/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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Can_cu_phap_ly_tai_Nghi_dinh_so_1812025ND-CP\" >Legal basis: Decree No. 181\/2025\/ND-CP<\/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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Dieu_kien_hang_hoa_dich_vu_phuc_vu_san_xuat_kinh_doanh\" >Conditions for goods and services used in production and business<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Quy_dinh_ve_hinh_thuc_thanh_toan_khong_dung_tien_mat\" >Regulations on non-cash payment methods<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Truong_hop_ca_nhan_chi_ho_tren_5_trieu_dong\" >In cases where an individual pays on behalf of another person for an amount exceeding 5 million VND.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Tinh_hop_le_cua_hoa_don_phat_sinh_tai_du_an\" >Validity of invoices generated at the project.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Viec_chuyen_khoan_truc_tiep_cho_tai_xe_co_duoc_chap_nhan\" >Is direct bank transfer to the driver accepted?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Vai_tro_cua_quy_che_tai_chinh_noi_bo_trong_viec_xac_nhan_chi_phi\" >The role of internal financial regulations in cost verification.<\/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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Bo_ho_so_chung_tu_can_thiet_de_bao_ve_chi_phi_chi_ho\" >The necessary documentation to protect expense claims.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Cac_rui_ro_thuong_gap_va_luu_y_cho_ke_toan_doanh_nghiep\" >Common risks and considerations for business accountants.<\/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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Rui_ro_khi_thanh_toan_tien_mat_doi_voi_hoa_don_gia_tri_lon\" >Risks of paying large bills in cash<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Thieu_sot_trong_quy_che_noi_bo_dan_den_bi_loai_chi_phi\" >Deficiencies in internal regulations led to the disallowance of expenses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Luu_y_ve_dinh_danh_tai_khoan_ngan_hang_cua_nguoi_lao_dong\" >Note regarding employee bank account identification.<\/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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Ket_luan\" >Conclude<\/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:\/\/ketoan.man.net.vn\/en\/nghi-dinh-181-2025-uy-quyen-nhan-vien-chi-ho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_uy_quyen_cho_nhan_vien_chi_ho\"><\/span><b>What does it mean to authorize an employee to make payments on your behalf?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Authorization to disburse funds on behalf of another employee is when a company allows an employee to use personal funds or advances to pay for expenses incurred during the performance of assigned tasks. After the payment is completed, the company will reimburse the employee based on valid documentation. The question arises whether authorizing employees to disburse funds on behalf of another employee is tax deductible if the process is not standardized from the outset through legally binding authorization documents in accordance with Decree 181\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_pho_bien_phat_sinh_khoan_chi_ho_thuc_te\"><\/span><b>Common scenarios that result in actual payments made on behalf of others.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In practice, authorizing staff to make payments on behalf of others usually arises in the following situations:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reimburse car rental costs, airfare, and taxi fares for business trips to distant locations or projects.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchase small quantities of supplies, construction materials, or tools and equipment on-site for construction purposes in accordance with the list specified in Decree 181\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Paying for hospitality services, conference organization, or administrative fees at the project site.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Identifying these cases is crucial to answering the question of whether authorizing employees to make payments on behalf of others is tax-deductible when the tax authorities conduct an audit at the unit.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Loi_ich_cua_hinh_thuc_uy_quyen_chi_ho_doi_voi_doanh_nghiep\"><\/span><b>Benefits of the payment authorization method for businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Implementing a payment authorization mechanism helps businesses reduce cumbersome administrative procedures at the time expenses are incurred. Simultaneously, this method empowers employees to proactively handle emergency situations. To ensure this benefit is not accompanied by legal risks, accountants need to understand the rules governing the authorization of employees to make payments on their behalf, and whether this authorization is tax-deductible according to Decree 181\/2025\/ND-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_tai_Nghi_dinh_so_1812025ND-CP\"><\/span><b>Legal basis: Decree No. 181\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7807\" aria-describedby=\"caption-attachment-7807\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7807\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u1ec1 \u1ee7y quy\u1ec1n nh\u00e2n vi\u00ean chi h\u1ed9\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-Nghi-dinh-181_2025_ND-CP-ve-uy-quyen-nhan-vien-chi-ho-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7807\" class=\"wp-caption-text\">Legal basis: Decree 181\/2025\/ND-CP on authorizing staff to make payments on behalf of others.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From July 1, 2025, regulations regarding the deduction of value-added tax for expenses paid on behalf of others have become clearer. Specifically, point i, clause 2, Article 26 of Government Decree 181\/2025\/ND-CP stipulates:<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">&quot;In cases where goods and services purchased for production and business activities are paid for using non-cash methods by an individual employee, and then reimbursed by the business entity via bank transfer, the input value-added tax can be deducted.&quot;<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the highest legal basis for confirming that authorizing employees to make payments on behalf of others is tax-deductible if the correct procedures are followed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_hang_hoa_dich_vu_phuc_vu_san_xuat_kinh_doanh\"><\/span><b>Conditions for goods and services used in production and business<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To determine whether authorizing an employee to make payments on behalf of another party is tax-deductible, the prerequisite is that the goods or services must directly serve the taxable business activities of the entity, as stipulated in Decree 181\/2025\/ND-CP. If the expense is for personal consumption, this input VAT will be excluded during tax settlement, even with complete transfer documentation. Please refer to this information. <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><\/span><span style=\"font-weight: 400;\"> To receive advice and support from accounting and tax experts.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_hinh_thuc_thanh_toan_khong_dung_tien_mat\"><\/span><b>Regulations on non-cash payment methods<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a mandatory rule to ensure the transparency of cash flow according to Decree 181\/2025\/ND-CP. Employees must transfer funds from their personal accounts to the seller. Then, the company must issue a refund transfer from the company&#039;s account to the same account of the employee who made the payment. Strict adherence to Decree 181\/2025\/ND-CP helps businesses avoid the risk of expense separation.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_ca_nhan_chi_ho_tren_5_trieu_dong\"><\/span><b>In cases where an individual pays on behalf of another person for an amount exceeding 5 million VND.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Large payments made on behalf of others (over 5 million VND) often fall under the scrutiny of tax authorities due to risks regarding the authenticity of the transaction. To help businesses better understand these situations, the following provides detailed explanations regarding invoices and transfer methods to protect their right to deduct input tax.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tinh_hop_le_cua_hoa_don_phat_sinh_tai_du_an\"><\/span><b>Validity of invoices generated at the project.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where a business rents vehicles for a large-scale project, whether authorizing an employee to make payments on its behalf qualifies for tax deductions requires careful review of the invoice. The VAT invoice must be issued to the business (including the company&#039;s name, address, and tax code) in accordance with the guidelines in Decree 181\/2025\/ND-CP. The business needs to refer to its financial regulations to determine the validity of this expenditure.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Viec_chuyen_khoan_truc_tiep_cho_tai_xe_co_duoc_chap_nhan\"><\/span><b>Is direct bank transfer to the driver accepted?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Decree 181\/2025\/ND-CP, if the service provider has a written authorization to collect payments or is a registered business entity, direct bank transfers can still allow the authorized employee to make payments on behalf of the service provider to be considered a valid tax deduction. However, according to experts on this matter... <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">Tax accounting<\/span><\/a><\/span><span style=\"font-weight: 400;\">Therefore, careful review of economic contracts is mandatory to ensure the entitlement to benefits as stipulated in Decree 181\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_quy_che_tai_chinh_noi_bo_trong_viec_xac_nhan_chi_phi\"><\/span><b>The role of internal financial regulations in cost verification.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Financial regulations are the most important document to prove the legality of a transaction according to Decree 181\/2025\/ND-CP. If a business does not clearly stipulate that employees are authorized to make payments on behalf of the company, the tax authorities may reject the authorization for employee payments as a tax deduction on the grounds that the transaction does not comply with the correct financial management procedures.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_ho_so_chung_tu_can_thiet_de_bao_ve_chi_phi_chi_ho\"><\/span><b>The necessary documentation to protect expense claims.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7806\" aria-describedby=\"caption-attachment-7806\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7806\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP.jpg\" alt=\"B\u1ed9 h\u1ed3 s\u01a1 v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 b\u1ea3o v\u1ec7 chi ph\u00ed chi h\u1ed9 theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Bo-ho-so-va-chung-tu-de-bao-ve-chi-phi-chi-ho-theo-Nghi-dinh-181_2025_ND-CP-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7806\" class=\"wp-caption-text\">Documentation and supporting evidence to protect expenses paid on behalf of others according to Decree 181\/2025\/ND-CP<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure that authorizing employees to make payments on behalf of others results in safe and optimal tax deductions in accordance with Decree 181\/2025\/ND-CP, the company&#039;s accountant needs to prepare a complete set of documents including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT invoices contain accurate business information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The authorization document for payment or the decision to send someone on business trip must include details of expenses, following the m\u1eabu prescribed in Decree 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A copy of the internal financial regulations specifying the method of payment processing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employee&#039;s bank transfer receipt to the supplier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business documents showing the transfer of employee reimbursements via the banking system as required by Decree 181\/2025\/ND-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help accountants easily manage, reconcile, and explain payments to regulatory authorities, the following is a summary table of specific conditions and documents to protect tax deduction rights in accordance with the spirit of Decree 181\/2025\/ND-CP:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Conditions and documents for tax deduction when authorizing employees to make payments on behalf of others, according to Decree 181\/2025\/ND-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>group of conditions<\/b><\/td>\n<td style=\"text-align: center;\"><b>Supporting documents<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Cost ownership<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The VAT invoice bears the company&#039;s name and tax identification number.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Legal authorization<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Employment contract, Decision assigning payment duties.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Cash flow transparency<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Payment authorization by employees and businesses according to Decree 181\/2025\/ND-CP.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transaction practicality<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Service contract, Project acceptance report<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>Note:<\/b><span style=\"font-weight: 400;\"> Businesses should retain original payment authorization forms to facilitate explanations when asked whether authorizing employees to make payments on their behalf is tax-deductible, based on the criteria of Decree 181\/2025\/ND-CP.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_rui_ro_thuong_gap_va_luu_y_cho_ke_toan_doanh_nghiep\"><\/span><b>Common risks and considerations for business accountants.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although the process of authorizing employees to make payments on behalf of others optimizes operations, without strict control over limits and payment methods, businesses risk having expenses disallowed. Below are common mistakes and key considerations to ensure the validity of employee payment authorizations for tax deduction purposes, in accordance with Decree 181\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_thanh_toan_tien_mat_doi_voi_hoa_don_gia_tri_lon\"><\/span><b>Risks of paying large bills in cash<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Although the law allows for payments made on behalf of others, if employees use cash to pay bills worth 20 million VND or more, the business will violate the non-cash payment requirement. This will result in the complete rejection of tax deductions for authorization granted to employees to make payments on behalf of others.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_sot_trong_quy_che_noi_bo_dan_den_bi_loai_chi_phi\"><\/span><b>Deficiencies in internal regulations led to the disallowance of expenses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Making payments on behalf of others without a written regulation in the financial rules is a common mistake. Accountants need to ensure that all authorized payments made by employees that are tax-deductible are based on officially approved regulations in accordance with Decree 181\/2025\/ND-CP before the actual transaction occurs.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_ve_dinh_danh_tai_khoan_ngan_hang_cua_nguoi_lao_dong\"><\/span><b>Note regarding employee bank account identification.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The bank account used by the employee for payment must be a registered account in the employee&#039;s name. Transferring refunds to the wrong recipient undermines transparency and may affect the tax deduction eligibility for employee payment authorization under Decree 181\/2025\/ND-CP.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In summary, authorizing employees to make payments on behalf of others is entirely tax-deductible if the business complies with Decree 181\/2025\/ND-CP. The key to protecting these expenses lies in a combination of cashless payment documents, invoices in the correct business name, and strict financial regulations. Accountants can refer to the Government&#039;s online policy or specialized websites for more detailed guidance on practical handling situations under Decree 181\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><strong>Contact information MAN \u2013 Master Accountant Network<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Address:<\/b>\u00a0No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/li>\n<li aria-level=\"1\"><b>Mobile\/Zalo:<\/b>\u00a00903 963 163 \u2013 0903 428 622<\/li>\n<li aria-level=\"1\"><b>E-mail:<\/b>\u00a0man@man.net.vn<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Content production by: Mr.\u00a0<a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen<\/a>\u00a0\u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/p>","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c \u1ee7y quy\u1ec1n cho nh\u00e2n vi\u00ean chi h\u1ed9 c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 th\u1eafc m\u1eafc c\u1ee7a r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf t\u1ea1i d\u1ef1 \u00e1n ho\u1eb7c \u0111i c\u00f4ng t\u00e1c. Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, h\u00ecnh th\u1ee9c thanh to\u00e1n n\u00e0y ho\u00e0n to\u00e0n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7805,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7804"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7804\/revisions"}],"predecessor-version":[{"id":7829,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7804\/revisions\/7829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7805"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}