Supporting documents of overseas business travel expenses
National Taxation Bureau (NTB) released a news that, for the purpose of expense recognition, flight transportation expenses declared by companies for overseas business trip should be attached with payment certificates and other certificates that proved the business travel schedule and facts.
NTB explained that, according to Income Tax Regulations, the traveling expenses of employees who took an international flight for the purpose of business trip should be declared together with the flight ticket stub (or e-ticket), boarding pass and certificate of ticket issuance (or a collection and forwarding receipt issued by the travel agency), which are considered as the supporting documents. In case of losing the flight ticket stub and boarding pass, the said documents may be replaced by the airline provided passenger coupon of boarding pass or on board certificate (specified with the name of the passenger, on board date, departure and arrival destination). In case of losing the boarding pass, it is a must to provide a photocopy of the passport or other documents that are sufficient to prove the fact of overseas traveling.
NTB reminded that flight transportation expenses declared by companies for overseas business travels should be attached with legal supporting documents as governed by relevant tax acts. In case of losing the boarding pass, other documents that are sufficient to prove the fact of overseas traveling may be used as a substitute of the supporting documents.