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Guest cost

Guest fees are the common expense at the business. Correct handling of customer expenses is an issue that all accountants need to care about. The post of the chief accountant at the accounting practice class at Accounting Le Anh will guide you how to handle reasonable guest reception expenses .


1. Regulations related to guest reception expenses and reception expense norms:

Pursuant to Clause 4, Article 1 of Law No. 71/2014 / QH13 of November 26, 2004 of the Xth National Assembly, amending and supplementing a number of articles of the amended Enterprise Income Tax Law No. 14/2008 / QH12; , supplements a number of articles under Law No. 32/2013 / QH13 stipulating: 

"To abolish Point m of Clause 2, Article 9". 

m) Expenditures on advertising, marketing, sales promotion, brokerage commissions, reception, festivities, conferences, marketing supports and expenses directly related to production and business activities. 15% of total deductible. The total deductible expenses shall not include expenses specified at this Point; For commercial activities, the total deductible expenses shall not include the purchase price of the sold goods; 

Therefore, the cost of receiving customers is not restricted.

2. Conditions for acceptance of acceptable expenses are reasonable expenses

Clause costs seating or conference client is accepted as reasonable expenses are deducted for corporate income tax purposes when there is enough evidence proving service of production and business activities in the enterprise.


3. Documents for payment of reasonable guest reception expenses

  • Bill of payment + oder attached (in the form of no economic contract or service order)
  • VAT invoice or sales invoice
  • A detailed list of dishes
  • Confirmation of service, or economic contract if reservation
  • Liquidation records
  • If you pay cash immediately, cash in the card slot, enter your personal identification number and the amount to be paid, the machine will print invoices and customers sign, complete the process. pay)

4. Cost accounting for receiving guests.


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According to Circular 200: 




 According to Decision 48:

N6421,6422 (Decision 48)



In the business, besides the cost of receiving guests, there are many other related expenses. To better understand these costs, please see more articles:


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