Determination of the Lump-sum Allowance for the Use of Automobiles on Business Trips

02:10, 11/07/2024

This is a noteworthy content stipulated in Circular 24/2019/TT-BTC providing guidelines on several contents of Decree 04/2019/ND-CP which stipulates standards and norms for the use of automobiles.

According to the provisions of Circular 24/2019/TT-BTC, for each form of contracting, the determination of the monthly cost of using a car for business trips will differ, specifically:

Form of contracting based on actual km traveled

Monthly Cost (VND/month)	=	Average km from place of residence to office and return (km)	x	Contract unit price (VND/km)

- In detail: The total number of actual km for each business trip is determined based on the actual distance of the shortest route from the office to the business locations of each position receiving the contract.

Fixed contract form

Monthly Cost (VND/month)	=	Average monthly business trip km (km)	x	Contract unit price (VND/km)

- In detail: Average monthly business trip km:

- In case of application to all positions: Determined based on the total actual business trip km of 12 months in the year before the application of the car usage cost contract for all positions applying the contract divided by (:) Total number of positions applying the contract divided by (:) 12 months;- In case of application to each position: Determined based on the total actual business trip km of 12 months in the year before the application of the car usage cost contract for each position divided by (:) 12 months.

See related regulations at Circular 24/2019/TT-BTC effective from June 06, 2019.

- Thanh Lam -

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