Hotel expenses refer to the costs incurred for temporary accommodation during business travel. This includes the room rate, applicable taxes, and sometimes incidental charges like internet, mini-bar (if reimbursed and for business purpose), or room service (if for business meals).
These expenses are typically distinct from a per diem that covers accommodation, as hotel expenses represent the actual cost of lodging.
General Criteria CIT Deductibility
• Business purpose
• Reasonable and Necessary
Documentation Needed For CIT Deduction
- Hotel invoice
- Proper full tax invoice from a Thai hotel
- An invoice from a hotel abroad that includes the name of the employee/traveler. Internal documentation needs to link the employee’s stay to the purpose of the business trip.
- Proof of payment (directly from company to the hotel or through employee’s expense claim)
- Airline ticket/Boarding pass
- Internal documentation: Travel Request/Approval Form, expense report or detailed trip itinerary
- Other supporting documents (meeting schedules, conference registration confirmations).
- Mission report to the Management.
