Travel Expenses
This page covers expense categories, the reimbursement process, and the required report format for overseas business trips at 家德. Source: travel summary reports (.docx/.doc) and annual expense summaries (.xls) in OneDrive 11-差旅費/.
Scope
- Primary destination: Vietnam (Ho Chi Minh City) — factory supervision, quality inspection, customer visits
- Eligible staff: Specialists and above; trips require prior supervisor approval
Expense Categories
The reimbursement form (國外出差旅費摘要 — Overseas Travel Expense Summary) covers:
| Category | Sub-items |
|---|---|
| Transportation (車資) | High-speed rail (HSR), car, flight, other (ferry, etc.) |
| Meal allowance (膳食費) | Per person × per day |
| Accommodation (宿泊費) | Per person × per day |
| Living per diem (生活日支費) | Regional daily allowance × exchange rate × days |
| Miscellaneous (雜費) | Other necessary expenses |
| Total (NT$) | Sum in New Taiwan Dollars |
Per Diem Calculation Example
From a January 2026 trip to Ho Chi Minh City (Emma / 劉宜玫, 12 days):
Daily allowance: USD 155/day
Exchange rate: NTD 31.634 / USD
Duration: 12 days
Per diem total: 155 × 31.634 × 12 = NT$58,839
The applicable per diem rates are set by the government's official table: 中央政府各機關派赴國外各地區出差人員生活費日支數額表 (effective January 1, 2025). A separate table covers mainland China, Hong Kong, and Macau.
Required Documents
Each trip requires two documents:
1. Overseas Travel Expense Summary (旅費摘要)
| Field | Description |
|---|---|
| 出差人員 (Traveler) | Full name |
| 職級 (Title) | e.g., 專員 (Specialist) |
| 請款日期 (Claim date) | Filed after return to Taiwan |
| 出差事由 (Purpose) | e.g., 拜訪廠商 (Factory visit) |
| 出差地 (Destination) | e.g., 越南 (Vietnam) |
| 出差日期 (Travel dates) | Start and end dates, total days |
| 附記 (Notes) | Per diem calculation formula (e.g., 胡志明市 @155×31.634×12天=58,839) |
| Expense breakdown | Itemized amounts (NT$) |
| Signature fields | Supervisor / Accounting / Recipient |
2. Business Trip Work Report (差旅工作報告書)
A daily log of activities during the trip with these columns:
| Column | Description |
|---|---|
| 日期 (Date) | Calendar date |
| 客戶/廠商 (Client/Factory) | Name of entity visited |
| 接洽對象 (Contact person) | Specific contact (e.g., 謝先生, 吳檢查員) |
| 所在地 (Location) | Where the work occurred (e.g., Ho Chi Minh City, Taoyuan Airport) |
| 工作內容 (Work done) | Specific tasks performed |
Sample Daily Log — January 2026 (Emma / 劉宜玫, Vietnam, 12 days)
| Date | Contact | Work |
|---|---|---|
| 1/6 | 謝先生 | Travel: Home → Tainan HSR → Taoyuan Airport → Ho Chi Minh City → Factory → Hotel |
| 1/7–1/13 | 謝先生 | Production scheduling, factory environment inspection, quality inspection and cargo checking |
| 1/14 | 吳 (Inspector) | Silliker third-party factory audit |
Sample Daily Log — January 2026 (Lily / 葉玟慧, Vietnam, 9 days)
| Date | Contact | Work |
|---|---|---|
| 1/9 | 謝先生 | Travel: Tainan → Taoyuan Airport → Ho Chi Minh City; factory visit, outbound cargo inspection |
| 1/10–1/15 | 謝先生 | Outbound cargo inspection, production scheduling discussions, factory environment review |
Approval Workflow
- Employee completes expense summary and work report
- Supervisor signs off
- Accounting verifies amounts
- Employee signs as recipient and collects reimbursement
Filing Conventions
- Annual expense summary (all 4 companies):
11-差旅費/1-YYYY 差旅費 總費用 (總表)-4家.xls - Individual trip reports:
11-差旅費/YYYY 差旅摘要及報告(MMDD-MMDD) Name-Factory.docx - Historical reports organized by year:
2023/,2024/,2025/ - Per diem reference document:
中央政府各機關派赴國外各地區出差人員生活費日支數額表自114年1月1日生效.pdf
Frequent Travelers (2026 Records)
| Name | Role | Factory |
|---|---|---|
| 劉宜玫 (Emma) | Specialist | 家德 |
| 葉玟慧 (Lily) | Specialist | 家德 |
| Penny | — | 家包 |
| Ella | — | 家 / 家德 |
| Ann | — | 家包 |
| Joseph | — | 家國 |
| 家瑋 | — | 家國 |
| 德偉 | — | 家 |
| Mali | — | 家國 |