Corporate Policy
Specific professional justification that supports an expense as deductible or reimbursable.
Business purpose is the specific professional reason for the trip — "client meeting with X to discuss contract Y", "home visit to patient Z", "monthly audit at site W". Saying "work trip" is not enough: the purpose must be identifiable and auditable. It is the criterion that separates deductible from personal expense. Receipts without a specific business purpose get disallowed by the IRS, SAT, or Receita Federal.