Circular No. 01/2010/TT-BTC stipulates the expenditure regulations for welcoming foreign guests to work in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests.

CIRCULAR

Regulations on expenditure for hosting foreign guests working in Vietnam

in Vietnam,organizing international conferences and seminars in Vietnam

and domestic hospitality expenses

______________

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 82/2001/NĐ-CP dated November 6, 2001 of the Government on state ceremonial occasions and reception of foreign guests;

Pursuant to Decision No. 122/2001/QĐ-TTg dated August 21, 2001 of the Prime Minister on organizing and managing international conferences and seminars in Vietnam;

Pursuant to Directive No. 297-CT dated November 26, 1986 of the Council of Ministers (now the Government) on expenditure for hosting foreign guests;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

To be consistent with practical requirements, the Ministry of Finance stipulates the regulations on expenditure for hosting foreign guests working in Vietnam; regulations on expenditure for organizing international conferences and seminars in Vietnam; and regulations on domestic hospitality expenses for guests working at agencies, units, and organizations as follows:

Article 1. General Provisions

1. Ministries, sectors, and localities when inviting foreign delegations, international organizations to visit and work in Vietnam; organizing international conferences and seminars in Vietnam shall comply with the provisions of Decree No. 82/2001/NĐ-CP dated November 6, 2001 of the Government on state ceremonial occasions and reception of foreign guests; Decision No. 122/2001/QĐ-TTg dated August 21, 2001 of the Prime Minister on organizing and managing international conferences and seminars in Vietnam.

2. State agencies, public service units, Party organizations of the Communist Party of Vietnam, political and social organizations, political and social-professional organizations, social organizations, social-professional organizations, scientific and technological organizations converted according to Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government on the mechanism of self-management and responsibility of public scientific and technological organizations, which use state budget funds (hereinafter referred to as agencies and units), must implement the regulations on expenditure for hosting foreign guests, domestic guests working at agencies and units; organizing international conferences and seminars in Vietnam as stipulated in this Circular. Agencies, units, and localities organizing regular border meetings shall implement the expenditure levels specified in this Circular.

3. For international conferences organized in a rotating manner among countries where Vietnam hosts in Vietnam (ASEAN, ASEM, APEC, AIPA...); the expenditure levels specified in this Circular apply to the organization of annual conferences from the ministerial level downwards. For Summit-level conferences and high-level sideline conferences accompanying Summits, separate regulations shall apply.

Agencies and units hosting foreign delegations, organizing international conferences and seminars, and regular border meetings should utilize existing guesthouses, transportation means, and facilities before renting external services.

Agencies and units must practice thrift in hospitality expenditures for guests working and conducting business; all hospitality expenditures must comply with prescribed standards and be conducted openly. It is strictly prohibited to use imported alcohol and beer for receptions. The head of the agency or unit organizing hospitality must bear legal responsibility if there is any violation of expenditure regulations.

Expenditure for hosting foreign guests; organizing international conferences and seminars in Vietnam; hospitality expenses for domestic guests working and conducting business at agencies and units shall be arranged within the approved annual state budget estimates.

International guest categories:

The expenditure for hosting international guests is differentiated based on the category of international guests as stipulated in Directive No. 297-CT dated November 26, 1986 of the Council of Ministers (now the Government) on expenditure for hosting foreign guests and based on state ceremonial regulations on hosting foreign guests as stipulated in Decree No. 82/2001/NĐ-CP dated November 6, 2001 of the Government. Specific provisions regarding international guest categories are attached as an appendix.

Article 2. Regulations on standards and budgetary limits for hosting foreign guests working in Vietnam.

1. For foreign delegations coming to work in Vietnam with all expenses for meals, accommodation, and domestic travel covered by Vietnam:

a) Costs for welcoming and seeing off guests at the airport:

- Flower-giving costs: Flowers shall be given to members of the delegation for special category and Category A guests; flowers shall be given to the head of the delegation and female delegates for Category B guests; flowers shall be given to the female head of the delegation for Category C guests;

The maximum cost for flower-giving is 200,000 VND/person.

- Airport lounge rental costs: Only applicable to special category, Category A, and Category B guests.

The price for airport lounge rental shall be based on the invoice issued by the service provider at the airport.

b) Vehicle standards:

- Special category guests: Official vehicles of the State shall be used according to the regulations of the Ministry of Foreign Affairs and current relevant regulations;

- Delegations of Category A guests: The head of the delegation shall arrange a separate vehicle. The deputy head and three delegates shall share one vehicle; in the case where the deputy head and delegates are at the minister level, one person per vehicle shall be arranged; for deputy heads and delegates at the vice-minister level and equivalent, two people per vehicle shall be arranged. Accompanying personnel shall use multi-seat vehicles;

- Delegations of Category B and Category C guests: The head of the delegation shall arrange a separate vehicle; in the case where the deputy head is at the vice-minister level and equivalent, two people per vehicle shall be arranged; other delegates shall use multi-seat vehicles;

The cost of renting vehicles shall be based on the rental contract and the invoice issued by transportation service providers.

- Escort vehicle standards, police escort vehicle standards: Implemented according to Article 26 of Decree No. 82/2001/NĐ-CP dated November 6, 2001 of the Government on state ceremonies and hosting foreign guests, and the Ministry of Public Security shall be responsible for ensuring the means of transport for performing duties.

c) Standards for renting accommodation:

- Special category guests: The standard for renting hotel rooms shall be approved by the head of the agency assigned the task of receiving guests;

- Delegations of Category A guests: (room rental prices include breakfast)

+ Head of the delegation: Maximum 5,500,000 VND/person/day;

+ Deputy head of the delegation: Maximum 4,500,000 VND/person/day;

+ Delegates: Maximum 3,500,000 VND/person/day;

- Delegations of Category B guests: (room rental prices include breakfast)

+ Head of the delegation and deputy head of the delegation: Maximum 4,500,000 VND/person/day;

+ Delegates: Maximum 2,800,000 VND/person/day;

- Delegations of Category C guests: (room rental prices include breakfast)

+ Head of the delegation: Maximum 2,400,000 VND/person/day;

+ Delegates: Maximum 1,700,000 VND/person/day;

- Other international guests (room rental prices include breakfast) Maximum 500,000 VND/person/day.

In cases where special diplomatic requirements necessitate renting rooms at a higher standard than the maximum specified above, the head of the agency or unit hosting the guests shall decide on the room rental expenditure within the spirit of thrift and must arrange within the budget allocated by the competent authority.

In cases where guests stay at the guesthouse of the agency or unit without paying for the room or when renting a hotel that does not include breakfast in the room rate, the agency or unit hosting the guests shall pay for breakfast up to 10% of the daily meal allowance for each guest category. The total amount for room rental and breakfast shall not exceed the maximum accommodation expenditure specified above.

Payment vouchers shall be based on contracts and invoices issued by hotel and guesthouse service providers.

d) Daily dining standards: (including lunch and dinner):

- Special category guests: Shall be approved by the head of the agency assigned the task of receiving guests in the reception program;

- Delegations of Category A guests: Maximum 800,000 VND/person/day;

- Delegations of Category B guests: Maximum 540,000 VND/person/day;

- Delegations of Category C guests: Maximum 400,000 VND/person/day;

- Other international guests: Maximum 270,000 VND/person/day;

The daily dining expenditure mentioned above includes beverage costs (alcohol, beer, domestically produced beverages) but excludes taxes payable to service providers according to current regulations.

In cases where it is necessary for staff from the receiving unit to dine with the delegation, they shall be reimbursed for meals as if they were members of the delegation.

e) Banquet standards:

- Special category guests: Shall be approved by the head of the agency assigned the task of receiving guests in the reception program;

- For guests from Categories A, B, and C: Each delegation may organize one banquet. The maximum expenditure for the banquet shall not exceed the daily meal allowance for guests as stipulated in Point d, Clause 1 of Article 2;

The expenditure for the banquet includes beverage costs (alcohol, beer, domestically produced beverages) and applies to both Vietnamese representatives and interpreters participating in the reception (the list of Vietnamese representatives is based on the reception plan approved by the competent authority), excluding taxes payable to service providers according to current regulations.

f) Reception and working session standards:

- Special category guests: Shall be approved by the head of the agency assigned the task of receiving guests in the reception program;

- Delegations of Category A guests: Maximum expenditure for water, fruit, and pastries is 220,000 VND/person/day (for two working sessions);

- Delegations of Category B guests: Maximum expenditure for water, fruit, and pastries is 110,000 VND/person/day (for two working sessions);

- Delegations of Category C guests: Maximum expenditure for water, fruit, and pastries is 70,000 VND/person/day (for two working sessions);

The above expenditure applies to both Vietnamese representatives and interpreters participating in the reception.

g) Translation costs:

- Interpreting:

+ From English or a language of an EU country to Vietnamese: Maximum 120,000 VND/page (350 words);

+ From Vietnamese to English or a language of an EU country: Maximum 150,000 VND/page (350 words);

For some less common languages, the translation fee may be increased by up to 30% compared to the aforementioned translation fees.

- Simultaneous interpreting:

+ Regular simultaneous interpreting: Maximum 150,000 VND/hour/person, equivalent to a maximum of 1,200,000 VND/day/person working 8 hours;

+ Consecutive interpreting (simultaneous translation): Maximum 400,000 VND/hour/person, equivalent to 3,200,000 VND/day/person working 8 hours;

In special cases where large-scale international conferences require hiring interpreters with high-level consecutive interpreting skills to ensure conference quality, the head of the agency or unit organizing the conference shall decide on the appropriate expenditure for simultaneous interpreting and must arrange within the budget allocated by the competent authority.

The translation rate for translation services mentioned above shall only apply in cases where the agency does not have the necessary interpreters and must hire externally.

In cases where agencies and units have not been assigned staff to work in translation and interpretation positions but also do not hire externally, and instead utilize their own staff to participate in translation and interpretation tasks, they may be reimbursed up to a maximum of 50% of the external hiring rates. The head of the agency or unit is responsible for determining the specific expenditure amount in each case, which must be stipulated in the internal expenditure regulations of the agency or unit; at the same time, they must bear responsibility for assigning additional work outside regular duties to staff and managing the quality of translation and interpretation to ensure economy and effectiveness.

h) Cultural, artistic activities and gifts:

Based on the nature of the work and the diplomatic requirements of each foreign delegation visiting Vietnam, the head of the agency or unit responsible for welcoming the delegation decides on expenditures for cultural, artistic activities and gifts with the spirit of thrift and avoiding ostentation, specifically as follows:

- Expenditure for cultural and artistic activities:

+ For special category guests: Approved by the head of the agency tasked with receiving them within the reception program;

+ For category A, B, and C guests: Depending on specific circumstances, approved by the head of the agency tasked with receiving them within the reception plan, but the maximum number of times each delegation can spend on viewing traditional art performances is once according to ticket prices at theaters or performance contracts;

- Expenditure for gifts:

Gifts must be products manufactured in Vietnam that reflect national cultural identity, with specific expenditure levels as follows:

+ For special category guests: Approved by the head of the agency tasked with receiving them within the reception program;

+ For category A guests:

. Head of the delegation: Maximum level not exceeding 1,000,000 VND/person;

. Other delegates: Maximum expenditure level not exceeding 300,000 VND/person;

+ For category B guests:

. Head of the delegation: Maximum level not exceeding 600,000 VND/person;

. Other delegates: Maximum expenditure level not exceeding 300,000 VND/person;

+ For category C guests:

. Head of the delegation: Maximum level not exceeding 400,000 VND/person;

. Other delegates: Maximum expenditure level not exceeding 300,000 VND/person.

i) Local and grassroots visits: In cases where it is necessary to take guests to visit and work at localities or grassroots organizations according to programs and plans approved by competent authorities, the reception standards are as follows:

- The agency or unit primarily responsible for welcoming guests is responsible for covering all transportation costs from the main accommodation to the locality or grassroots organization, and food and lodging expenses for guests during their working days at the locality or grassroots organization, in accordance with the expenditure levels specified in points b, c, d, đ of Clause 1, Article 2;

- Agencies or units located at the locality or grassroots organization visited by guests are responsible for hosting guests with beverages, fruits, and pastries. The expenditure level is as specified in point e of Clause 1, Article 2;

- In cases where Vietnamese officials are assigned to accompany the delegation on visits and work at localities, they may rent rooms at the standard rate (Standard) of the hotel where the international delegation stays, accommodating two people per room based on actual room rates. If the delegation has an odd number of people of different genders, the single person may rent a room for one person based on the actual rate of the standard room (Standard) at the hotel where the international delegation stays. They are entitled to reimbursement for accommodation allowances according to current domestic travel expense regulations for domestic officials and civil servants.

k) Transportation for sightseeing: Based on the nature of the work and the diplomatic requirements of each delegation, the head of the agency or unit responsible for welcoming the delegation decides on the inclusion of sightseeing trips in the reception plan with the spirit of thrift and avoiding ostentation. The expenditure level for transportation from the main accommodation to the sightseeing location, and food and lodging expenses for guests during their sightseeing days, is in accordance with the expenditure levels specified in points b, c, and d of Clause 1, Article 2, and applies to Vietnamese officials accompanying the delegations as well. The number of Vietnamese officials accompanying the delegation is approved by the head of the agency or unit primarily responsible for welcoming the delegation.

l) Cases where the delegation works with multiple agencies and units:

In cases where the delegation works with multiple agencies and units according to programs and plans approved by competent authorities, the agency or unit primarily responsible for welcoming the delegation is responsible for reception and transportation costs, meal expenses, and accommodation costs for the delegation during their stay in Vietnam, in accordance with the expenditure levels specified in points a, b, c, d, đ of Clause 1, Article 2. Agencies and units involved in the delegation's work program will be responsible for hosting the delegation during their working days with the agency or unit, according to the plan approved by competent authorities. The expenditure level for hosting guests is applied as specified in point e, Clause 1, Article 2.

2. For foreign delegations visiting Vietnam who cover their own meals and accommodations:

a) For special category guests: Approved by the head of the agency tasked with receiving them within the reception program.

b) For category A, B, and C guests:

The agency primarily responsible for welcoming the delegation may allocate funds for the following: Reception at the airport; transportation costs during the delegation's stay in Vietnam; hospitality costs for working sessions; translation costs; cultural and artistic activities and gifts; if deemed necessary due to diplomatic relations, the head of the agency tasked with receiving the delegation may approve the invitation to one intimate dinner.

The reception standards and expenditure levels for each guest category are as specified in points a, b, đ, e, g, h of Clause 1, Article 2.

c) In cases where it is necessary to take guests to visit and work at localities or grassroots organizations according to programs and plans approved by competent authorities, the reception should be carried out as specified in point i, Clause 1, Article 2.

d) In cases where the delegation works with multiple agencies and units according to programs and plans approved by competent authorities, the reception should be carried out as specified in point e, Clause 1, Article 2.

3. For ambassadors and heads of international organizations upon completion of their term of service in Vietnam:

The organizing agency or unit may invite a farewell dinner, with a maximum expenditure of 700,000 VND per person, including representatives from Vietnam, which includes beverage costs (alcohol, beer, domestically produced beverages, excluding taxes payable to service providers under current regulations). The expenditure for purchasing gifts for guests shall not exceed 600,000 VND per person.

4. For foreign delegations visiting Vietnam to conduct business where the visitors cover all their own expenses:

The organizing agency or unit may only allocate funds for social receptions during the working visits of the delegation, in accordance with the provisions set out in point e, Clause 1, Article 2.

Article 3. Framework for the allocation of expenditures for organizing international conferences and seminars in Vietnam

1. For international conferences organized on a rotational basis among countries with Vietnam hosting (ASEAN, ASEM, APEC, AIPA...):

a) Reception at the airport:

For high-level delegations and above, accompanied by a head of delegation, they will be received at the aircraft stairs and presented with flowers for the head of delegation and female delegates. Special delegations at the ministerial level will have formal welcoming ceremonies and security escorts.

b) Vehicle standards:

- For ministerial-level conferences: The head of delegation and senior officials will be provided with private vehicles for pick-up and drop-off during the conference days; other delegates and accompanying personnel will use multi-passenger vehicles.

- For high-level delegations (SEOM, SOM): The head of delegation will be provided with a private vehicle for pick-up and drop-off during the conference days; other delegates within the delegation will use multi-passenger vehicles for pick-up and drop-off.

- For working group meetings of (SOM) at the Director-General level and meetings of Standing Committees at the Undersecretary-General level (DG): The head of delegation will be provided with a private vehicle for pick-up and drop-off during working days; other delegates within the delegation will use multi-passenger vehicles for pick-up and drop-off.

c) Standards for accommodation rental:

Delegations will cover their own accommodation costs, except for ministerial-level conferences and SOM conferences, where accommodation for ministers, heads of official observer delegations, and the Secretary-General and Deputy Secretary-General of the International Secretariat will be arranged by us. Hotel standards:

- Ministerial level, heads of official observer delegations: 1 suite room;

- SOM, SEOM level: 1 deluxe room.

d) Regarding hospitality and welcome receptions: Each conference can organize one reception and one welcome dinner for delegates, as follows (including representatives from Vietnam):

- Ministerial-level conferences: Maximum expenditure of 900,000 VND per person;

- High-level conferences (SEOM, SOM), Director-General level (DG): Maximum expenditure of 750,000 VND per person;

- Conferences at the specialist level: Maximum expenditure of 450,000 VND per person.

For ministerial-level conferences, additional cultural performances can be included in the reception program (if applicable).

The above expenditure includes beverage costs (alcohol, beer, domestically produced beverages, excluding taxes payable to service providers under current regulations) and applies to both delegates and interpreters from Vietnam participating in the reception.

đ) Standards for social receptions and working meals:

- During the conference, delegations will cover their own meal costs, but additional lunch or dinner meals may be arranged for exchange of work between heads of delegation and other delegates from participating countries based on the nature of the work, subject to approval by the competent authority in the conference organization plan. Maximum expenditure as follows:

+ Lunch or dinner for heads of delegation at the ministerial level: Maximum expenditure of 700,000 VND per person;

+ Lunch or dinner for heads of high-level conferences (SEOM, SOM), Director-General level (DG): Maximum expenditure of 500,000 VND per person;

+ Lunch or dinner for other delegates from participating countries: Maximum expenditure of 300,000 VND per person.

The above expenditure includes beverage costs (alcohol, beer, domestically produced beverages, excluding taxes payable to service providers under current regulations).

- For remaining working sessions, refreshments can be provided mid-session, with a maximum expenditure of 120,000 VND per person per day (for two working sessions) and applies to both delegates and participants from Vietnam.

e) Regarding gifts and uniform shirts for heads of delegation:

- Uniform shirts will only be given to heads of delegation at the ministerial level.

- Regarding gifts: Gifts must be products manufactured in Vietnam that reflect national cultural characteristics, with the following expenditure limits:

Maximum expenditure of 1,000,000 VND per person for gifts for heads of delegation at the ministerial level and for the conference chair; maximum expenditure of 600,000 VND per person for conference secretariat officials; maximum expenditure of 300,000 VND per person for conference delegates.

g) In addition to the standards specified above, organizing agencies may also budget for additional items such as stationery, office supplies, printing of documents, publicity for the conference, decoration costs, hiring of conference halls or meeting rooms, renting equipment (if any), making flags and conference badges, sightseeing, interpreting services, security, transportation costs for spouses of ministers, medical supplies, and other necessary expenses directly serving the conference.

2. For other international conferences and seminars held in Vietnam:

a) International conferences and seminars held in Vietnam where all costs are covered by Vietnam:

- For international delegates hosted by Vietnam, the expenditure levels set out in Clause 1, Article 2 above shall apply;

- Mid-session refreshments (applicable to both delegates and interpreters from Vietnam) shall be implemented according to the provisions set out in point e, Clause 1, Article 2 above;

- For other expenses such as stationery, office supplies, printing of documents, publicity, decoration, hiring of conference halls or meeting rooms, renting equipment (if any), making flags and conference badges, hiring interpreting services, security, medical supplies, and other necessary expenses (if any) must be based on actual needs and within the approved budget by the competent authority.

b) International conferences and seminars held in Vietnam jointly organized by Vietnam and foreign parties:

For these conferences and seminars, when preparing the budget estimate, it is necessary to clearly specify the contents for which the foreign side will bear the costs, and the contents for which the Vietnamese side will bear the costs, to avoid duplicate expenditures. For the contents that fall under the responsibility of the Vietnamese side, they must be implemented based on the current expenditure regulations and the levels of expenditure stipulated in Point a, Clause 2, Article 3 above.

c) For international conferences and seminars organized in Vietnam with all expenses covered by the foreign side:

The agencies and units collaborating with international organizations to organize such conferences and seminars shall not use state budget funds to provide additional funding for these international conferences and seminars.

3. Regarding the treatment for Vietnamese officials participating in welcoming and hosting international guests, serving international conferences and seminars; and participating in negotiation delegations:

a) Vietnamese officials participating in welcoming and hosting international guests, serving international conferences and seminars, shall enjoy the following benefits:

- In cases where accommodation must be arranged centrally for Vietnamese officials participating in welcoming and hosting guests, serving conferences and seminars, the expenditure level is as follows:

They may rent rooms at the standard rate of two people per room according to the actual price of standard (Standard) type rooms at the hotel where the welcoming and hosting of international guests and organizing international conferences and seminars take place. If the delegation has an odd number of people of different genders, the single person may rent one room per person according to the actual price of standard (Standard) type rooms at the hotel where the welcoming and hosting of international guests and organizing international conferences and seminars take place.

- In cases where officials and civil servants are dispatched by authorized authorities to serve welcoming and hosting of international guests and organizing international conferences and seminars outside the province where their agency is headquartered, they shall be reimbursed for travel expenses and lodging allowances according to the current regulations on domestic travel expenses for officials and civil servants traveling domestically.

- Specifically, for ministerial-level conferences, the following expenditures are permitted:

+ If the authorized authority approves the plan to arrange meals centrally for the service staff (security, protection, health care, service, drivers, receptionists, volunteers, liaison officers...) during the official days of the conference, the maximum expenditure for meals shall not exceed 150,000 VND per person per day (excluding taxes and service fees). No cash payment shall be made if centralized meals and accommodations are not organized;

+ Expenditure for allowances:

For members of Subcommittees, Teams, working groups authorized in writing by the competent authority to mobilize for ministerial-level conferences, the maximum allowance shall not exceed 150,000 VND per person per day;

Service personnel (security forces, protection, drivers, receptionists, volunteers, liaison officers...) approved by the competent authority in a list, the maximum allowance shall not exceed 70,000 VND per person per day;

In cases where one person performs multiple tasks in one day, they shall only receive the highest remuneration level. The number of days eligible for allowance payments is the number of official days of ministerial-level conferences. When receiving allowance payments, overtime pay (if applicable) shall not be received;

+ Expenditure for participants in preparatory meetings of Subcommittees: 100,000 VND per person per meeting. In cases where preparatory meetings coincide with the official days of ministerial-level conferences, only the highest remuneration allowance shall be received.

For the remaining conferences and seminars, only overtime payment expenses shall be reimbursed according to current regulations (if applicable).

b) For Vietnamese officials participating in negotiation delegations regarding border territory work; negotiations for Vietnam's accession to International Organizations; bilateral and multilateral agreement negotiations (including negotiation delegations within the country and negotiation delegations abroad), reimbursement shall be provided:

- For negotiation delegations organized within the country:

In cases where accommodation must be arranged centrally for Vietnamese officials participating in negotiation delegations, they may rent rooms at the standard rate of two people per room according to the actual price of standard (Standard) type rooms at the hotel where the negotiations take place. If the delegation has an odd number of people of different genders, the single person may rent one room per person according to the actual price of standard (Standard) type rooms at the hotel where the negotiations take place.

Depending on the urgency and complexity of each negotiation delegation, the head of the agency or unit leading the negotiations shall decide on the maximum expenditure not exceeding 150,000 VND per person per session to arrange centralized meals (or provide allowances) for members and service personnel participating in the negotiation delegation during the preparatory sessions and formal negotiation sessions.

- For negotiation delegations organized abroad: Depending on the urgency and complexity of each negotiation delegation, the head of the agency or unit leading the negotiations shall decide on the allowance for direct participants in the negotiation delegation during preparatory sessions held within the country, with a maximum amount not exceeding 150,000 VND per person per session.

Article 4. Framework for the Ceiling of Domestic Hospitality Expenses

1. State agencies, public service units, Party organs of the Communist Party of Vietnam, political and social organizations, political and professional-social organizations, social organizations, and professional-social organizations that use state budget funds must practice thrift in hosting guests; the organization of hospitality must be simple, without ostentation, and only those directly related should participate. The state budget shall not be used to purchase gifts for visiting delegations. All hospitality expenses must comply with prescribed regulations, standards, and objects; they must be transparent and publicly disclosed, and must be stipulated in the internal expenditure rules of the agency or unit. The head of the agency or unit organizing hospitality shall bear direct responsibility if there is any violation of the prescribed regulations.

The organization of domestic hospitality for high-ranking leaders of the Party and State shall be approved by the head of the agency tasked with organizing the reception.

2. Ceiling for hospitality expenses:

a) For guests coming to work at the agency or unit: The maximum expense for drinking water shall not exceed 20,000 VND per person per day.

b) Inviting guests to meals: Agencies and units shall not organize receptions for domestic guests coming to work at their own agencies or units; in cases where it is deemed necessary, they may only organize meals for guests according to the maximum hospitality expense ceiling of no more than 200,000 VND per meal.

- Provincial People's Committees and municipal people's committees under the central government shall base on actual conditions and local budget capacity to specifically define the categories of guests who can be invited to meals for each type of agency within the province, and submit this to the provincial People's Council for approval before promulgation. Ministers, heads of ministerial-level agencies, and heads of government agencies shall specifically define the categories of guests who can be invited to meals and the meal expenses in accordance with the characteristics of the activities of subordinate agencies to ensure economy and effectiveness.

In cases where ministries, sectors, and localities have not issued specific regulations, the head of the agency shall base on the framework of expense ceilings stipulated in this Circular to specifically define the categories of guests who can be invited to meals and the meal expenses in accordance with the characteristics of the activities of the agency to ensure economy and effectiveness. Agencies may only use funds from the self-management system and other lawful sources to invite guests to meals, and such expenses must be stipulated in the internal expenditure rules of the agency to ensure economy and effectiveness in accordance with the characteristics of the agency's activities.

- For public service units that self-fund their operational costs, units that partially self-fund their operational costs in accordance with Decree No. 43/2006/ND-CP dated April 25, 2006 of the Government on the rights of self-management and self-responsibility for the implementation of tasks, organizational structure, staffing, and finance for public service units, and public science and technology units that have implemented the mechanism of self-management and self-responsibility in accordance with Decree No. 115/2005/ND-CP dated September 5, 2005 of the Government, the categories of guests who can be invited to meals and the meal expenses shall be decided by the head of the unit and must be stipulated in the internal expenditure rules of the unit to ensure economy and effectiveness in accordance with the characteristics of the unit's activities.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. The preparation of budgets, allocation, and settlement of funds for receiving foreign guests working in Vietnam; the expenditure regulations for organizing international conferences and seminars in Vietnam; and the expenditure regulations for receiving domestic guests working at agencies and units shall be carried out in accordance with the provisions of the State Budget Law and guiding documents, in addition to the following provisions of this Circular:

a) The control and settlement of funds for receiving foreign guests working in Vietnam; expenditures for organizing international conferences and seminars in Vietnam; and expenditures for receiving domestic guests working at agencies and units must be controlled and settled based on the guest delegation and each conference, based on the approved reception plan and conference organization plan and lawful expenditure vouchers.

b) The preparation of budgets, allocation, and settlement of funds for organizing international conferences and seminars in Vietnam:

- Each year, when preparing the budget according to the State Budget Law, agencies and units tasked with organizing international conferences and seminars in Vietnam shall base on the regulations stipulated in this Circular and other relevant documents to prepare the budget and send it to the superior management agency. The management agency shall aggregate the budget for ensuring the organization of international conferences and seminars in Vietnam into the annual regular budget of the management agency and submit it to the financial agency at the same level for consolidation and submission to the competent authority for approval and allocation according to regulations. The agency or unit tasked with organizing international conferences and seminars in Vietnam shall be responsible for managing, using, and settling accounts with the state budget according to regulations. For international conferences and seminars below the ministerial level, the allocated budget shall be given to the agency or unit organizing the conference, and the organizing agency shall enter into contracts with related agencies and units to implement them.

- The Ministry of National Defense and the Ministry of Public Security shall take the initiative to prepare the budget for ensuring security work for organizing international conferences and seminars in Vietnam in the annual budget of the Ministry of National Defense and the Ministry of Public Security (developing security plans; security equipment and facilities; fuel for escort vehicles, etc.). For ministerial-level conferences, the organizing agencies may provide allowances to the security forces directly responsible for security during the conference period according to the regulations stipulated in point a, Clause 3, Article 3.

2. On the basis of budget capacity and actual prices: The Minister, Head of a ministry-level agency, or agency under the Government shall specify the specific expenditure levels for hosting foreign guests and organizing international conferences and seminars in Vietnam for subordinate agencies and units to implement; the People's Committee of provinces and centrally governed cities shall submit to the Provincial People's Council to specify the actual expenditure levels for hosting foreign guests and organizing international conferences and seminars in Vietnam by local agencies and units to be appropriate but not exceeding the maximum expenditure level prescribed in this Circular.

In cases where ministries, sectors, and localities have not issued documents specifying specific expenditure levels, the Heads of agencies and units responsible for welcoming delegations shall base on the maximum expenditure level prescribed in this Circular; based on the reception plan (delegation composition, reception location, ability to utilize guesthouses, transportation means, and existing facilities to serve guests...) decide on the actual expenditure level (with valid invoices) but not exceeding the maximum expenditure level prescribed in this Circular, ensuring economy and avoiding waste within the approved budget estimate by the competent authority.

3. Any expenditures for hosting foreign guests, conferences, and seminars, and domestic receptions that do not comply with the provisions of this Circular, when discovered during inspection, the superior management agency and financial agencies at all levels have the right to audit and require the relevant agencies and units to recover and deposit the funds into the treasury. The person who orders incorrect expenditures must reimburse the full amount of the incorrect expenditures to the agency or unit, and depending on the degree of violation, they will be handled according to current laws.

4. The People's Councils at provincial level shall base on the Resolution 773/2009/NQ-UBTVQH12 of the Standing Committee of the National Assembly regarding certain financial expenditure systems serving the activities of the National Assembly, its agencies, the National Assembly Office, agencies directly under the Standing Committee of the National Assembly, delegations of National Assembly members, and National Assembly members, to issue Resolutions applicable to People's Councils at all levels to suit the specific circumstances of the locality, ensuring the practical and effective operation of People's Councils at all levels for tasks only related to them.

5. State-owned enterprises may apply the provisions of this Circular to implement expenditures for hosting foreign guests, conferences, and seminars, and domestic receptions in accordance with the production and business characteristics of their units.

The translation and expenditure levels for Vietnamese officials participating in negotiation teams specified in this Circular shall also apply to the case of translation expenditures and allowances for Vietnamese officials when participating in negotiations to perform international treaty work and international agreement work.

This Circular takes effect 45 days from the date of signature, replacing Circular No. 57/2007/TT-BTC dated June 11, 2007, and replacing Section II of Circular No. 127/2007/TT-BTC dated October 31, 2007, of the Ministry of Finance on the system of expenditures for receiving foreign guests for work in Vietnam, the system of expenditures for organizing international conferences and seminars in Vietnam, and expenditures for domestic receptions; replacing the provisions on translation expenditure levels and allowances for Vietnamese officials when participating in negotiations at point d, Clause 2, Section II of Circular No. 65/2008/TT-BTC dated July 21, 2008, of the Ministry of Finance guiding the management and use of state budget funds to ensure international treaty work and international agreement work.

During implementation, if there are difficulties, please reflect them to the Ministry of Finance for guidance on implementation./.