Circular No. 02-TC/TDT/P1 on providing allowances to families of officials, employees working long-term in area "C"

This Circular stipulates the provision of allowances to families of officials and employees working long-term in area "C". The main contents include the procedures for budget estimation, distribution, and settlement of regular and emergency hardship allowances. It also emphasizes the need for strict management to ensure that allowances are provided to the correct recipients.

Document No.02-TC/TDT/P1
Document typeCircular
Issuing authorityMinistry of Finance
Signed byÐặng Ðình Long — Thứ trưởng
Updated02/07/2026
SectorFinance
FieldPeople with Meritorious Services
Issued date21/02/1972
Effective date21/02/1972
Expiry date
StatusIn effect
✦ Smart summary

This Circular stipulates the provision of allowances to families of officials and employees working long-term in area "C". The main contents include the procedures for budget estimation, distribution, and settlement of regular and emergency hardship allowances. It also emphasizes the need for strict management to ensure that allowances are provided to the correct recipients.

Scope of application

Families of officials and employees working long-term in area "C"

Key points

  • The family of officials and employees going to area "C" will be granted additional allowances based on the average income divided among the number of people they support.
  • The budget estimate for regular allowances must be submitted to the Ministry of Finance for review and disbursement from the Central Budget.
  • In case of sudden difficulties, families may receive support according to the current state regulations, with advance funding from the local budget.
  • Family gatherings during Tet holidays or dissemination of policies shall still be carried out in accordance with Circular No. 285-TC/VP issued in 1970.
  • Quarterly and annual reports on allowance provision are required to ensure strict and timely management.

🌐 Social impact of this document

  • Positive impact: Helps families of officials and employees going to area "C" have additional income to improve their living conditions.
  • Negative impact: May lead to waste if not managed strictly, resulting in abuse of allowances.

❓ Frequently asked questions

What does regular allowance include?

Regular allowance is an additional amount provided by the State to the families of officials and employees going to area "C", based on the average income divided among the number of people they support. (Article 1)

When can families receive emergency hardship allowance?

Families can receive emergency hardship allowance when encountering difficulties that cannot be resolved, and must be reviewed and approved by the Provincial or Municipal People's Committee under the central government. (Article 2)

Where does the regular allowance budget come from?

The regular allowance budget is disbursed from the Central Budget through the C assistance fund, category 6, item 64, subcategory 6 of the State Budget classification. (Article 1)

What is the deadline for quarterly and annual reporting?

Ministries, General Departments, agencies equivalent to ministries, and localities must report to the Ministry of Finance the actual amount of allowances provided compared to the amount allocated from the budget. Annual reports shall follow the current regulations. (Article 3)

Full text

MINISTRY OF FINANCE

Number: 02-TC/TDT/P1

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

------------------------------

 

Hanoi, February 21, 1972

CIRCULAR

Regarding the provision of allowances for families of cadres, workers, and employees on long-term assignments in "C"

________________________

Pursuant to Decision No. 246-TTg dated December 5, 1970 of the Prime Minister and following Circular No. 1467-LLKT dated May 12, 1971 of the Commission for Economic Relations with Foreign Countries guiding the implementation of the aforementioned Prime Minister's Decision, the Ministry of Finance hereby guides the preparation of budgets, issuance, and settlement of allowance expenses for families of cadres, workers, and employees on long-term assignments in "C" as follows: (hereinafter referred to as going to "C").

1/ Preparation of budgets, issuance, and settlement for regular allowance expenses.

To ensure strict management and issuance, Ministries, sectors at the central level, and provinces with Western Region Work Committees shall prepare lists of families of each cadre, worker, and employee going to "C" eligible for allowances: clearly stating the total income divided equally among the number of people that the cadre, worker, or employee going to "C" is responsible for supporting and the additional amount of state-provided allowance; the budget for allowance expenses for the entire year, broken down by quarter, must be submitted to the Ministry of Finance for review and issuance from the "C" aid fund under the Central Budget: recorded in category 6, subcategory 64, item 6 of the State Budget ledger; after each quarter and at the end of the year, expenditures must be settled with the Ministry of Finance according to the current state regulations.

2/ Preparation of budgets, issuance, and settlement for extraordinary hardship allowances (in addition to the regular allowances mentioned above).

When the family of a cadre, worker, or employee on long-term assignment in "C" encounters sudden difficulties that the individual cannot resolve, they may be considered and decided upon for extraordinary hardship allowances according to current state regulations by the People's Committee of the province or centrally-administered city. This funding is also provided from the Central Budget ("C" aid fund), but to promptly address such hardships, based on the decision on allowances by the People's Committee of the province or centrally-administered city, Departments and Bureaus of Finance may temporarily allocate funds for issuance and are entrusted directly to guide, urge, and examine the settlement process according to current regulations.

After each quarter, Departments and Bureaus of Finance shall report the settlement to the Ministry of Finance to refund the local budget the amount temporarily allocated for issuance according to the decision of the People's Committee of the province or centrally-administered city.

3/ Additionally, expenses for family meetings during the New Year or dissemination of policies shall continue to be implemented according to Circular No. 285-TC/VP dated September 22, 1970 of the Ministry of Finance.

This is an important task with many difficulties and complexities that need to be strictly led and directed by sectors and localities: it is necessary to ensure the correct implementation of the Party and State's policies and regulations, ensuring allowances reach the hands of each eligible family, distinguishing the meanings of the two categories "regular allowances" and "extraordinary hardship allowances," preventing any loopholes or abuse that may occur - accounting records, ledgers, and related documents must be clear and properly preserved for when necessary, competent agencies can inspect and examine compliance with state financial discipline.

At the end of each quarter, Ministries, General Departments, agencies equivalent to Ministries, and localities are required to report to the Ministry of Finance the actual allowance expenses for families of cadres going to "C" compared to the amount issued from the budget and any difficulties requiring study and resolution to ensure timely issuance, correct policy application, accurate targeting, and strict management.

At the end of the year, reports are required to be submitted to the Ministry of Finance according to current regulations, and simultaneously sent to the Commission for Economic Relations with Foreign Countries.

 

CERTIFIED BY THE MINISTER OF FINANCE

DEPUTY MINISTER

(Signed) 

Dang Dinh Long

The original file of this document is being updated. Please read the full text and check back later.

Relations map

↑ Basis & documents that affect this document
Based on 1
02-TC/TDT/P1
Circular No. 02-TC/TDT/P1 on providing allowances to families of officials, employees working long-term in area "C"
In effect

Click a document to open. A red border = a relation that changes validity.