Circular No. 10-TC/HCVX on the expenditure regulations for conferences at all levels nationwide

Circular No. 10-TC/HCVX stipulates the expenditure regulations for conferences at all levels nationwide, including daily food allowances and other expenses, aiming to ensure economy and effective implementation. This circular replaces previous regulations and takes effect from the date of issuance.

Số hiệu10-TC/HCVX
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýLý Tài Luận — Bộ trưởng
Cập nhật02/07/2026
NgànhFinance
Lĩnh vựcUncategorized
Ngày ban hành26/02/1991
Ngày áp dụng26/02/1991
Ngày hết hiệu lực16/10/1999
Tình trạngExpired
✦ Tóm lược thông minh

Circular No. 10-TC/HCVX stipulates the expenditure regulations for conferences at all levels nationwide, including daily food allowances and other expenses, aiming to ensure economy and effective implementation. This circular replaces previous regulations and takes effect from the date of issuance.

Đối tượng áp dụng

Officials, General Departments, State Councils, Party organizations, mass organizations at the central level, People's Committees at all levels, production and business units.

Các điểm cốt lõi

  • The conference organizers must study and reasonably arrange the content, representative composition, time, and location of meetings to ensure practical results and reasonable expenditures.
  • Delegates attending central-level and provincial-level conferences organized by the central government are entitled to a daily food allowance of 5000 VND per delegate; delegates attending other specialized conferences are entitled to a daily food allowance of 4000 VND per delegate.
  • Conference organizing agencies may rent sleeping rooms, conference halls, cars for transportation, hire cooks, cleaners, and miscellaneous staff, or pay additional meal fees to guesthouses based on valid receipts.
  • Conference expenses must be clearly stated in the budget estimate and quarterly/annual funding allocation; if exceeded, they will be disallowed, and the excess amount will be recovered and paid into the state budget or deducted from the next quarter's or year's budget.
  • The accounting unit shall record conference expenses under Item 73 'Conference Fees' according to the corresponding chapter, type, and category of the current state budget classification.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Helps save funds and effectively implement conference organization.
  • Negative impact: May cause difficulties for agencies in strictly adhering to expenditure regulations, especially for special nature conferences.

❓ Câu hỏi thường gặp

How much daily food allowance does an official attending a central-level industry conference receive?

Delegates attending central-level and provincial-level conferences organized by the central government are entitled to a daily food allowance of 5000 VND per delegate.

What amount can conference organizing agencies spend on renting sleeping rooms and cars for delegate transportation?

Conference organizing agencies can budget for expenses such as renting sleeping rooms, conference halls, and cars for delegate transportation based on valid receipts.

How will the financial agency handle conference expenses that exceed the announced amount?

If conference expenses exceed the announced amount, the excess will be disallowed, recovered, and paid into the state budget or deducted from the next quarter's or year's budget.

Which item in the state budget can the accounting unit record conference expenses under?

The accounting unit shall record conference expenses under Item 73 'Conference Fees' according to the corresponding chapter, type, and category of the current state budget classification.

How does this circular apply to production and business units?

Production and business units should base their application of the stipulated expenditure levels in this circular on the spirit of thrift and practical effectiveness when organizing conferences.

Toàn văn

CIRCULAR OF THE MINISTRY OF FINANCE

Regulations on Conference Expenditure at Various Levels Nationwide

To unify conference expenditure levels given current price conditions and limited state budget resources, the Ministry of Finance amends certain provisions regarding conference expenditure at various levels nationwide as stipulated in Circular No. 44/TC-HCVX dated October 24, 1988 of the Ministry of Finance as follows:

 

I - GENERAL PRINCIPLES

1. Officials, General Departments, State Councils, and other agencies under the Council of Ministers, Party organizations, mass organizations, and people's associations at the central level, The decision to switch the issuance of coats, overcoats, windbreakers, and down jackets to other uniforms for civil servants working at the National Market Management and Development Agency is decided by the Minister of Industry and Trade.People's Committees at all levels when required to organize conferences must carefully plan and reasonably combine the contents of conferences, thoroughly prepare the agenda, carefully consider the composition and number of delegates to be convened, select appropriate time and location for meetings, ensure that conferences yield practical results, and avoid extravagance and formalism.

2. Conference expenditures must comply with the regulations set forth in this circular and within the approved budget or allocated conference fee quota in quarterly and annual plans.

3. Strictly implement Decision No. 140/HĐBT dated September 15, 1987 of the Council of Ministers and Directive No. 439-CT dated December 24, 1990 of the Chairman of the Council of Ministers regarding the regulation of annual sector-wide conference organization, maximum once a year and not exceeding three days; however, such must be reviewed and decided by the Chairman of the Council of Ministers; Provincial People's Committees, city People's Committees, and special administrative regions may independently determine the timing for organizing summary conferences, specialized conferences, training sessions... in accordance with the spirit of the relevant documents to uniformly implement within their respective sectors and localities.

 

II - SPECIFIC PROVISIONS

1. Daily food allowance rate:

a) The daily food allowance rate for delegates attending central-level, provincial-level, city-level, and special region-level conferences convened by central-level and provincial-level authorities is: VND 5,000/day/delegate.

b) The daily food allowance rate for delegates attending specialized conferences to implement state policies and regulations, professional training conferences organized by central-level and provincial-level authorities, and conferences convened by county, district, and municipal-level authorities is: VND 4,000/day/delegate.

c) Additionally, for special conferences such as regular National Assembly meetings; conferences of provincial party secretaries and chairpersons; regular People's Council delegate meetings...; the organizing agency shall negotiate with the financial agency at the same level to determine the daily food allowance rate for delegates attending these conferences in accordance with their nature.

2. Other expenses:

In addition to the food allowance mentioned above, the organizing agency may budget the following expenses based on valid and legal receipts:

a) Room rental fees for delegates traveling from afar; hall rental fees, car rental fees for transporting delegates from their accommodation to the conference venue and vice versa (if incurred and supported by legal invoices).

b) Fees for hiring cooks, cleaners, and general service staff (on average, one cook serves 20 delegates; one cleaner or general service staff member serves 40 delegates) or additional catering fees paid to guesthouses or conference venues (if the organizing agency must hire externally).

c) Fees for conference materials.

d) Train and bus tickets for delegates traveling from distant locations to attend the conference (for delegates whose travel costs are covered by the organizing agency).

e) Other expenses such as drinking water for delegates and speakers, medical supplies, entertainment, and decoration; the organizing agency must also specifically reserve funds for these items, which the financial agency at the same level may allocate a fixed amount of funds based on strict and economical calculations.

 

III- IMPLEMENTATION PROVISIONS

1. Financial agencies at all levels, when announcing quarterly and annual budgets, must clearly specify the conference expenditure quotas for administrative and public service agencies. Heads of administrative and public service agencies must ensure conference expenditures within the announced budget. If conference expenditures exceed the announced quota, they will be subject to disbursement reduction, recovery of the excess amount to be remitted to the state budget, or deduction from the allocated budget for the next quarter or year.

2. Conference expenditures for administrative and public service agencies shall be recorded under Item 73 "Conference Fee" according to the corresponding chapter, type, and sub-item of the current state budget classification.

3. For production and business units, when organizing conferences, they should apply the expenditure levels specified in this circular in accordance with the principle of utmost economy and practical effectiveness, ensuring compliance with state budget revenue obligations as prescribed by law.

4. This circular takes effect from the date of issuance. All previous regulations by the Ministry of Finance concerning conference expenditure that conflict with this circular are hereby abolished.

During the implementation of this circular, if there are any difficulties or ambiguities, please report them to the Ministry of Finance for study and necessary supplementation or amendment./.

 

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10-TC/HCVX
Circular No. 10-TC/HCVX on the expenditure regulations for conferences at all levels nationwide
Expired
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