Circular No. 100/2000/TT-BTC stipulates the expenditure regulations for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam.

CIRCULAR

Regulations on Expenditure for Hosting Foreign Guests

Working in Vietnam and Organizing International Conferences and Seminars in Vietnam

 

Pursuant to Decree No. 12/CP dated December 1, 1992 of the Government on "Regulations Governing Delegations from Our Country Going Abroad and Foreign Delegations Coming to Our Country";

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 Decision No. 236/1999/QĐ-TTg dated December 24, 1999 of the Prime Minister on "Organizing and Managing International Conferences and Seminars in Vietnam";

To implement the Ordinance on Thrift and Prevention of Waste; to unify expenditure regulations in the use of state budget funds, the Ministry of Finance promulgates the following regulations on expenditure for hosting foreign guests and organizing international conferences and seminars held in Vietnam:

PART I

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. 12/CP dated December 1, 1992 of the Prime Minister on "Regulations Governing Delegations from Our Country Going Abroad and Foreign Delegations Coming to Our Country" and Decision No. 236/1999/QĐ-TTg dated December 24, 1999 of the Prime Minister on "Organizing and Managing International Conferences and Seminars in Vietnam".

2. Agencies, units, Party organizations, mass organizations (hereinafter referred to as agencies and units) benefiting from state budget funds for hosting foreign guests working at their agencies and units; organizing international conferences and seminars in Vietnam shall implement the expenditure standards prescribed in this Circular. For ASEAN international conferences in Vietnam, Circular No. 149/1998/TT-BTC dated November 17, 1998 of the Ministry of Finance shall apply.

3. Agencies and units hosting foreign delegations, organizing international conferences and seminars should make full use of guesthouses, means of transportation, and existing facilities to serve guests. In cases where it is necessary to hire external services, agencies and units must follow the expenditure levels prescribed in this Circular.

4. The expenses for hosting foreign guests, organizing international conferences and seminars by agencies and units shall be arranged within the annual state budget estimate approved each year. The state budget will only consider and supplement expenses for hosting foreign guests, organizing international conferences and seminars upon written permission from the Prime Minister or the Central Committee's Foreign Affairs Board (for agencies and units under central administration) and the Chairman of the People's Committees of provinces and centrally-administered cities (for agencies and units under local administration).

5. Classification of International Guests:

The expenditure for hosting international guests is differentiated according to the classification of guests. The classification of international guests is stipulated in Directive No. 297-CT dated November 26, 1986 of the Council of Ministers (now the Government) on "Expenditure for Hosting Foreign Guests," including: Special Class Guests, Class A Guests, Class B Guests, and Class C Guests (See attached annex).

For some positions in international organizations not classified in Directive No. 297-CT dated November 26, 1986 of the Council of Ministers, the following classifications apply:

Class B for guests who are heads or secretaries-general of intergovernmental organizations (EU, ASEAN, APEC), heads or secretaries-general of international financial organizations (World Bank, IMF, ADB), and chairpersons of joint committees.

Class C for guests who are deputy heads or deputy secretaries-general of intergovernmental organizations and international financial organizations.

Chapter II

SPECIFIC PROVISIONS

I. For foreign delegations coming to Vietnam for work, fully hosted by Vietnam:

1. Reception at the airport:

Flower-giving: Flowers are given to members of the delegation for special class and Class A guests, to the head of the delegation and female members of the delegation for Class B guests; flowers are given to the female head of the delegation for Class C guests.

Airport lounge rental: Renting a lounge is only applicable in exceptional circumstances and only for special class, Class A, and Class B guests.

2. Car standards:

a. Special class guests: Use state reception cars according to the regulations of the Ministry of Foreign Affairs.

b. Delegation of Class A guests: The head of the delegation arranges a separate car; the deputy head and other members share one car for two to three people; accompanying staff travel in multi-seat vehicles.

c. Delegation of Class B and Class C guests: The head of the delegation arranges a separate car; other members of the delegation travel in multi-seat vehicles.

The cost of renting a vehicle is based on the rental contract and invoice issued by state units authorized to operate transportation services.

3. Accommodation standards:

a. Special class guests: Arranged in the Central Party Guesthouse and Government Guesthouse; if there is insufficient space, the level of expenditure for renting a hotel room is approved by the head of the agency responsible for hosting.

b. Delegation of Class A guests: Arranged in the Central Party Guesthouse and Government Guesthouse. If there is insufficient space, the level of expenditure for renting a room (including breakfast) is as follows:

Head of the delegation: Maximum level: VND 2,000,000/person/day.

Deputy head and other members: Maximum level: VND 1,600,000/person/day.

c. Delegation of Class B guests (rental price includes breakfast):

Head of the delegation: Maximum level: VND 1,600,000/person/day.

Other members: Maximum level: VND 1,000,000/person/day.

d. Delegation of Class C guests (rental price includes breakfast):

Head of the delegation: Maximum level: VND 1,000,000/person/day.

Other members: Maximum level: VND 700,000/person/day.

4. Daily dining standards: (includes two meals: lunch and dinner):

Special class guests: Approved by the head of the agency responsible for hosting.

Delegation of Class A guests: Maximum level: VND 300,000/person/day.

Delegation of Class B guests: Maximum level: VND 200,000/person/day.

Delegation of Class C guests: Maximum level: VND 150,000/person/day.

5. Hosting banquet:

For guests from Class B and above, each delegation can organize one banquet. The expenditure for the banquet, including representatives and interpreters from Vietnam, shall not exceed the daily food allowance for guests (as stipulated in point 4 of Section I above).

For Class C guests, no banquet will be organized; instead, they may be invited to a friendly meal or tea party, including representatives and interpreters from Vietnam, with an expenditure not exceeding VND 150,000/person.

6. Standards for hospitality and working sessions:

Special class guests: approved by the head of the agency assigned to receive them.

Other classes of guests: the maximum expenditure for beverages, fruits, or sweets is 20,000 VND per person/session and 40,000 VND per person/day (applicable to both our representatives and interpreters).

7. Cultural and artistic expenses and gifts:

In principle, it is not encouraged to allocate budget funds for guests to watch cultural and artistic performances and gifts for all international delegations visiting Vietnam. However, depending on diplomatic requirements and the nature of work of each delegation, the head of the agency responsible for receiving the delegation shall decide on cultural activities and gift expenditures as follows:

For special class guests: approved by the head of the agency assigned to receive them.

For guests in classes A, B, and C:

Expenditure for watching a folk art performance once at the ticket price of the venue.

Expenditure for gifts: the maximum expenditure shall not exceed 250,000 VND per person.

In exceptional cases where the gift expenditure needs to exceed the prescribed limit, the head of the agency responsible for receiving the delegation must issue a written decision.

8. Local visits and site inspections:

If it is necessary to take guests to visit and work at localities or sites according to a program or plan approved by the competent authority, the reception standards shall be as follows:

The main agency hosting the guests shall be responsible for covering all transportation costs from the main accommodation to the locality or site, and food and lodging costs for the guests during their stay at the locality or site, in accordance with the expenditure levels specified in Points 3, 4, and 5 of Section I above.

The local agencies or units where the guests will visit and work shall cover hospitality expenses including beverages, fruits, and sweets for the guests, in accordance with the expenditure level specified in Point 6 of Section I above.

9. Cases where the delegation works with multiple agencies and units:

When a delegation works with multiple agencies and units according to a program or plan approved by the competent authority, the main agency hosting the delegation shall be responsible for covering reception, transportation, food, accommodation, and travel expenses for the delegation in accordance with the expenditure levels specified in Points 1, 2, 3, 4, and 5 above. Agencies and units involved in the delegation's work program shall be responsible for covering hospitality expenses for the delegation during their time working with these agencies or units, as approved by the competent authority. Hospitality expenditure levels shall be applied as specified in Point 6 above.

II. For foreign delegations visiting Vietnam who cover their own food and accommodation expenses:

The main agency hosting the delegation may cover the following reception expenses: airport reception fees; transportation costs using vehicles during the delegation's stay in Vietnam; hospitality expenses for working sessions. Reception standards and expenditure levels for each guest category are as specified in Points 1, 2, and 6 of Section I above.

If it is necessary to take guests to visit and work at localities or sites according to a program or plan approved by the competent authority, the reception expenses shall be implemented as specified in Point 8 of Section I above.
If the delegation works with multiple agencies and units according to a program or plan approved by the competent authority, the reception expenses shall be implemented as specified in Point 6 of Section I above.

III. For foreign delegations visiting Vietnam who cover all their expenses:

Agencies and units hosting the delegation may only cover hospitality expenses for working sessions, in accordance with the expenditure level specified in Point 6 of Section I above.

IV. For international conferences and seminars organized in Vietnam:

1. International conferences and seminars organized in Vietnam where Vietnam bears all costs shall be covered as follows:

For invited international delegates hosted by Vietnam, the expenditure levels specified in Section I above shall apply.

Mid-session refreshments (applicable to both our representatives and interpreters) shall be provided according to the expenditure level for beverages, fruits, or sweets, with a maximum of 20,000 VND per person/session and 40,000 VND per person/day, as specified in Point 6 of Section I above.

For invited Vietnamese delegates, the expenditure levels specified for organizing domestic scientific seminars and conferences shall apply.

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

2. International conferences and seminars organized in Vietnam jointly by Vietnam and foreign countries:

When preparing budgets for these conferences and seminars, it is necessary to clearly specify the items funded by the foreign side and those funded by Vietnam to avoid duplication. Vietnam will only fund items not covered by the foreign side. For items funded by Vietnam, current expenditure regulations and the levels specified in Point 1 of Section IV above shall apply.

3. For international conferences and seminars organized in Vietnam fully funded by foreign countries:

For international conferences and seminars in Vietnam fully funded by international organizations, agencies and units collaborating with these organizations to organize the conferences and seminars shall not use state budget funds to provide additional funding for these international conferences and seminars.

V. Regarding the treatment of Vietnamese staff participating in welcoming and hosting international guests:

Vietnamese staff participating in welcoming and hosting international guests, serving international conferences and seminars, shall be reimbursed travel expenses as stipulated in Circular No. 94/1998/TT-BTC dated June 30, 1998, issued by the Ministry of Finance, "regulating travel expenses for civil servants." In cases of overtime work, they shall be reimbursed according to the current regulations.

VI. Budget preparation, allocation, and settlement of expenses for welcoming delegations and organizing international conferences and seminars:

1. BASED on the program for receiving foreign delegations and organizing international conferences and seminars in Vietnam assigned by competent authorities, agencies and units shall prepare budgets for expenditures based on the annual budget estimates announced and the expenditure regulations stipulated in this Circular, and submit them to the State Treasury where they conduct transactions. The State Treasury shall examine the documentation and payment orders issued by the heads of units to ensure the legality of the documents and their compliance with the budget limits for receiving delegations and organizing international conferences and seminars, and process payments for the units in accordance with the regulations.

2. Agencies and units responsible for receiving foreign guests and organizing international conferences and seminars shall settle accounts for the reception of foreign guests and the organization of international conferences and seminars on a per delegation and per conference/seminar basis, and consolidate these into quarterly and annual settlement reports. Expenditures for receiving foreign guests and organizing international conferences and seminars that remain unspent at year-end may be reallocated to other work items within the annual budget of the agency or unit. Financial authorities at all levels shall be responsible for examining the settlement of expenditures for receiving foreign guests and organizing international conferences and seminars by agencies and units to ensure compliance with prescribed regulations. In cases of non-compliance with regulations or exceeding the prescribed limits, financial authorities have the right to cancel the unauthorized expenditures. Any person who issues unauthorized payment orders shall be subject to penalties as provided for in the Decree on Thrift and Anti-Waste.

CHAPTER III

IMPLEMENTING PROVISIONS:

1. State-owned enterprises shall apply the provisions of this Circular for expenditures related to receiving foreign delegations and organizing international conferences and seminars serving the production and business activities of the enterprise in accordance with the financial regulations for state-owned enterprises issued by the Government.

2. This Circular shall take effect fifteen days from the date of issuance. It replaces Circular No. 56 TC/HCVX dated April 30, 1994, issued by the Ministry of Finance, which stipulates the expenditure regulations for receiving foreign guests. During implementation, if there are difficulties, they should be reported to the Ministry of Finance for study and resolution.

ANNEX ON CLASSIFICATION OF GUESTS

(BASED ON THE ANNEX ATTACHED TO Directive No. 297-CT dated November 26, 1986, of the Council of Ministers)

Classification of foreign guests visiting our country

Special category: Includes Presidents and Vice-Presidents, Chairpersons and Vice-Chairpersons of States, Chairpersons of National Assemblies, Prime Ministers, Chairpersons and Vice-Chairpersons of Political Parties, General Secretaries of Political Parties.

Category A: Includes Deputy Secretaries-General of the State Council, Deputy Prime Ministers, Deputy Chairpersons of the National Assembly, Members of the Politburo, and equivalent positions such as Chairpersons and Vice-Chairpersons of the World Federation of Youth and Students, Chairpersons and Vice-Chairpersons of the World Women's Union, Chairperson of the World Peace Defense Committee, Secretary-General of the United Nations, Ministers of Foreign Affairs, and Ministers of National Defense.

Category B: Includes Ministers and Deputy Ministers, and equivalent positions such as Chairpersons of the All-China Federation of Trade Unions, Chairpersons of the Central Committee of the All-China Federation of Youth, Chairpersons of the Central Committee of the All-China Federation of Women, and Central Committee Members of the Party.

Category C: Includes all guests from the level of Department Directors and Bureau Chiefs downwards, equivalent positions, pilots, navigators, artistic and sports delegations.

Artistic and sports delegations shall be treated according to Category B standards; navigators and pilots shall be treated according to Category A standards.