Circular No. 102/2012/TT-BTC stipulates travel expenses for state officials and civil servants going on short-term missions abroad funded by the State budget.

CIRCULAR

Regulations on travel expenses for civil servants and state employees on short-term missions abroad
funded by the state budgetof short-term abroad
with state budget ensuring funding

_____________________

The Minister of Finance issues this Circular regulating the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers working for foreign organizations and individuals in Vietnam.

Pursuant to Decree No. 12-CP dated December 1, 1992 of the Government on the issuance of regulations for delegations traveling abroad and foreign delegations visiting Vietnam;

Pursuant to 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;

Considering the proposal of the Director of the Administrative and Public Service Financial Department;

The Ministry of Finance hereby stipulates the travel expense regime for civil servants and state employees on short-term missions abroad funded by the state budget.

Article 1. General Provisions

1Scope of application: This Circular applies to cadres, civil servants, and staff members of state agencies, Party agencies, public service units, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations; officers, professional military personnel, technical non-commissioned officers, and those receiving salaries in the armed forces (hereinafter referred to as agencies and units) who are dispatched on short-term missions or sent for short-term training abroad funded by the state budget (hereinafter referred to as going on a mission). The duration of short-term missions abroad shall not exceed 180 days per mission.

2In addition to the travel expenses stipulated in this Circular, the dispatching agency or unit and the Vietnamese agency or unit located in the host country where the mission takes place shall not use the state budget to pay any additional expenses under any form for the mission personnel.

3Conditions for reimbursement of travel expenses:

a) Within the annual budget allocation of the agency or unit.

b) Having a decision from the competent authority to send on a mission.

c) Fulfilling assigned tasks.

d) Possessing all valid and legal documents for reimbursement.

4The following cases shall not be reimbursed for travel expenses:

a) Time spent at hospitals for treatment.

b) Days working privately during the mission period.

c) Days spent on vacation combined with the mission.

5. Reimbursement of travel expenses:

Travel expenses are a cost covered by the state for personnel on overseas missions during their mission period. These costs include:

a) Direct payments to individuals on overseas missions including:

i) Airfare, train fare, bus fare from Vietnam to the mission country and return (including domestic airfare, train fare, and bus fare within the mission country).

ii) Rental fees for transportation from home to airport, railway station, bus terminal, and customs when returning from an overseas mission.

iii) Rental fees for transportation from airport, railway station, bus terminal, and customs upon entry to the mission country and upon departure.

iv) Room rental fees in the mission country.

v) Food and incidental expenses in the mission country.

vi) Incidental expenses in the mission country (in cases where the host country covers all food and accommodation costs).

vii) Airport taxes both domestically and internationally (if applicable).

viii) Visa fees and passport issuance fees.

ix) Fees for participation in conferences and seminars (including purchase of materials if applicable).

x) Health insurance fees.

xi) Waiting fees at airports.

xii) If personnel are dispatched on an overseas mission and must gather at a specific location before departure or cannot return home on the same day upon return, then the organizing agency or unit shall reimburse travel expenses according to the current domestic travel expense regime for cadres and civil servants on domestic missions.

b) Common payments for the entire delegation including:

i) Shipping charges for luggage and materials carried for the mission.

ii) Rental fees for daily work transportation in the mission country; rental fees for transportation in transit situations (as approved by the head of the agency or unit).

iii) Telephone, fax, and internet fees.

iv) Tips.

v) Entrance fees for cultural, historical, and museum research and survey missions (when the host does not cover these costs) and must be approved by the head of the agency or unit in the project and budget plan.

vi) Hospitality expenses; purchase of gifts for diplomatic purposes: For overseas missions led by Deputy Ministers or equivalent, if deemed necessary to organize hospitality and gift purchases, the maximum expenditure level stipulated in this Circular and specific regulations of ministries, sectors, and localities shall be used to prepare the budget and must be approved by the head of the agency or unit prior to organizing the mission, clearly stating the number and category of hospitality recipients and gift recipients as the basis for advance payment and final settlement of funds.

c) Lump-sum payments:

i) In cases where short-term overseas missions are organized by Vietnamese or foreign organizations or enterprises, and the dispatched personnel must make lump-sum payments, they can only be reimbursed for total lump-sum costs up to the standard limit set forth in this Circular for direct payments to individuals on overseas missions.

ii) Translation rental fees: Translation rental fees (only implemented when the agency cannot arrange an interpreter or translator) may be hired from within the country or at the destination country (to save on transportation costs). Translation costs will be reimbursed as follows:

- In cases where translation is hired from within the country, the following costs will be reimbursed: transportation costs; food and incidental expenses; room rental costs according to the travel expense standards for mission team members and translation fees according to the provisions of Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on the regulations for hosting foreign guests in Vietnam; regulations on organizing international conferences and seminars in Vietnam.

- In cases where translation services are rented in the host country, the total cost shall include: transportation means within the host country during the time working with the delegation; food and incidental expenses, accommodation fees at the level of travel expenses for delegation members; translation fees (paid based on actual working days using interpreters as approved in the program) at the level of costs already approved by the Head of the agency or unit in the budget estimate for the delegation's trip.

When settling accounts for translation expenses, all invoices and supporting documents must be complete, including: invoices or payment receipts for the full package provided to the translator (or service provider) based on the contract signed between the Head of the Delegation and the translator (or service provider); in cases where invoices and supporting documents are in a foreign language, they must be translated into Vietnamese.

||| The full-package payments mentioned above must be approved by the Head of the agency or unit in the budget estimate before organizing the delegation, serving as the basis for advance payment and settlement of funds.

d) Payment for expenses in cases where the foreign side covers part of the costs and the state budget guarantees the remaining portion of the funding:

i) Based on the decision of the competent authority and the invitation letter clearly stating that the inviting party will cover certain expenses for officials and civil servants, while other expenses not covered by the inviting party will be guaranteed by the state budget according to Clause 2, Article 3 of this Circular. If the foreign side covers all meal and accommodation expenses but does not provide a cash allowance for incidental expenses, then the competent authority shall issue a decision allowing the person traveling abroad to receive incidental expense allowances at the rate specified in Point iv, Subpoint a, Clause 2, Article 3 of this Circular;

ii) In all cases where the inviting party fully covers the costs of the trip, the traveler shall be entitled to the coverage level provided by the inviting party. The state budget will not provide additional compensation if the coverage by the inviting party is lower than the stipulated rate, nor will it collect any excess amount if the inviting party's expenditure exceeds the stipulated rate under this Circular.

6Other payments:

For delegations participating in trade fairs, exhibitions; organizing conferences, seminars; cultural and artistic groups performing abroad; training and capacity-building courses for officials and civil servants abroad, in addition to the travel expenses guaranteed for travelers going abroad as prescribed in Clause 5, Article 1, if there are additional expenses for renting event organization services, renting venues, renting vehicles to transport musical instruments, props, goods, a budget estimate for these rental expenses must be prepared and approved by the competent authority before implementation, serving as the basis for advance payment of funds. The determination of the expense levels for these rental expenses shall be carried out as follows:

- For expenses related to renting event organization services: In cases where domestic units with legal status specializing in organizing conferences, seminars, and events abroad are hired, they must comply with the regulations on procurement through bidding to maintain the regular operations of agencies and units as stipulated in Circular No. 68/2012/TT-BTC dated April 26, 2012, issued by the Ministry of Finance. In cases where foreign units are hired to organize events, comparative plans must be established with the rental prices of domestic units to ensure effective and economical pricing.

- For venue rental expenses and vehicle rental expenses for transporting goods, musical instruments, and props for delegations participating in trade fairs, exhibitions, and cultural and artistic groups performing abroad when multiple locations need to be visited: Payments shall be made based on actual rental invoices and supporting documents consistent with the work schedule and the contract signed between the Head of the Delegation and the service provider; in cases where invoices and supporting documents are in a foreign language, they must be translated into Vietnamese.

7. The period eligible for travel expenses includes:

a) Actual working time abroad as decided by the competent authority for the mission.

In cases where the actual working time abroad is less than the time recorded in the decision, only the actual working time will be reimbursed; or if the actual working time is longer than the time recorded in the decision, reimbursement for the extended time will only be allowed with a supplementary decision from the competent authority.

b) Travel time, layover time due to the lack of direct flights to the host country requiring waiting for more than 24 hours to connect flights (if applicable), holidays, and public holidays according to the work schedule.

c) Waiting time: Time outside the working period due to objective reasons requiring staying in the host country earlier or later, with a maximum of six days. In such cases, officials sent abroad on missions are entitled to 100% of the stipulated travel allowance as specified in the Appendix of this Circular.

8Currency type and exchange rate applied: The currency type used to determine standard rates, expenditure levels, advance payments, and settlements is the US Dollar (USD).

In cases where expenditures are made in currencies other than USD, they will be converted based on the total amount calculated in USD. The exchange rate between USD and other foreign currencies is based on legitimate currency exchange documents from the host country. In cases where there are no exchange rate documents, the average exchange rate (buying and selling) of the Vietnam Bank for Foreign Trade or the Ministry of Finance at the time of the mission will be applied. In cases of payment by credit card abroad, the payment statement attached to the original receipt will serve as the basis for conversion to USD based on the bank's exchange rate on the statement.

9Advance payment documents for short-term delegations traveling abroad:

a) For delegations traveling abroad where the State Treasury implements advance payments and ensures the withdrawal of the budget in foreign currency; the advance payment budget documents include:

(i) Annual state budget expenditure estimates of the unit, detailed with the delegation's expenditure items (sent once at the beginning of the year);

(ii) Decision on sending abroad by the competent authority;

(iii) Advance payment budget estimate for the delegation's trip abroad (according to the regulations and standards stipulated in this Circular);

(iv) Work schedule.

(v) Airfare quotation form attached to the booking file of the airline;

(vi) Invitation letter from the foreign side related to financial costs (if any).

The State Treasury shall promptly provide advance funding in foreign currency for the work teams.

b) In cases where the unit withdraws the budget in Vietnamese dong to purchase foreign currency at a bank:

The advance payment application documents shall be implemented as stipulated above at point a. Based on the budget for expenses of the work team traveling abroad, the State Treasury shall provide advance payment in Vietnamese dong for the unit to purchase foreign currency at a bank to cover the expenses for staff members traveling abroad. The exchange rate for converting US dollars to Vietnamese dong to establish the advance payment budget is the selling rate of the Vietnam Joint Stock Commercial Bank for Foreign Trade.

10Settlement of the work team traveling abroad:

Within fifteen working days from the date of return to the country, the work team traveling abroad is responsible for collecting all necessary documents and settling the advance funds; the agency or unit will consolidate and submit to the State Treasury at the transaction location for reimbursement; at year-end, it will be summarized in the unit's settlement report. Within seven working days from the date of receipt of the advance payment settlement documents from the agency or unit, the State Treasury is responsible for settling the advance funds for the work team for the agency or unit.

All expenditures not specified in this Circular shall not be settled.

11. Ministries, sectors, and localities must follow the regulations on managing our work teams going abroad and foreign work teams coming to our country as prescribed in Decree No. 12-CP dated December 1, 1992 of the Government when dispatching officials and civil servants to travel abroad. The heads of agencies and units must carefully consider and ensure that the dispatch of officials to travel abroad is economical, effective, and within the annual state budget allocated by the competent authority.

Article 2. Provisions on expenditure standards:

Some items of travel expenses are divided into two expenditure standards as follows:

1. Standard A: For payment to officials and civil servants holding the following leadership positions:

a) General Secretary of the Party, President, Vice President, Chairman of the National Assembly, Vice Chairman of the National Assembly, Prime Minister, Deputy Prime Minister, Member of the Politburo.

b) Officials receiving the Leadership Position Salary Table issued together with Resolution No. 730/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly; or officials receiving the Leadership Position Salary Table of the Party, People's Front, and Central Mass Organizations issued together with Decision No. 128-QĐ-TW dated December 14, 2004 of the Central Secretariat with a salary coefficient of 9.7 or higher.

c) Leaders receiving salaries according to Resolution No. 730/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly; officials receiving leadership position allowances issued according to Decision No. 128-QĐ-TW dated December 14, 2004, Decision No. 275-QĐ/TW dated December 4, 2009 of the Central Secretariat of the Communist Party of Vietnam or Decree No. 204/2004/NĐ-CP dated December 14, 2004, Decree No. 14/2012/NĐ-CP dated March 7, 2012 of the Government and Guideline No. 05-HD/BTCTTW dated July 1, 2011 of the Central Organization Department with a leadership allowance coefficient of 1.3 or higher, the Permanent Secretary of the Central Youth Union of Ho Chi Minh Communist Youth.

When the state changes the salary coefficient or level, the guidance on salary adjustment shall be followed to determine accordingly.

2. Standard B: For payment to officials and civil servants not included in item 1 above.

Article 3. Provisions on the standard for travel expenses

1. Provisions on air tickets; trains, cars:

a) Air tickets:

i) First class seat: For leaders specified in point a, Clause 1, Article 2 of this Circular;

ii) Business class seat (or C class): For leaders specified in points b and c, Clause 1, Article 2 of this Circular;

iii) Economy class seat (or Y class): For officials and civil servants specified in Clause 2, Article 2 of this Circular;

iv) Procedures for purchasing air tickets:

The purchase of air tickets for short-term overseas work trips from Vietnam, funded by the state budget, shall be carried out through a comparison of quotations (with at least two quotations attached to the booking form; quotations must be obtained from at least two companies or two different ticket agents with the same flight route) of airlines operating legally in Vietnam, including at least one official agent of the national airline, and must meet the following requirements:

- Direct flights, suitable for the work schedule;

- The total amount of ticket fees (including taxes and surcharges), transportation costs, and waiting time at the airport should be the lowest;

In case of changing the flight route abroad due to work needs, the team leader decides on the purchase of tickets.

b) Train tickets, ship tickets, and other means of transport:

i) First-class tickets (seats or berths): For officials and civil servants specified in Clause 1, Article 2 of this Circular;

ii) Regular-class tickets (seats or berths): For officials and civil servants specified in Clause 2, Article 2 of this Circular.

2. Provisions on the settlement of travel expenses:

a) Amounts settled based on quotas (no invoices or supporting documents required when settling accounts):

i) Room rental fees, meal fees, and miscellaneous expenses: According to the standards for groups of countries where work is conducted as stipulated in the Appendix of this Circular;

Specifically, for room rental fees, if the quota is insufficient, it will be settled according to actual expenses as guided in item i, point b, Clause 2, Article 3 of this Circular;

The quota for room rental fees, meal fees, and miscellaneous expenses stipulated in the Appendix of this Circular will be settled at 100% for up to 30 days of work. For work periods from day 31 to day 180, a benefit of 2/3 of the quota will be granted;

In cases where officials have to complete work until the end of the day or are objectively dependent on the departure times of means of transport (flight times, train times), thus having to check out after noon, they will be reimbursed for half-day accommodation expenses at 50% of the corresponding room rental quota.

ii) Rental fees for vehicles from home to the airport, railway station, bus station, border gate, and vice versa when returning from overseas work (within the country): Apply the current travel expense regulations for officials working domestically;

iii) Rental fees for vehicles from the airport, railway station, bus station, border gate upon entry to the destination country and vice versa upon exit: Settled according to the quota standards stipulated in the Appendix of this Circular. In cases where overseas invitations cover travel expenses, only settlements will be made for situations where the inviting party does not cover pick-up and drop-off services;

iv) Miscellaneous expenses: Only applicable to the cases specified in item i, point d, Clause 5, Article 1 of this Circular, at the rates:

- Standard A: 30 USD/person/day for officials and civil servants with leadership positions as specified in Clause 1, Article 2 of this Circular;

- Standard B: 20 USD/person/day for officials and civil servants with positions as specified in Clause 2, Article 2 of this Circular;

v) Telephone, fax, internet fees: Settled based on the quota for the work team, decided by the Team Leader for common work purposes in the foreign country. The quota is 80 USD/team; specifically, for bilateral and multilateral negotiation teams, the quota is 250 USD/negotiation team.

b) Amounts settled based on actual expenses:

For amounts settled based on actual expenses, full valid invoices and supporting documents are required when settling accounts.

i) Room rental fees:

- For incumbent leaders specified in point a, Clause 1, Article 2 of this Circular, a single room with good facilities and safety (Suite type with separate bedroom and living room) can be rented;

- For officials and civil servants with leadership positions specified in points b and c, Clause 1, Article 2 of this Circular, a single room with quality facilities (Superior type) can be rented; - For officials and civil servants with positions specified in Clause 2, Article 2 of this Circular, a double room (Standard type) can be rented. In cases where the person traveling alone or the work team has an odd number of people or mixed genders, a single room can be rented at the actual price but not exceeding the room rental cost of those in the same team (based on the standard of 2 people/room);

ii) Transportation ticket fees: Settled based on the invoice for purchasing tickets along with the ticket stub. Fees for renting other means of transport are settled based on the payment invoice and supporting documents (if available);

iii) Rental fees for daily work vehicles at the destination:

- Settled based on the vehicle rental invoice but not exceeding 80 USD/person/country. In cases where some countries control public transportation tickets electronically without ticket stubs, the Team Leader is responsible for declaring the tickets according to the actual schedule of the team's work as the basis for settlement;

In the case where a working delegation with standard A, as prescribed in Clause 1, Article 2 of this Circular, mobilizes vehicles from diplomatic missions in the destination country for common activities of the delegation (approved by the delegation leader), then the cost of purchasing fuel for vehicles (if there is a valid invoice and supporting documents) shall be reimbursed.

iv) Baggage and document transportation fees for working delegations:

Reimbursement will be made according to the airline's baggage fee invoice, but not exceeding a maximum of 100 USD per working delegation. For cultural and artistic delegations, delegations participating in trade fairs, exhibitions, or delegations participating in aid activities, the head of the agency or unit shall consider and resolve based on the invoice, legal expense receipts, and the approved budget of the delegation.

v) Health insurance premiums:

- Scope of insurance: Based on the mandatory requirements of the country where the dispatched staff will work or the needs of the dispatching agency, the state budget will support the cost of purchasing health insurance for staff during short-term overseas assignments with the following basic coverage:

+ Medical expenses arising from illness or accidents (excluding pre-existing conditions);

+ Emergency transportation costs within the host country;

+ Repatriation costs in cases of urgent illness or accident;

- Costs for repatriating remains in the event of death;

- State budget support for insurance premium costs:

+ For assignments lasting up to three months: Maximum support of 50 USD per person per assignment;

+ For assignments lasting more than three months to six months: Maximum support of 80 USD per person per assignment;

- Method of purchasing insurance:

Staff on short-term overseas assignments can purchase insurance from insurance companies authorized to provide such services in Vietnam;

- Payment method:

The state budget will reimburse insurance premiums for staff based on receipts (payment invoices or insurance certificates issued by the insurance company) for each assignment;

If staff purchase insurance at a higher premium than the state budget support level, they will only be reimbursed up to the support level, and the difference must be borne by the staff themselves;

- Reimbursement of costs exceeding insurance liability:

In cases where actual medical expenses exceed the insurance policy's liability limit, the agency with staff on assignment will compile documentation and necessary receipts to review and pay for each specific case;

vi) Airport taxes domestically and internationally (if applicable): Reimbursement will be made according to the actual amount recorded on the receipt or invoice;

vii) Visa fees, passport issuance fees: Reimbursement will be made according to the lawful receipt of the consular authority both domestically and internationally;

viii) Conference participation fees (including material purchase costs if applicable): Reimbursement will be made according to the invoice issued by the conference organizing entity;

ix) Airport waiting fees: Based on the flight schedule and departure time listed on the ticket to determine the airport waiting time due to connecting flights or aircraft changes. If waiting for six hours or more, reimbursement for airport room rental fees will be made based on valid invoices and receipts, according to the room rental standards specified in Subpoint i, Point b, Clause 2, Article 3. For every wait required along the entire route from Vietnam to the destination country and back, reimbursement will be made accordingly;

x) Hospitality expenses; purchase of gifts for foreign relations:

- Hospitality expense limit: Not to exceed the daily food and miscellaneous allowance per person as stipulated in the Appendix of this Circular (including beverages and all payable taxes);

- Gift purchase expense limit for foreign relations: Applied according to the provisions of Point h, Clause 1, Decree No. 01/2010/TT-BTC dated January 6, 2010, of the Ministry of Finance regarding the regulations on hospitality expenses for foreign guests visiting Vietnam, expenses for organizing international conferences and seminars in Vietnam, and domestic hospitality expenses;

3Special provisions for high-level delegations:

a) High-level delegations are those led by the General Secretary of the Party, Party members, President, Vice President, Chairman of the National Assembly, Vice Chairman of the National Assembly, Prime Minister, Deputy Prime Minister, Politburo member, Central Committee member of the Communist Party of Vietnam, Minister, or head of an equivalent ministry on official friendly visits, unofficial visits, working trips, or attending international conferences.

b) Food and miscellaneous allowance or miscellaneous allowance:

i) For official members (listed in the decision of the competent authority) will be reimbursed twice the amount specified in the Appendix of this Circular for food and miscellaneous allowance (depending on the hosting party's hospitality system as stipulated in Point d, Clause 5, Article 1 of this Circular);

If the hosting party covers all meals, they will receive twice the miscellaneous allowance specified in Subpoint iv, Point a, Clause 2, Article 3 of this Circular;

ii) For accompanying members, food and miscellaneous allowance will be reimbursed at 1.5 times the amount specified in the Appendix of this Circular;

If the hosting party covers all meals, they will receive 1.5 times the miscellaneous allowance specified in Subpoint iv, Point a, Clause 2, Article 3 of this Circular.

c) Tip: Reimbursed according to the quota of 50 USD per person per country, applicable to members of the delegation with positions as stipulated in Clause 1, Article 2 of this Circular. The delegation leader decides on its use for the delegation's common purposes.

d) Telephone, fax, internet charges: Decided by the delegation leader.

đ) Baggage and document transportation fees for working delegations: Reimbursement will be made according to the actual airline's baggage fee invoice. The delegation leader is responsible for deciding the weight of the baggage.

e) For expenses related to the program activities of the spouse of high-level delegations: Reimbursement will be made according to actual invoices; based on the approved itinerary, the delegation leader will decide on necessary expenses to serve the spouse's activities in a spirit of thrift.

g) Other expenses (rent for office space, rent for bilateral meeting rooms, rental of equipment for conference rooms, and other necessary expenses directly serving the high-level delegation): Payment based on actual invoices as decided by the Head of the Delegation.

h) The remaining expenses shall be paid at the usual rates prescribed in this Circular.

Article 4. Organization of Implementation

1. This Circular takes effect from August 10, 2012; it replaces Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, which stipulates travel expense regulations for state officials and civil servants traveling abroad for short-term assignments; it also abolishes Article 2 of Circular No. 142/2009/TT-BTC dated July 14, 2009, issued by the Ministry of Finance, amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007, issued by the Ministry of Finance, concerning travel expense regulations and expenditure regulations for organizing conferences for state agencies and public service units, and amending and supplementing Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, concerning travel expense regulations for state officials and civil servants traveling abroad for short-term assignments funded by the State budget. For the year 2012, ministries, sectors, and localities shall proactively arrange within their approved budget estimates to implement these provisions.

2. Enterprises of all economic sectors may apply the travel expense regulations stipulated in this Circular to ensure economy, efficiency, and suitability with the production and business characteristics of their units. In cases where state budget funds are allocated for specific programs, projects, or plans, if there is a need to incur travel expense expenditures for foreign trips, they must be implemented strictly according to the authorized expenditure levels approved for those programs, projects, or plans.