Joint Circular No. 106/2006/TTLT-BTC-UBTDTT on financial expenditure regulations for sports competitions

JOINT CIRCULAR

Regulations on financial expenditure for sports competitions

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

The Ministry of Finance and the Sports Management Committee jointly issue regulations on financial expenditure for sports competitions organized in Vietnam as follows:

I - GENERAL PROVISIONS

Article 1. Scope of Application:

This Circular stipulates the financial expenditure regulations applicable to domestic sports competitions and officially organized international sports competitions in Vietnam decided by competent state management authorities in the sports sector (excluding football tournaments under the Vietnam Football Federation system), hereinafter referred to as sports competitions, including:

1.1 Domestic sports competitions at national level:

- National Sports Congress,

- National-level sports competitions for each sport,

- National sports competitions for persons with disabilities;

1.2 Regional, provincial, and centrally-administered city-level sports competitions:

- Provincial Sports Congress,

- Provincial-level sports competitions for each sport,

- Mass sports competitions in regions and provinces,

- Sports competitions for persons with disabilities.

1.3 Officially organized international sports competitions in Vietnam (excluding regional, continental, and world sports congresses).

In addition to the above sports competitions, other sports competitions organized by ministries, sectors, and localities shall refer to this Circular to specify specific expenditure levels in accordance with the actual situation of the ministries, sectors, and localities.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Members of the Steering Committee and Organizing Committee of the National Sports Congress and mass sports competitions;

b) Members of the Organizing Committee and specialized sub-committees of each competition;

c) Referees and supervisors of competitions;

d) Athletes and coaches;

e) Police, medical staff, security personnel, and service staff at competition venues.

II - SPECIFIC REGULATIONS

1. Content of expenditure:

- Expenditure on meals and prize money for athletes and coaches;

- Travel expenses and accommodation rental costs for the subjects specified in Point 2, Part I "General Provisions" of this Circular;

- Expenditure on meals and duty allowances for members of the Steering Committee, Organizing Committee, specialized sub-committees, referees, and supervisors;

- Allowances for medical staff, police, law enforcement personnel, security forces, and other service staff;

- Rental fees for venues, electricity, and water at competition sites;

- Transportation expenses, rental of vehicles and equipment for organizing the competition;

- Expenses for opening ceremonies, decoration, publicity, closing ceremonies, Organizing Committee meetings, referee training sessions, and press conferences;

- Printing costs for tickets, invitations, minutes, and competition results reports;

- Costs for making medals, flags, and cups;

- Other related expenses for organizing the competition.

2. Expenditure levels:

2.1 For domestic sports competitions:

2.1.1 Meal expenses:

a) Meal expenses during the organization of the competition for the subjects specified in Point 2, Part I "General Provisions" of this Circular (including up to two days before preparatory work for referee training and one day after the competition) are as follows:

- For national-level competitions (including both official and expanded): Not exceeding 45,000 VND/person/day.

- For regional and provincial-level competitions: From 20,000 VND/person/day to 40,000 VND/person/day.

For individuals receiving salaries from the state budget who have been provided meal allowances during their participation in sports competitions, they will not be reimbursed additional meal allowances according to travel expense regulations during their participation in sports competitions.

b) Meal expenses for athletes and coaches shall be implemented in accordance with Joint Circular No. 103/2004/TTLT-BTC-UBTDTT dated November 5, 2004 of the Ministry of Finance and the Sports Management Committee guiding the implementation of nutritional standards for athletes and sports coaches and any subsequent amendments, supplements, or replacements thereof.

2.1.2 Actual daily or session (or match for Volleyball, Handball, Basketball, Water Polo, Badminton, Tennis) duty allowances:

Actual duty allowances are calculated based on working days or sessions/matches. For individuals whose duty allowances cannot be calculated based on working days but rather on sessions/matches, the payment amount for duty allowances shall be based on actual conditions but shall not exceed a maximum of two sessions/matches/person/day (in special cases if exceeded, the Competition Organizing Committee must submit to the competent authority for approval within the approved budget estimate).

a) For national-level competitions (including both official and expanded):

- Chairpersons and vice-chairpersons of the Steering Committee and Organizing Committee; Chairpersons and vice-chairpersons of specialized sub-committees; members of the Steering Committee and Organizing Committee: 80,000 VND/person/day.

- Members of specialized sub-committees: 60,000 VND/person/day.

- Supervisors and chief referees: 50,000 VND/person/session.

- Secretaries and other referees: 40,000 VND/person/session.

- Medical staff: 30,000 VND/person/session.

- Traffic police performing escort duties for a specific sports competition (if any); law enforcement, security, and service staff: 25,000 VND/person/session.

b) For regional and provincial-level competitions:

- Chairpersons and vice-chairpersons of the Steering Committee and Organizing Committee; Chairpersons and vice-chairpersons of specialized sub-committees; members of the Steering Committee and Organizing Committee: 25,000 - 50,000 VND/person/day.

- Members of specialized sub-committees: 20,000 - 40,000 VND/person/day.

- Supervisors and chief referees: 25,000 - 40,000 VND/person/session.

- Secretaries and other referees: 20,000 - 30,000 VND/person/session.

- Medical staff: 15,000 - 25,000 VND/person/session.

- Law enforcement, security, and service staff: 10,000 - 20,000 VND/person/session.

2.1.3 Levels of expenditure for parade and march activities for the National Sports Congress and provincial-level sports congresses are as follows:

a/ For choreography creation, staging, and directing mass performances: payment according to the economic contract between the Organizing Committee and organizations or individuals, the amount of payment based on Decree No. 61/2002/NĐ-CP dated June 11, 2002 of the Government regarding the remuneration system and Circular Joint No. 21/2003/TTLT-VHTT-BTC dated July 1, 2003 between the Ministry of Culture, Sports and Tourism and the Ministry of Finance on guiding the payment of remuneration systems, the establishment and use of remuneration funds for certain works prescribed in Decree No. 61/2002/NĐ-CP dated June 11, 2002 of the Government.

b/ Allowance for participants in mass performances, parades, formations, and letter displays:

- Instructors:

+ Training: VND 10,000 - 15,000 per person per session.

+ Final rehearsal (maximum 2 sessions): VND 15,000 - 25,000 per person per session.

+ Official performance: VND 30,000 - 50,000 per person per session.

- Management and guidance teachers: VND 20,000 - 40,000 per person per session.

2.2 Regarding officially organized international sports competitions in Vietnam:

a/ Food expenses during the organization of the competition: (including up to 2 days before preparation work for referee training and 1 day after the competition) as follows:

- For members of the Steering Committee, Organizing Committee, specialized sub-committees, referees, and supervisors who are Vietnamese: Implemented according to the regulations for organizing national-level sports competitions.

- For foreign officials, referees, and supervisors: Implemented based on actual conditions but not exceeding the state's regulations for hosting foreign guests as stipulated in Circular No. 100/2000/TT-BTC dated October 16, 2000 of the Ministry of Finance on the expenditure regulations for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam, and any subsequent amendments or replacements.

b/ Allowance for actual duty performance per day, session (or match for Volleyball, Handball, Basketball, Water Polo, Badminton, Tennis):

- For foreign officials, supervisors, and referees: Enjoy the allowance as prescribed by the International Sports Federations and Associations.

- Chief and Deputy Chiefs of the Steering Committee and Organizing Committee (Vietnamese): VND 120,000 per person per day.

- Supervisors and chief referees (Vietnamese): VND 75,000 per person per day.

- Other subjects (Vietnamese) enjoy allowances according to the regulations for organizing national-level sports competitions.

c/ Renting interpreters for foreigners (if any): Not more than VND 200,000 per person per day.

d/ Transportation and accommodation expenses for foreign officials, referees, and supervisors: Implemented based on actual conditions but not exceeding the state's regulations for hosting foreign guests as stipulated in Circular No. 100/2000/TT-BTC dated October 16, 2000 of the Ministry of Finance on the expenditure regulations for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam, and any subsequent amendments or replacements.

2.3 Regarding sports competitions organized by Sports Federations and Associations in Vietnam:

- In principle, Sports Federations and Associations self-balance the budget for organizing the competition.

- Financial expenditure regulations for these sports competitions: Apply the regulations for organizing national-level sports competitions.

- Financial support from the state budget for Sports Federations and Associations (if any) is implemented according to the provisions in Circular No. 123/2003/TT-BTC dated December 16, 2003 of the Ministry of Finance guiding Decision No. 21/2003/QĐ-TTg dated January 29, 2003 of the Prime Minister on the state budget supporting political social-professional organizations, social organizations, and social-professional organizations for activities linked to state tasks.

3. Other expenses:

- Transportation and accommodation rental expenses for the subjects mentioned in Point 2 Part I "General Provisions" of this Circular are implemented according to Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance on travel expense regulations and conference expense regulations for administrative agencies and public service units nationwide and any subsequent amendments or replacements.

- Athlete and coach bonuses are implemented according to Decision No. 234/2006/QĐ-TTg dated October 18, 2006 of the Prime Minister on some regulations for coaches and athletes in sports.

- Expenses for printing, medals, flags, cups, costumes, props, opening, and closing ceremonies: Depending on the scale and nature of the competition to be spent appropriately with income and state budget funding sources. At the same time, based on current regulations, valid invoices, and approvals from competent authorities to implement.

- If a person is assigned multiple different tasks during the competition organization process, they can only enjoy the highest allowance level.

- Other expenses not specified in this Circular shall be implemented according to current financial expenditure regulations.

4. Source of funds:

4.1 The funds for paying the benefits prescribed in this Circular are guaranteed from the following sources:

- Ticket sales revenue from watching competitions.

- Sponsorship, advertising, broadcasting rights revenue.

- State budget.

- Other revenues.

4.2 The funds for paying the benefits prescribed in this Circular from collected revenues and the state budget according to the current state budget classification principles, according to the following principles:

- The agency primarily responsible for organizing the sports competition must ensure the balance of funds for organizing the competition, including: Venue rental costs, information dissemination, publicity, refereeing, medal making, flag and cup production, police, security, medical services, and maintaining the operation of the Organizing Committee (travel expenses, accommodation rental, food expenses, duty allowances according to prescribed regulations) within the allocated state budget and collected revenues. The central government budget does not provide support for organizing the competition.

- The agency sending athletes to participate in the competition is responsible for balancing the funds for the athletes' travel, food, accommodation rental, accident insurance, care, medical treatment, and accident recovery, etc., for athletes, coaches, and other staff members sent to participate in the competition.

5. Budget preparation, management, and settlement of accounts for funds:

5.1. Annually, based on the program and plan for organizing sports competitions, the expected revenue from ticket sales to watch the competitions, sponsorship, advertising, sale of broadcasting and television rights, etc. (if any), the state management agencies for physical training and sports at all levels shall prepare the budget estimate for funding sports competitions organized by their level to be submitted to the competent authority in accordance with current regulations.

5.2. Based on the approved State Budget expenditure estimate, the Sports Training and Competition Committee and localities shall allocate and assign the budget estimate for organizing sports competitions to the implementing units in accordance with the provisions.

5.3. Prior to organizing sports competitions, the organizing committees of sports competitions shall prepare detailed budget estimates to submit to the competent authority for review and approval, and organize expenditures within the approved budget estimate.

5.4. Expenditures for sports competitions shall be recorded in corresponding accounts according to the chapters, types, and items specified in the current State Budget classification.

5.5. Within fifteen days after the conclusion of the competition, the organizing committee of the sports competition shall be responsible for collecting financial receipts and payments and settling the expenses in accordance with the current financial management regulations.

III - IMPLEMENTATION PROVISIONS

1. This Circular shall take effect fifteen days from the date of publication in the Official Gazette. Previous regulations on financial expenditure systems for sports competitions that conflict with this Circular are hereby abolished.

2. In the course of implementation, if there are difficulties or obstacles, they should be reported to the Ministry of Finance - Sports Training and Competition Committee for study and appropriate amendments and supplements.