Joint Circular No. 106/2006/TTLT/BTC-UBTDTT stipulates financial expenditure regulations for sports competitions held in Vietnam.

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 Board jointly issue regulations on financial expenditure for sports competitions organized in Vietnam as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

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 within the system of the Vietnam Football Federation), hereinafter referred to as sports competitions, including:

1.1. National-level sports competitions:

- National Sports Games;

- 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 Games;

- 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 meetings).

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 suitable for 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 Games, 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 PROVISIONS

1. Content of expenditure:

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

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

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

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

- Venue rental fees, electricity, and water charges at competition sites;

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

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

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

- Costs for making medals, flags, 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 a, b, c, Section 2, Part I "General Provisions" of this Circular (including up to two days before preparation 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 subjects receiving salaries from the state budget who have been guaranteed meal expenses during their participation in sports competitions will not be reimbursed for meal allowances according to the travel expense regulations during their participation in sports competitions.

b) Meal expenses for athletes and coaches shall be implemented according to Joint Circular No. 103/2004/TTLT/BTC-UBTDTT dated November 5, 2004 of the Ministry of Finance and the Sports Management Board guiding the nutritional regime for athletes and coaches in sports and any subsequent amendments, supplements, or replacements (if any).

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

Actual duty allowances are calculated based on working days or sessions, or matches. For subjects whose duty allowances cannot be calculated based on working days but rather on sessions or matches, the payment amount for duty allowances is calculated based on actual conditions, but must not exceed a maximum of two sessions or two 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):

- Chairmen and Vice-Chairmen of the Steering Committee and Organizing Committee; Chairmen and Vice-Chairmen 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 as required by a sports competition (if any); Security forces, service staff: 25,000 VND/person/session.

b) For regional and provincial-level competitions:

- Chairmen and Vice-Chairmen of the Steering Committee and Organizing Committee; Chairmen and Vice-Chairmen 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.

- Security forces, service staff: 10,000 - 20,000 VND/person/session.

2.1.3. The level of expenditure for group performances and parades for the National Sports Games and provincial-level games is as follows:

a) For the creation, staging, and directing of mass performances: payment shall be made according to economic contracts between the Organizing Committee and organizations or individuals, with the amount based on Decree No. 61/2002/NĐ-CP dated June 11, 2002 of the Government regarding remuneration systems 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 guidelines for 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. For 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 according to actual conditions but not exceeding the state's regulations on hosting foreign guests as stipulated in Circular No. 100/2000/TT-BTC dated October 16, 2000 of the Ministry of Finance on the financial expenditure system for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam, and any subsequent amendments or replacements (if applicable).

b) Daily allowance for performing duties (or matches for Volleyball, Handball, Basketball, Water Polo, Badminton, Tennis):

- For foreign officials, supervisors, and referees: Enjoy benefits according to the regulations of 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 benefits according to the regulations for organizing national-level sports competitions.

c) Translation fees 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 according to actual conditions but not exceeding the state's regulations on hosting foreign guests as stipulated in Circular No. 100/2000/TT-BTC dated October 16, 2000 of the Ministry of Finance on the financial expenditure system for hosting foreign guests working in Vietnam and organizing international conferences and seminars in Vietnam, and any subsequent amendments or replacements (if applicable).

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

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

- Regarding financial expenditure regulations for these sports competitions: They can be applied according to 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 and social-professional organizations, social organizations, and social-professional organizations for activities linked to state tasks.

3. Other expenses:

- Transportation and accommodation 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 expenses and conference expense regulations for administrative agencies and public service units nationwide and any subsequent amendments or replacements (if applicable).

- 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, expenses should be appropriate to income and the state budget funding received. At the same time, they should be based on current regulations, valid invoices, and receipts approved by competent authorities.

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

- 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.

- Sponsorship, advertising, broadcasting rights revenue.

- State budget.

- Other revenues.

4.2. Funds for paying the benefits prescribed in this Circular from collected revenues and the state budget according to the current state budget hierarchy, according to the principle:

- The agency primarily responsible for organizing the sports competition must ensure the balance of funds for organizing the competition, including: rental costs for venues, information dissemination, publicity, referees, 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 travel, food, accommodation rental, accident insurance, care, medical examination and treatment, and accident recovery for athletes, coaches, and other staff directly involved 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 rights, television rights, etc. (if any), the state management agencies for physical education and sports at all levels shall prepare the budget estimate for expenditures from the State budget for sports competitions organized by their level and submit it to the competent authority in accordance with current regulations.

5.2. Based on the approved State budget expenditure estimate, the Sports 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 be submitted to the competent authority for review and approval, and organize expenditures within the approved budget.

5.4. Expenditures for sports competitions shall be recorded in the corresponding items according to the chapters, types, and clauses 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 evidence of income and expenses and settling the funds 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. All 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 Committee for study and appropriate amendments and supplements./.