Circular No. 118/2004/TT-BTC stipulates the travel expenses system and conference expenditure for administrative agencies and public service units nationwide.

CIRCULAR

Regulations on travel expenses and conference expenditure for administrative agencies and public service units throughout the country

To promote thrift, prevent waste, and meet practical requirements, the Ministry of Finance stipulates travel expenses for officials, civil servants, and employees (hereinafter referred to as traveling personnel); and regulations on conference expenditures in state management agencies, public service units, Communist Party of Vietnam agencies, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, communes, wards, towns (hereinafter referred to as agencies and units) funded by the state budget as follows:

I. Travel Expenses:

There must be a decision from the competent authority to send someone on a mission.

1. Recipients and Conditions for Receiving Travel Expense Regulations:

1.1. Recipients of travel expense benefits include: Civil servants, officials, and employees from agencies and units dispatched for work assignments.

1.2. Conditions for reimbursement of travel expenses:

Fulfill the assigned tasks.

Have all necessary receipts for reimbursement.

The following cases are not eligible for travel expense reimbursement:

Time spent at hospitals, health stations, convalescent homes, or recuperation centers.

Days spent on personal matters during the mission period.

Days spent attending long-term or short-term training courses where the staff member receives a separate allowance.

Days when the staff member is assigned to reside or be seconded to another locality or agency.

2. Travel expenses are a cost paid to traveling personnel within the country to cover train or bus fares for themselves and baggage transportation fees for materials needed for work (if applicable); costs incurred by traveling personnel during travel days and stay at the destination.

3. Heads of agencies and units must carefully consider when sending personnel on missions (in terms of number of people and duration) to ensure that funds are used economically and effectively within the annual budget allocation approved by the competent authority.

4. In addition to the travel expenses stipulated in this Circular, agencies and units sending personnel on missions and those hosting such personnel may not use state funds to pay any additional expenses under any form for traveling personnel and visitors to their units.

5.1. Reimbursement for train and bus fares from the agency to the mission location:

5. Payment Items for Travel Expenses:

Traveling personnel using public transportation with valid tickets can be reimbursed for train and bus fares according to standard rates (excluding other services such as sightseeing tours, meals, special requests, etc.).

5.1.1. Cases where travel is conducted via road, waterway, or railway transport:

Train and bus fares include the cost of purchasing tickets, ferry and boat crossing fees for the traveling personnel, road usage fees, and transportation costs for materials required for the mission (as requested by the sending agency) directly paid by the traveling personnel.

If traveling personnel use the agency's car for the mission, they will not be reimbursed for train and bus fares.

For officials and civil servants of central ministries, sectors, and units:

5.1.2. Cases where travel is conducted via air transport:

a) Individuals can be reimbursed for airfare in the following cases:

Leaders at the Department level and above;

Officials and civil servants with a salary coefficient of 4.75 or higher (when the state changes the coefficient or salary, it should be recalculated based on the salary adjustment guidelines).

For officials and civil servants of provincial and centrally-administered city units:

Leaders at the Provincial Department level, leaders of District People's Committees under provinces and cities, and equivalent positions;

Officials and civil servants with a salary coefficient of 4.47 or higher (when the state changes the coefficient or salary, it should be recalculated based on the salary adjustment guidelines).

In cases where agencies and units need to send personnel on urgent missions but the designated personnel do not meet the criteria for airfare reimbursement, the head of the agency or unit (the person in charge of the budget unit, authorized to approve and certify expenditures in the budget unit), the Chairman of the Commune People's Committee (for commune officials) shall review and decide on reimbursement.

b) Traveling personnel who do not fall under the categories specified in point a above, if traveling by air, will only be reimbursed according to the standard rate for public bus transport (based on a valid airplane ticket).

Air travelers can be reimbursed for airfare and public transportation costs from the work location to the airport and vice versa (if applicable).

5.1.3. For personnel who arrange their own means of transportation for the mission:

When traveling, if the personnel do not use the agency's transportation but arrange their own, they will be reimbursed for train and bus fares according to the standard rate for public bus transport in the locality for the actual distance traveled; for mountainous, island, border areas of the same length, the maximum reimbursement will be twice the standard rate for public bus transport in the locality where the personnel are sent.

The basis for reimbursement includes the travel permit of the traveling personnel confirmed by the receiving agency and a list of the actual distance traveled submitted to the head of the agency or unit, or the leader of the commune (for commune officials) for approval.

Travel allowances are calculated from the day the traveling personnel start the mission until they return to their agency (including travel time, stay time, holidays as prescribed). Travel allowances include food and incidental expenses, ranging from 20,000 VND/day/person to 50,000 VND/day/person.

5.2. Travel allowance:

Traveling personnel can be reimbursed for accommodation rental fees at the destination. The reimbursement amount for accommodation rental fees is based on the actual invoice, but not exceeding 120,000 VND/day/person.

5.3. Reimbursement for accommodation expenses at the work location:

If traveling personnel travel alone or if a mixed-gender group requires separate rooms, the maximum reimbursement for accommodation rental fees for individuals or odd members in the group will not exceed 240,000 VND/day/person.

For personnel staying overnight in places without guesthouses or hotels (without invoices), the maximum reimbursement will not exceed 40,000 VND/day/person.

For commune officials: This applies to cases where commune officials are regularly sent on missions within the district for more than 10 days/month. The maximum reimbursement will not exceed 40,000 VND/month/person.

5.4. Reimbursement of travel allowances:

For village cadres: This applies to cases where cadres are assigned to work outside their home commune for more than 10 days/month within the same district. The maximum allowance shall not exceed 40,000 VND/month/person.

For civil servants belonging to other agencies and units: This applies to cases where personnel must travel for work more than 15 days/month (such as clerks delivering official documents, forest rangers inspecting forests...). The maximum allowance shall not exceed 150,000 VND/month/person.

5.5. In cases of inter-departmental or inter-agency working groups, the leading agency of the working group shall bear the costs for common activities of the group (such as office supplies, car rental fees...). The agency or unit sending personnel on business trips shall be responsible for reimbursing travel expenses for their personnel (including transportation fees, travel allowances, accommodation rental fees).

II. Conference expenditure regulations:

1. Agencies and units organizing national-level summary conferences or congresses must obtain permission in writing from the Politburo or the Prime Minister.

Conferences at the provincial or city level must obtain permission in writing from the Provincial Party Committee Standing Committee, City Party Committee Standing Committee, or the Chairman of the People's Committee of the province or centrally governed city.

Conferences convened at the district or county level must obtain permission in writing from the District Party Committee Standing Committee, County Party Committee Standing Committee, or the Chairman of the People's Committee of the district or county.

2. The conference expenses stipulated in this Circular apply uniformly to summary conferences, conferences with term-based characteristics, training sessions, regular directive conferences for the deployment of work by agencies and units throughout the country.

3. All agencies and units organizing conferences must arrange venues reasonably, combine multiple contents, prepare high-quality agendas, and consider the composition and number of delegates. The duration of the conference shall not exceed three days, and training sessions shall not exceed seven days. When organizing conferences, agencies and units must comply strictly with the expenditure regulations set forth in this Circular and budget within the approved annual budget range by the competent authority, without ostentatious formalities, banquets, receptions, or combined activities such as sightseeing and vacations, and shall not allocate funds for gifts or souvenirs.

4. Agencies and units organizing conferences must facilitate convenient accommodation and dining conditions for delegates. Delegates attending the conference shall pay for their meals and accommodations using their travel allowances and part of their salaries; the organizing agency shall provide meal and accommodation subsidies according to the regulations for invited delegates who do not receive state salary. No support shall be provided for meals and accommodations for invited delegates who are state officials, employees, or delegates from enterprises.

5. Sessions of the National Assembly and National Congresses of the Communist Party of Vietnam shall not be subject to this Circular.

6. The State Treasury Agency shall be responsible for supervising conference expenditures of units to ensure compliance with prescribed regulations.

7. Contents and expenditure levels:

7.1. Expenditure contents:

Rental fees for conference halls during the conference period (in cases where the organizing agency does not have its own venue).

Printing (or purchasing) materials for the conference. Additional materials requested by participants shall be sold by the organizing agency to cover costs at a price without profit margin.

Rental fees for vehicles transporting delegates from their accommodation to the conference venue.

Water consumption fees.

Subsidies for meals and accommodation (for all-day conferences) and transportation fees for invited delegates who do not receive a salary.

Other expenditures such as overtime pay, medical expenses for common illnesses, hall decoration, etc., shall be reimbursed based on actual expenses with a spirit of thrift.

Awards and incentives for outstanding achievements at annual summary conferences, and expenses for propaganda, sightseeing, and vacations for conference attendees shall not be included in the conference budget but shall be counted under award and incentive, propaganda, and welfare fund expenditures of the agency or unit (if applicable).

7.2. Specific expenditure levels:

Subsidies for meals for invited delegates who do not receive a salary: The expenditure level ranges from 15,000 VND/day/person to 40,000 VND/day/person.

In cases where centralized meals must be organized, the organizing agency shall collect meal fees from delegates and only organize meals at the level of 15,000 VND/day/person to 40,000 VND/day/person.

Subsidies for accommodation for invited delegates who do not receive a salary: The maximum amount shall not exceed 120,000 VND/day/person.

Water consumption subsidies: The maximum amount shall not exceed 5,000 VND/day/person.

Transportation subsidies for invited delegates who do not receive a salary shall be based on the public bus fare rates for the local area, decided by the head of the organizing agency for the actual distance traveled.

III. Implementation:

1. The preparation, allocation, and settlement of budgets for travel expenses and conference expenditures shall be carried out in accordance with the provisions of the State Budget Law and guiding documents thereof.

2. Any expenditures for travel expenses and conferences that do not comply with the provisions of this Circular, upon inspection by higher-level management agencies or financial authorities at various levels, may require the relevant agencies or units to rectify. Persons issuing incorrect expenditure orders or approving incorrect expenditures shall be subject to disciplinary action, administrative penalties, or criminal prosecution according to the law, and shall be responsible for recovering and returning to the state treasury any improperly expended funds.

3. The expenditure levels for travel expenses and conference fees specified in this Circular are the maximum levels. Based on the budget capacity and actual conditions at the local level, the People's Committees of provinces and centrally governed cities shall specify detailed travel expense and conference fee regulations for local agencies, and the Ministers, Heads of ministerial-level agencies, and heads of government agencies shall specify detailed travel expense and conference fee regulations for their agencies within the framework of the maximum levels (for expenditure levels with maximum ceilings specified in this Circular) or within the range (for expenditure levels with ranges specified in this Circular).

4. Public service units with self-financing autonomy and administrative agencies implementing staff quota and administrative management funding shall apply this Circular and specific guidance documents issued by the Ministry of Finance.

5. State-owned enterprises shall apply the travel expense system and conference regulations stipulated in this Circular in accordance with the production and business characteristics of their units.

6. This Circular takes effect from January 1, 2005, replacing Circulars No. 94/1998/TT-BTC and No. 93/1998/TT-BTC dated June 30, 1998; Circulars No. 75/1999/TT-BTC and No. 74/1999/TT-BTC dated June 14, 1999 issued by the Ministry of Finance. Any difficulties encountered during implementation should be reported to the Ministry of Finance for guidance on implementation./.