Circular No. 12/2025/TT-BTC amends and supplements some articles of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance on travel expenses and conference expenditure regulations.

CIRCULAR

Amending and supplementing some articles of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on travel expenses regulations and conference expenditure regulations

Pursuant to the Law on Legislative Regulatory Documents issued on June 22, 2015; the Law amending and supplementing certain provisions of the Law on Legislative Regulatory Documents issued on June 18, 2020;

Pursuant to the State Budget Law issued on June 25, 2015; the Law amending and supplementing certain provisions of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of State Property Law, Tax Administration Law, National Reserve Law, Personal Income Tax Law, and Administrative Violation Handling Law issued on November 29, 2024;

Pursuant to the Law on Public Officials and Civil Servants dated November 13, 2008;

Pursuant to the Civil Servant Law dated November 15, 2010;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 72/2023/NĐ-CP dated September 26, 2023 of the Government stipulating standards and quotas for car usage;

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

1. Scope of Regulation:

The Minister of Finance hereby promulgates this Circular amending and supplementing some articles of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on travel expenses regulations and conference expenditure regulations.

Article 1. Amending and supplementing some articles of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Minister of Finance on travel expenses regulations and conference expenditure regulations (hereinafter referred to as Circular No. 40/2017/TT-BTC) as follows:

1. Amending and supplementing Point c Clause 1 Article 5 as follows:

"c) Regulations on purchasing domestic air tickets for official trips:

- For high-level leaders (above the level of Minister) shall follow the current regulations of the State.

- Business class (Business class or C class) seats for Ministers and equivalent positions; Deputy Ministers and officials with a position allowance coefficient of 1.3 or higher; Deputy heads of central political and social organizations; Secretary of the Central Youth Union of Ho Chi Minh Communist Party.

- Premium, flexible class seats (such as: Premium, Deluxe, Plus, Flex, etc.) for officials with a position allowance coefficient from 0.8 to 1.25 but not eligible for business class (Business class or C class) tickets.

In case of urgent work requirements where business class tickets cannot be purchased, officials with a position allowance coefficient from 0.8 to 1.25 may purchase business class (Business class or C class) tickets. The Minister, head of central agencies, People's Councils of provinces and centrally governed cities shall specify the application of this regulation to ensure suitability with the characteristics and budget balancing capacity of their agencies, units, and localities.

- Economy class seats: "For other categories."

2. Amending and supplementing Clause 2 Article 5 as follows:

"2. Reimbursement of allocated travel expenses for car usage when on official trips, reimbursement of self-provided transportation costs for official trips:

a) For individuals using cars for official trips: Shall comply with the provisions of Decree No. 72/2023/NĐ-CP dated September 26, 2023 of the Government stipulating standards and quotas for car usage.

b) For civil servants, employees, and workers who do not have car allocation standards for official trips and provide their own means of transportation: Shall be reimbursed for self-provided transportation costs ensuring that it does not exceed the standard for the categories specified in Point a Clause 2 Article 5 of this Circular and must be stipulated in the internal expenditure regulations of the unit."

3. Amend and supplement Article 6 as follows:

"Article 6. Accommodation Allowance

1. Accommodation allowance is additional money provided to individuals on official trips outside their salary, paid by the agency or unit sending them on the trip, calculated from the start of the trip until its conclusion and return to the agency or unit (including travel time and stay time at the destination). The accommodation allowance rate for individuals on official trips is VND 300,000 per day.

In cases of day trips (returning on the same day), the head of the agency or unit shall determine the accommodation allowance based on actual working hours during the day (including travel time) and the distance traveled, and must be stipulated in the internal expenditure regulations of the agency or unit.

2. Civil servants, employees, and workers from mainland sent on official duties to sea or island areas shall receive an accommodation allowance of VND 400,000 per person per day actually spent at sea or on islands (applicable to both working days and travel days at sea or on islands). In special cases where specific industries have been granted allowances for official trips to sea or island areas by competent authorities, the highest allowance (accommodation allowance or subsistence allowance) shall be chosen to pay for the individual's official trip."

4. Amending and supplementing Clause 2, Clause 3 Article 7 as follows:

"2. Reimbursement in the form of allocation:

a) Senior leaders at the Minister and Deputy Minister levels and other leaders with a position allowance coefficient of 1.25 or higher: VND 1,600,000 per day per person, regardless of the destination.

b) Leaders with a position allowance coefficient of 0.8 to 1.20:

- For trips to centrally governed cities: VND 800,000 per day per person.

- For trips to provinces: VND 600,000 per day per person.

c) Other categories of civil servants, employees, and workers:

- For trips to centrally governed cities: VND 600,000 per day per person.

- For trips to provinces: VND 500,000 per day per person.

3. Reimbursement based on actual invoices:

In cases where individuals on official trips do not accept reimbursement in the form of allocation under Clause 2 of this Article, they shall be reimbursed based on the actual cost of renting rooms (with legal invoices and supporting documents) approved by the head of the agency or unit according to the following rental standards:

a) Senior leaders at the Minister level: VND 4,000,000 per day per room for a single occupancy, regardless of the destination.

b) Senior leaders at the Deputy Minister level and other leaders with a position allowance coefficient of 1.25 to 1.30:

- For trips to centrally governed cities: VND 2,000,000 per day per room for a single occupancy.

- For trips to provinces: VND 1,800,000 per day per room for a single occupancy.

c) Officials in leadership positions shall be entitled to a job position allowance coefficient ranging from 0.8 to 1.20:

- For travel to centrally governed cities: VND 1,200,000 per day per room according to the standard for one person per room.

- For travel to provinces: VND 800,000 per day per room according to the standard for one person per room.

d) Other officials, civil servants, public officials, and employees:

- For travel to centrally governed cities: VND 1,400,000 per day per room according to the standard for two people per room.

- For travel to provinces: VND 1,100,000 per day per room according to the standard for two people per room".

5. Amend Clause 1 of Article 8 as follows:

"1. For commune-level officials who must travel on duty for more than 10 days per month; and for other officials, civil servants, public officials, and employees of agencies and units who must travel on duty for more than 10 days per month, they shall be reimbursed a lump sum of up to VND 700,000 per person per month for vehicle parking and fuel expenses, which must be stipulated in the internal financial regulations of the unit".

6. Amend Clause 1 of Article 12 as follows:

"1. Payment for lecturers and speakers; payment for participants presenting papers at conferences: Implemented according to the lecturer and speaker remuneration levels prescribed in Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance guiding the preparation of budgets, management, use, and settlement of training and capacity building funds for civil servants and public officials; and Circular No. 06/2023/TT-BTC dated January 31, 2023, issued by the Minister of Finance amending and supplementing certain provisions of Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Minister of Finance".

7. Amend and supplement Clauses 3 and 4 of Article 12 as follows:

"3. Payment for refreshments during breaks: VND 50,000 per half-day per delegate.

4. Reimbursement for meals for invited delegates not on the payroll of state agencies, public institutions, and enterprises shall be provided on a lump-sum basis as follows:

a) Meetings held in centrally governed cities: VND 300,000 per day per person;

b) Meetings held in provinces: VND 200,000 per day per person;

c) Special meetings organized by communes, towns, and wards (regardless of the location): VND 150,000 per day per person".

Article 2. Abolish and change wording related to some articles of Circular No. 40/2017/TT-BTC

1. Abolish the phrase "In particular, for air ticket payment vouchers outside the ticket stub (or electronic ticket), it must be accompanied by the boarding pass as required by law. In case the boarding pass is lost, there must be confirmation from the agency or unit sending the person on a business trip (applicable when reimbursing actual travel expenses)" in Clause 3 of Article 10.

2. Abolish the phrase "overtime pay" in Clause 8 of Article 11.

3. Abolish some articles and clauses of Circular No. 40/2017/TT-BTC as follows:

a) Clause 7 of Article 3.

b) Article 15.

Article 3. Implementation Provisions

1. This Circular takes effect from May 4, 2025.

2. For travel expense allowances and conference expense budgets in 2025, ministries, central agencies, and localities shall allocate and arrange within the scope of the state budget expenditure plan for 2025 already approved by the competent authority.

3. When regulations on expense systems and standards referred to for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacement documents.

4. During implementation, if there are any difficulties, please report them promptly to the Ministry of Finance for research and resolution./.