Directive No. 127-TTg On Rectifying and Strengthening Management of Expenditure for Domestic Delegations Going Abroad and Foreign Delegations Coming to Vietnam.

 DIRECTIVE OF THE PRIME MINISTER
On regulating and strengthening management of expenditure for domestic delegations going abroad and foreign delegations coming to Vietnam
citizens entering and exiting the country and foreign delegations entering the country

In recent times, the issuance and implementation of financial expenditure regulations for outgoing and incoming delegations have made some progress and initially followed established procedures. However, there are still many shortcomings such as: Many outgoing delegations, especially those using production and business funds from state enterprises, do not strictly adhere to the standards and common regulations. Many enterprise directors bring large amounts of foreign currency abroad, spend arbitrarily beyond the allowed limit, and do not settle accounts clearly. Many outgoing delegations hosted by foreign countries, including some heads of agencies, do not voluntarily implement the income regulation system as prescribed. The reception expenses for foreign delegations by many agencies and enterprises are wasteful, with arbitrary organization of tours and banquets, and widespread gift-giving not in accordance with unified standards.

To regulate the above situation, ensuring uniform and effective financial expenditure management for outgoing and incoming delegations, simplifying procedures while strictly controlling expenditures according to national standards and regulations, the Prime Minister issues the following directive:

1. Ministers, Heads of ministerial-level agencies and agencies under the Government, Heads of Central Committees and mass organizations, and Chairpersons of People's Committees of provinces and centrally governed cities must base on their financial capacity for the annual plan (funds from the State budget, production and business capital, and foreign aid) and the national expenditure standards to propose or decide on sending out delegations and welcoming incoming delegations. The organization of our delegations to work with counterparts must be efficient, streamlined, practical, with reasonable arrangements for working time, travel, and accommodation, avoiding unnecessary lengthening, ensuring that they do not exceed the approved budget confirmed by the Prime Minister and announced by the Ministry of Finance.

2. Financial Department Directors of ministries, ministerial-level agencies, and agencies under the Government, and Central Committees and mass organizations; Chief Accountants of State-owned Corporations and Industrial Associations (if authorized by the Financial Department Director of the supervising ministry); and Directors of Provincial and Municipal Departments of Finance and Prices must be responsible for checking expenditures for delegations using production and business funds; reviewing and settling accounts for expenditures for delegations funded by the State budget for units under their jurisdiction according to the unified expenditure regulations issued by the Ministry of Finance. They must compile and report quarterly on actual expenditures for outgoing and incoming delegations to the Ministry of Finance. The Ministry of Finance must manage strictly according to the principle: No allocation or approval of funds for the next quarter for any agency or unit that does not submit a quarterly expenditure report.

3. Heads of agencies and units with staff traveling abroad must ensure that delegations funded by the State budget comply with the regulations, standards, types of air tickets, hotel rooms, means of transportation, food allowances, or incidental expenses for each type of staff as stipulated in Circulars No. 37-TC/TCĐN dated June 18, 1991, and No. 32-TC/TCĐN dated July 21, 1992, issued by the Ministry of Finance. Delegations traveling abroad using funds from state enterprises should also follow the regulations and standards set by the Ministry of Finance. If additional expenditures are required beyond the prescribed standards, they must be explained clearly during settlement. Delegations hosted by foreign countries must voluntarily declare their income and fulfill their tax obligations to the State budget according to Circulars No. 10-TC/TCĐN dated March 24, 1988, and No. 2-TC/TCĐN dated January 28, 1989, issued by the Ministry of Finance.

Expenditures for hosting foreign guests must comply with the standards prescribed by the Chairman of the Council of Ministers in Directive No. 297-CT dated November 26, 1986. Specific monetary amounts for each standard will be defined by the Ministry of Finance.

4. The Ministry of Finance must regularly review and adjust expenditure standards and regulations to suit the external affairs tasks and market prices both domestically and internationally. Strengthen inspections, and promptly address any violations. Firmly impose penalties ranging from requiring settlement, supplementary payments, to suspending funding for subsequent delegations from agencies and units found to be in violation.