Circular No. 142/2009/TT-BTC amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on the regulations for travel expenses and the organization of conferences for state agencies and public service units, and amending and supplementing Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance on travel expense regulations for civil servants traveling abroad for short-term stays funded by the state budget.

Circular No. 142/2009/TT-BTC stipulates standards for purchasing domestic air tickets for work trips and adjusts the categories eligible to receive travel expense allowances for civil servants. This circular replaces certain provisions of Circular No. 23/2007/TT-BTC and Circular No. 91/2005/TT-BTC.

Số hiệu142/2009/TT-BTC
Loại văn bảnCircular
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Sỹ Danh — Thứ trưởng
Cập nhật27/06/2026
NgànhFinance
Lĩnh vựcBudget Management
Ngày ban hành14/07/2009
Ngày áp dụng28/08/2009
Ngày hết hiệu lực
Tình trạngIn effect
✦ Tóm lược thông minh

Circular No. 142/2009/TT-BTC stipulates standards for purchasing domestic air tickets for work trips and adjusts the categories eligible to receive travel expense allowances for civil servants. This circular replaces certain provisions of Circular No. 23/2007/TT-BTC and Circular No. 91/2005/TT-BTC.

Đối tượng áp dụng

Civil servants traveling abroad for short-term stays funded by the state budget; high-level leaders of state agencies and public service units.

Các điểm cốt lõi

  • High-level leaders (at or above the level of Minister) shall follow the current regulations of the State regarding the purchase of domestic air tickets for work trips.
  • Leaders receiving a leadership position salary, leadership position allowance, or having a leadership position allowance coefficient of 1.3 or higher are prioritized for business class (Business class or C class) seats when traveling abroad for short-term stays.
  • Deputy heads of central political-social organizations with a leadership position allowance coefficient of 1.25 and the Secretary-General of the Central Youth Union of Ho Chi Minh Communist Youth Organization are prioritized for business class seats when traveling abroad for short-term stays.
  • Other officials are prioritized for economy class seats when traveling abroad for short-term stays.
  • This circular takes effect 45 days from the date of issuance, replacing certain provisions of Circular No. 23/2007/TT-BTC and Circular No. 91/2005/TT-BTC.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Establishes clear legal grounds for managing travel expense expenditures, ensuring transparency in the activities of civil servants.
  • Negative impact: May cause inequality between those prioritized for business class seats and those prioritized for economy class seats when traveling abroad for short-term stays.

❓ Câu hỏi thường gặp

Which civil servants are entitled to travel expense allowances?

High-level leaders (at or above the level of Minister) shall follow the current regulations of the State; Leaders receiving a leadership position salary, leadership position allowance, or having a leadership position allowance coefficient of 1.3 or higher are prioritized for business class seats when traveling abroad for short-term stays.

What seat category is prioritized for leaders?

Leaders receiving a leadership position salary, leadership position allowance, or having a leadership position allowance coefficient of 1.3 or higher are prioritized for business class (Business class or C class) seats when traveling abroad for short-term stays.

How many categories of individuals are prioritized for business class seats?

The categories of individuals prioritized for business class seats include: High-level leaders (at or above the level of Minister), leaders receiving a leadership position salary, leadership position allowance, or having a leadership position allowance coefficient of 1.3 or higher; Deputy heads of central political-social organizations with a leadership position allowance coefficient of 1.25 and the Secretary-General of the Central Youth Union of Ho Chi Minh Communist Youth Organization.

When does this circular take effect?

This circular takes effect 45 days from the date of issuance, replacing certain provisions of Circular No. 23/2007/TT-BTC and Circular No. 91/2005/TT-BTC.

Are there any categories that have been removed from the priority for business class seats?

The provisions revoked in this Circular do not refer to the revocation of priority for business class seats for any specific entity.

Toàn văn

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 142/2009/TT-BTC
Hanoi, July 14, 2009

CIRCULAR

Amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on travel expenses regulations and meeting organization expense regulations for state agencies and public service units, and amending and supplementing
Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance on travel expenses for civil servants and officials traveling abroad for short-term assignments funded by the State budget.

Implementing Conclusion No. 40-KL/TW dated March 6, 2009 of the Politburo regarding the amendment of unreasonable salary and allowance provisions for cadres, civil servants, and employees in Party, state, mass organizations, and armed forces agencies;

The Ministry of Finance guides the amendment and supplementation of Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on travel expenses regulations and meeting organization expense regulations for state agencies and public service units (hereinafter referred to as Circular No. 23/2007/TT-BTC); amending and supplementing Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance on travel expenses for civil servants and officials traveling abroad for short-term assignments funded by the State budget (hereinafter referred to as Circular No. 91/2005/TT-BTC) as follows:

 _____________________________________

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Article 1. Amend and supplement Point c Clause 7 Section I of Circular No. 23/2007/TT-BTC as follows:

"c. Regulations on purchasing air tickets for domestic work trips as follows: - For high-level leaders (at or above the level of Minister), follow the current regulations of the State; - Business class (Business class or C class) for the following categories: Officials receiving position-based pay tables issued pursuant to Resolution No. 730/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly, Decision No. 128-QĐ-TW dated December 14, 2004 of the Central Committee Secretariat or Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government including: Ministers and equivalent positions; officials with leadership position allowances of 1.3 or higher; Deputy heads of central political-social organizations with leadership position allowances of 1.25; Secretary-General of the Communist Youth Central Committee of Ho Chi Minh; - Economy class: For other positions."

Article 2. Amend and supplement Point 3.1.3 Clause 3 Section II of Circular No. 91/2005/TT-BTC as follows:

"3.1.3. Officials receiving position-based pay tables issued pursuant to Resolution No. 730/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly; Officials receiving leadership position allowances issued pursuant to Decision No. 128-QĐ-TW dated December 14, 2004 of the Central Committee Secretariat or Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government with leadership position allowances of 1.3 or higher, Deputy heads of central political-social organizations with leadership position allowances of 1.25; Secretary-General of the Communist Youth Central Committee of Ho Chi Minh."

1. This Circular shall take effect 45 days from the date of issuance, replacing Point c Clause 7 Section I of Circular No. 23/2007/TT-BTC; replacing Point 3.1.3 Clause 3 Section II of Circular No. 91/2005/TT-BTC dated October 18, 2005. Other provisions of Circular No. 23/2007/TT-BTC dated March 21, 2007 and Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance remain in effect.

2. In the course of implementation, if there are difficulties, please report to the Ministry of Finance for study and appropriate amendments and supplements.

Article 3. Effectiveness

1. This Circular shall take effect forty-five days from the date of signature, replacing Point c Clause 7 Section I of Circular No. 23/2007/TT-BTC; and replacing Point 3.1.3 Clause 3 Section II of Circular No. 91/2005/TT-BTC dated October 18, 2005. Other provisions of Circular No. 23/2007/TT-BTC dated March 21, 2007, and Circular No. 91/2005/TT-BTC dated October 18, 2005, issued by the Ministry of Finance, shall continue to be effective.

2. In the course of implementation, if there are any difficulties, agencies and units are requested to report to the Ministry of Finance for study and appropriate amendments and supplements.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Pham Sy Danh

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142/2009/TT-BTC
Circular No. 142/2009/TT-BTC amending and supplementing Circular No. 23/2007/TT-BTC dated March 21, 2007 of the Ministry of Finance on the regulations for travel expenses and the organization of conferences for state agencies and public service units, and amending and supplementing Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance on travel expense regulations for civil servants traveling abroad for short-term stays funded by the state budget.
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