Circular No. 146/2013/TT-BTC on financial management and asset management for Vietnamese Agencies Abroad

CIRCULAR

Regulations on financial management and assetsfor Vietnamese agencies abroad

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Pursuant to the Law on Vietnamese Representative Agencies Abroad No. 33/2009/QH12 adopted by the National Assembly of the Socialist Republic of Vietnam at its 12th session, fifth meeting on June 18, 2009;

The Minister of Finance issues this Circular regulating the preparation of budgets, management, use, and settlement of funds supported by the State budget for organizations assigned or authorized by the Ministry of Foreign Affairs to perform tasks of selecting, introducing, and managing Vietnamese workers working for foreign organizations and individuals in Vietnam.

Based on Decree No. 157/2005/NĐ-CP dated December 23, 2005 of the Government stipulating certain regulations for officials and civil servants working at overseas Vietnamese missions for a term of office;

Pursuant to Decree No. 48/2012/NĐ-CP dated June 4, 2012 of the Government amending and supplementing certain provisions of Decree No. 157/2005/NĐ-CP dated December 23, 2005 of the Government stipulating certain regulations for officials and civil servants working on assignment at Vietnamese agencies abroad.

Pursuant to 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;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular regulating financial management and asset management for Vietnamese agencies abroad:

PART I

GENERAL PROVISIONS

Article 1. Scope of Application

1. This Circular regulates financial management for Vietnamese agencies abroad; management of budget revenue and expenditure; standards, regulations, and expenditure quotas, and asset management for Vietnamese agencies abroad.

2. Vietnamese agencies abroad referred to in this Circular include:

a) Vietnamese representative agencies abroad implementing the official representation functions of the State of Vietnam in relations with foreign countries, regions, and international organizations as prescribed by the Law on Vietnamese Representative Agencies Abroad (referred to as Representative Agencies).

b) Other Vietnamese agencies abroad not part of the organizational structure of Representative Agencies established by Ministries, ministerial-level agencies, other central agencies, or provincial People's Committees under the central government, which enjoy funding from the state budget or retained budget revenues according to current laws.

PART II

SPECIFIC PROVISIONS

Article 2. Organization of budget revenue collection

1. Consular fees and charges:

Vietnamese agencies abroad manage the collection, submission, and utilization of revenue sources in accordance with the current regulations of the Ministry of Finance guiding the system of consular fee and charge collection, management, and utilization applicable to diplomatic representative agencies, consular representative agencies, and other agencies abroad.

2. Other revenues as prescribed by law:

Other revenues generated at Vietnamese agencies abroad shall be managed, collected, and utilized as follows:

a) For VAT refund revenues: Vietnamese agencies abroad may use 100% to reimburse agency expenses, reducing corresponding expenditure items.

b) For bank deposit interest income; income from organizations and individuals compensating for losses of agency property: Submit 100% to the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad.

c) For revenues from guest house, accommodation, and rental activities for organizations and individuals: After deducting direct costs incurred for these revenue-generating activities, if there is a surplus, the entire amount shall be submitted to the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad.

d) For funds received as sponsorship for activities and events of Vietnamese agencies abroad from organizations and individuals: After fulfilling sponsorship commitments (if any) or sponsored activities and events, any remaining funds (if any) shall be submitted to the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad.

3. Revenue from the liquidation of assets (after deducting liquidation-related expenses) shall be submitted to the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad. For Vietnamese agencies abroad directly subordinate to domestic public service units, the revenue from asset liquidation (after deducting liquidation expenses) shall be retained for use in accordance with Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government stipulating the autonomy and responsibility for the implementation of tasks, organizational structures, staffing, and finance of public service units and Circular No. 71/2006/TT-BTC dated August 9, 2006 of the Ministry of Finance guiding the implementation of Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government and any subsequent amendments and supplements (if any).

4. Management of the Temporary Holding Fund of the State Budget at Vietnamese representative agencies abroad shall be carried out in accordance with Circular No. 29/2000/TT-BTC dated April 24, 2000 of the Ministry of Finance on the management of the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad and any subsequent amendments and supplements (if any).

Article 3. Investment capital for construction and procurement of offices and residences for Vietnamese agencies abroad

1. For projects on the construction of offices and residences for Vietnamese agencies abroad, they shall be implemented and managed in accordance with the provisions of Decision No. 02/2008/QD-TTg dated January 7, 2008, of the Government on the issuance of regulations on the management of investment construction projects of Vietnamese agencies abroad; Decision No. 602/QD-TTg dated May 12, 2009, of the Government approving the investment construction plan for offices and residences of Vietnamese agencies abroad and other Vietnamese agencies abroad and any subsequent amendments and supplements; Circular No. 03/2008/TT-BNG dated December 24, 2008, of the Ministry of Foreign Affairs guiding the implementation of the regulations on the management of investment construction projects of Vietnamese representative agencies abroad and other Vietnamese agencies abroad; Circular No. 120/2008/TT-BTC dated December 12, 2008, of the Ministry of Finance guiding payment and settlement of investment capital for investment construction projects of Vietnamese representative agencies abroad and other Vietnamese agencies abroad.

2. For projects on the procurement of offices and residences for Vietnamese agencies abroad, they shall be implemented in accordance with the provisions of Decree No. 23/2010/NĐ-CP dated March 12, 2010, of the Government on the management and use of state assets of Vietnamese agencies abroad; Decision No. 02/2008/QD-TTg dated January 7, 2008, of the Prime Minister on the issuance of regulations on the management of investment construction projects of Vietnamese representative agencies abroad and other Vietnamese agencies abroad; Decision No. 08/2012/QD-TTg dated December 8, 2012, of the Prime Minister on the standards, norms, and management and use of offices, activity facilities, and residences of Vietnamese agencies abroad and any subsequent amendments and supplements.

Article 4. Sources of operating funds for Vietnamese agencies abroad

The operating funds for Vietnamese agencies abroad are allocated from the following sources:

1. State budget funds aimed at ensuring regular activities and professional operations according to the functions and tasks assigned to Vietnamese agencies abroad.

2. Fees and charges, and other lawful revenues retained in accordance with current laws.

Article 5. Management mechanism for operating funds of Vietnamese agencies abroad

The approved budget for the year for Vietnamese agencies abroad is the maximum expenditure limit to ensure the fulfillment of their functions, tasks, and authorities.

Operating funds allocated to Vietnamese agencies abroad are managed in two parts: funds allocated under the self-management system and funds not allocated under the self-management system.

Specific provisions are as follows:

1. Funds allocated under the self-management system:

a) Expenditure items from funds allocated under the self-management system include:

- Night shift wages and overtime pay.

- Regular operational expenses: public service payments; office supplies; information, propaganda, and communication; domestic travel expenses within the host country and abroad; hiring local personnel under contracts and for specific tasks; routine maintenance of fixed assets; purchasing assets for professional work and reception duties; regular gift and reception expenses; professional operational expenses for each sector; hygiene and epidemic prevention expenses; drinking water expenses; other regular operational expenses (if any).

- Expenses for organizing annual events and activities of the unit (events and activities commemorating National Day, Army Day, and the establishment of diplomatic relations between the two countries).

- Other special expenses appropriate to the functions, tasks, and authorities of the representative agency as stipulated in the Law on Representative Agencies of the Socialist Republic of Vietnam Abroad.

b) Basis for allocating the budget for funds allocated under the self-management system:

- Based on the total budget allocation received from the competent authority, after deducting the funds allocated without the self-management system as specified in Clause 2 of Article 5 of this Circular, the managing agency of Vietnamese agencies abroad will establish standard allocation rates for the budget for funds allocated under the self-management system applicable to each Vietnamese agency abroad as the basis for allocating funds under the self-management system.

- These allocation rates are established based on criteria including reference to actual expenditures over three consecutive years, with the current year's actual expenditure serving as the main basis for calculating the allocation rate for the planning year but taking into account the actual situation and special factors of each location in the planning year.

These allocation rates are adjusted annually to suit the actual situation and special factors of each location.

c) Management and use of funds allocated under the self-management system:

Within the allocated budget for funds under the self-management system, the head of the Vietnamese agency abroad has the authority and responsibility:

- To proactively allocate and use funds according to the assigned tasks and requirements to complete the mission, ensuring economy and effectiveness.

- To determine the expenditure level for each task suitable to the agency's characteristics but not exceeding the current expenditure standards and norms set by the competent state authority.

- For expenses without allocation rates, the head of the Vietnamese agency abroad establishes expenditure levels for each task and content within the allocated financial resources and bears responsibility for their decisions. Such decisions are made according to the internal expenditure regulations after consulting staff opinions. The management and supervision of expenditures are publicly disclosed to all staff members according to the issued regulations.

The internal expenditure regulations of Vietnamese agencies abroad, after being issued, must be reported to the superior supervising agency for monitoring and oversight. In cases where the internal expenditure regulations exceed the standards, norms, and quotas established by the competent authority, the superior supervising agency shall have the responsibility to request Vietnamese agencies abroad to adjust them accordingly.

2. Non-autonomous budget allocation funds:

a) Contents of expenditures from non-autonomous budget allocation funds of Vietnamese agencies abroad include:

- Expenditures according to the current state regulations, norms, and standards, including:

Living expenses for officials and civil servants, allowances and subsidies; term uniforms and personal items for officials and civil servants and their spouses; airfare, train tickets, and baggage fees when completing their terms and returning home; insurance premiums for medical examinations and treatments for officials and civil servants and their spouses; purchasing means of transportation for the work of Vietnamese agencies abroad.

- Expenditures based on actual occurrences, including:

+ Rent for office premises and housing; major repairs of office premises, housing, and assets according to approved projects.

+ Taxes related to land use rights, office taxes, and land rental fees.

+ Insurance premiums for housing, office premises, assets, and means of transportation.

+ Expenses for organizing events and tasks according to approved plans: Exhibitions, trade fairs, and other events (if applicable).

- Special expenditures and urgent tasks assigned by the competent authority.

b) Management and utilization of non-autonomous budget allocation funds:

The management and utilization of non-autonomous budget allocation funds shall be carried out strictly in accordance with the tasks and budgets allocated by the competent authority; following the current standards, norms, and expenditure quotas.

Article 6. Standards, norms, and management for expenditures from autonomous budget allocation funds

1. Night shift and overtime pay system:

a) Officials and civil servants working overseas who are required to work night shifts or overtime shall be entitled to compensatory leave; if compensatory leave cannot be arranged, the Head of the Vietnamese Agency abroad shall approve payment of night shift and overtime wages according to Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, jointly issued by the Ministry of Home Affairs and the Ministry of Finance, specifically as follows:

The maximum limit for night shift and overtime work, as stipulated by the Labor Law, is not more than 4 hours/person/day, 20 hours/person/month, and 200 hours/person/year.

Overtime wages for night shifts are not payable to confidential service officials performing specialized duties.

b) Supporting documents for overtime allowance payments include: A notice of overtime work detailing the time, total hours, and nature of the work performed; a payment voucher for overtime work confirmed by the Head of the Vietnamese Agency abroad.

2. Travel expense system:

Based on domestic or foreign travel assignments decided by the competent authority. Travel expenses are regulated as follows:

a) For officials and civil servants dispatched for domestic travel within the host country:

Dispatching officials and civil servants for domestic travel must be authorized by a written decision or confirmation from the Head of the Vietnamese Agency abroad agreeing to the dispatch. Travel expense reimbursements include:

- Transportation costs:

Transportation costs are reimbursed based on the ticket price, invoice, or receipt from the transportation provider. In case of air travel, reimbursement is made at the economy class rate (economy) except for the following situations:

+ Heads of Vietnamese representative offices abroad earning a ministerial-level salary, equivalent to a deputy minister, or having a leadership coefficient of 1.3 or higher, may be reimbursed for business class (business) air tickets when traveling domestically; traveling to and from Vietnam for work or to countries under their jurisdiction; and when accompanying high-ranking officials of the host country or international organizations.

+ Heads of Vietnamese representative offices abroad not falling into the aforementioned category can only be reimbursed for business class (business) air tickets when first arriving at a new location, upon completion of their term and return to Vietnam; when presenting credentials and concluding their term in countries under their jurisdiction; and when accompanying high-ranking officials of the host country or international organizations on diplomatic missions.

+ If spouses accompany the Head of the Vietnamese representative office abroad who is eligible for business class (business) air tickets, they will also be reimbursed according to the standards set for the Head of the Vietnamese representative office abroad.

- Hotel accommodation costs (lodging):

Reimbursement is based on actual expenses for rooms at mid-range prices in the area of travel. When officials and civil servants of Vietnamese agencies abroad are dispatched to travel with diplomatic delegations, ministries, departments of the host country, or high-level delegations from Vietnam, they may stay in mid-range rooms at the same hotel as the delegation.

- Travel allowance is calculated as follows:

b) Travel to another country:

Officials and civil servants of Vietnamese agencies abroad dispatched to travel to another country (outside their permanent residence) must be authorized by a written decision from the supervising agency of the Vietnamese Agency abroad. In urgent cases requiring immediate travel to countries under their jurisdiction to handle matters that require prompt attention (especially consular protection, citizen protection, etc.), the Head of the Vietnamese Agency abroad may decide to dispatch officials and civil servants for urgent travel; they bear responsibility for such decisions and immediately inform the supervising agency of the situation.

Travel expenses abroad or in overseas territories shall be reimbursed in accordance with the current regulations of the Ministry of Finance on travel expense allowances for state officials and civil servants undertaking short-term missions abroad, funded by the State budget.

In cases where travel expenses abroad are reimbursed based on actual expenses incurred in local currency at the destination country, such expenses shall be paid in foreign currency (USD) based on the conversion rate from the local currency to foreign currency according to the accounting exchange rate of the local bank (where the Vietnamese Agency's account is opened) at the time of the mission abroad.

c) In case of working in Vietnam:

Officials and civil servants of Vietnamese Agencies abroad who work in Vietnam based on the dispatch order for work issued by the competent authority of the Vietnamese Agency abroad shall be reimbursed travel expenses as follows:

- Officials and civil servants of Vietnamese Agencies abroad who work in Vietnam for a continuous period of 30 days (from the day they leave the host country to the day they leave Vietnam) shall receive the full subsistence allowance applicable during their mission abroad.

- In cases where the duration of work in Vietnam exceeds 30 days, starting from the 31st day, they shall not receive subsistence allowance outside the country but shall receive the domestic salary rate for the days exceeding the specified period.

- During the period of working in Vietnam, if officials and civil servants travel away from their office location for work purposes, they shall be reimbursed domestic travel expenses in accordance with the current regulations governing travel expenses for officials and civil servants working domestically.

The reimbursement of travel expenses in Vietnam shall be made by the Vietnamese Agency in foreign currency based on the conversion rate from Vietnamese Dong to foreign currency according to the accounting exchange rate of the Ministry of Finance at the time of the mission in Vietnam.

d) Payment vouchers include: the dispatch order for work issued by the competent authority, stubs of transportation tickets, accompanied by valid payment invoices (or electronic ticket invoices); boarding pass for air tickets; hotel invoices; notice of foreign currency exchange rates at the time of the mission.

3. Regarding procurement and use of office supplies:

a) Each quarter, departments must prepare plans for the use of office supplies so that the agency can purchase and distribute them to officials and civil servants within the annual budget allocation for the Vietnamese Agency.

b) Vietnamese Agencies abroad may establish usage standards for office supplies as a basis for managing their use efficiently, but payments must ensure complete documentation as required.

4. Regarding hosting guests, entertaining, contributions to diplomatic delegations, and gifts:

The head of the Vietnamese Agency abroad, based on the specific circumstances of each area, shall specify detailed internal expenditure regulations regarding guest reception (target groups, spending levels), entertainment, and gift-giving practices consistent with local customs, serving as a basis for implementation by Vietnamese Agencies abroad, following the principles stipulated as follows:

a) Guest reception expenses:

When receiving guests for work purposes, Vietnamese Agencies abroad may only provide mineral water, tea, and coffee; in necessary cases, inviting guests to meals related to professional work may be decided by the head of the Vietnamese Agency abroad within the agency's budget.

b) Entertainment expenses:

Entertainment should be conducted economically, limited to occasions such as National Day, Army Day, and the anniversary of diplomatic relations between two countries. The level of entertainment expenses shall comply with the internal expenditure regulations already established and within the agency's budget.

c) Gifts for diplomatic work: The head of the Vietnamese Agency abroad shall decide on the amount and quantity of gifts based on the gift-giving regulations in the internal expenditure regulations, taking into account the actual situation and local customs, within the allocated budget limit.

d) Contributions to diplomatic organizations: Contributions to diplomatic organizations in the host country shall be settled according to the notification of the diplomatic organization.

5. Regarding procurement, management, and use of assets for professional work and living:

Management and use of state assets at Vietnamese Agencies abroad shall be carried out in accordance with Decree No. 23/2010/NĐ-CP dated March 12, 2010, of the Government on the management and use of state assets of Vietnamese Agencies abroad and related implementing guidelines.

Some specific provisions are as follows:

a) Equipment and supplies for regular reception services: Decided by the head of the Vietnamese Agency abroad and kept for exclusive use.

b) Officials and civil servants of Vietnamese Agencies abroad shall be provided with equipment and supplies for work and living in accordance with the standards set by the main management agency.

For cases where rented houses have been equipped with facilities, additional purchases shall only be made for missing items within the prescribed standards and limits.

Upon completion of their term of service, officials and civil servants must hand over all state assets assigned to them for use; it is strictly prohibited to use work equipment and facilities for personal purposes.

c) Liquidation of property of headquarters, operational facilities, residential buildings, and other properties attached to land owned by the Vietnamese State: Implemented in accordance with Article 9 of Decree No. 23/2010/NĐ-CP dated March 12, 2010, of the Government on the management and use of state assets of Vietnamese Agencies abroad.

6. Wages for hiring local workers:

a) Depending on specific circumstances, the head of the Vietnamese Agency abroad may hire local workers after obtaining written permission from the main management agency. The wages paid to hired workers shall be stipulated in the contract signed between the Vietnamese Agency abroad and the worker, in line with the price level in the host country and within the budget allocation for the Vietnamese Agency abroad.

When the local price level changes, the Head of the Vietnamese Agency abroad shall decide on increasing/decreasing wages paid to workers to ensure the principles of thrift, efficiency, reasonableness, and suitability with the prices at the place of employment.

b) In cases where the labor contract stipulates that overtime pay and travel expenses allowance will be paid when traveling for work, the payment amount must be specified in the labor contract but shall not exceed the following levels:

- Overtime pay = (Wage/(22 days x 8 hours) x 150% (or 200%, 300%) x number of overtime hours. (In which: The 150% rate applies to overtime hours on regular days; the 200% rate applies to overtime hours on weekly rest days; the 300% rate applies to overtime hours on official holidays of the host country).

The limit on overtime hours for local workers shall not exceed 4 hours/person/day, 20 hours/person/month, and 200 hours/person/year.

- Travel expenses allowance = (Wage/22 days) x number of working days on travel.

7. Other provisions:

a) During their term of service at Vietnamese Agencies abroad, officials, civil servants, and their spouses as prescribed in Decree No. 157/2005/ND-CP dated December 23, 2005 of the Government on certain benefits for officials and civil servants serving terms at Vietnamese agencies abroad and Decree No. 48/2012/ND-CP dated June 4, 2012 of the Government amending and supplementing some articles of Decree No. 157/2005/ND-CP dated December 23, 2005 of the Government on certain benefits for officials and civil servants serving terms at Vietnamese agencies abroad, shall be reimbursed by the State for housing rent, electricity, water, cable TV subscription fees, telephone subscription fees, internet subscription fees, and fuel costs.

For these expenses, the Head of the Vietnamese Agency abroad shall base on the actual situation of the area and the budget allocation standard set by the supervising agency to specify the usage standard as the basis for controlling expenditure and practicing thrift and preventing waste.

b) In cases where certain documents or goods of the Vietnamese Agency abroad cannot be sent via cargo consignment but are carried by officials and civil servants on business trips, the Vietnamese Agency abroad shall reimburse them according to the excess baggage rate or carry-on rate based on the carrier's quoted fare, accompanied by confirmation of the quantity of goods received or dispatched by the Head of the Vietnamese Agency abroad.

For the transportation costs of goods, materials, and equipment purchased in Vietnam and shipped to the Vietnamese Agency abroad via cargo consignment, reimbursement shall be based on the legitimate invoice of the carrier.

Guesthouses and collective dining halls:

- Where conditions permit the organization of a collective dining hall, the Head of the Vietnamese Agency abroad shall make specific regulations on this activity based on the principle of revenue covering expenses, with no state budget support or revenue adjustment for this service.

- Any Vietnamese Agency abroad that can allocate space from its premises for guesthouses or temporary accommodation shall specify the service fee for guesthouses and temporary accommodation by the Head of the Vietnamese Agency abroad. The state budget shall not support the cost of this service. The Vietnamese Agency abroad shall manage the collection, submission, and use of the service in accordance with point c, Clause 2, Article 2 of this Circular.

Allocation of travel expenses from residence to workplace:

In cases where the Vietnamese Agency abroad cannot organize vehicles to serve the work of officials, civil servants, and staff at the foreign representative office due to the nature of the work and specific conditions, and such vehicles are arranged according to the regulations of the agency head, officials, civil servants, and staff shall be allocated travel expenses based on the monthly public transport fare in that locality. The allocated expenses must be lower than the cost of using vehicles to serve work.

Article 7. System, standards, and management for expenditures not subject to self-management regime

1. Living expenses for officials and civil servants and their spouses:

Officials, civil servants, and their spouses shall enjoy living expense allowances (minimum living expense level, living expense index) as prescribed in Decree No. 157/2005/NĐ-CP dated December 23, 2005 of the Government on certain benefits for officials and civil servants serving terms at Vietnamese agencies abroad, Decree No. 48/2012/NĐ-CP dated June 4, 2012 of the Government amending and supplementing some articles of Decree No. 157/2005/NĐ-CP dated December 23, 2005 of the Government on certain benefits for officials and civil servants serving terms at Vietnamese agencies abroad; Circular Joint No. 29/2006/TTLT-BNG-BTC-BNV-BLĐTBXH dated November 8, 2006 of the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Home Affairs, and Ministry of Labor, Invalids and Social Affairs guiding the implementation of Decree No. 157/2005/NĐ-CP mentioned above; Circular Joint No. 01/2010/TTLT-BNG-BNV-BLĐTBXH dated April 27, 2010 of the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Home Affairs, and Ministry of Labor, Invalids and Social Affairs amending and supplementing Circular Joint No. 29/2006/TTLT-BNG-BTC-BNV-BLĐTBXH mentioned above, and Circular Joint No. 01/2013/TTLT-BNG-BNV-BTC-BLĐTBXH dated May 8, 2013 of the Ministry of Foreign Affairs, Ministry of Finance, Ministry of Home Affairs, and Ministry of Labor, Invalids and Social Affairs guiding the implementation of Clause 3, Article 1 of Decree No. 48/2012/NĐ-CP mentioned above, calculated specifically as follows:

a) Living expenses (LE):

- Living expenses of officials and civil servants:

+ Paid based on actual days present in the host country consistent with the duration recorded in the decision assigning them to work at Vietnamese agencies abroad (except for cases returning to Vietnam for work as stipulated in point c, Clause 2, Article 6 of this Circular).

+ During annual leave, they continue to receive full living expenses.

+ Female members of representative offices who give birth shall be entitled to maternity benefits at 100% of the average salary paid into social insurance by the Social Insurance Fund and will cease to receive living expenses during the maternity leave period.

- Living expenses of spouses:

Paid based on actual days present in the host country. When spouses leave the duty station to return to Vietnam for personal matters, they must obtain the consent of the head of the Vietnamese agency abroad and will not receive living expenses during those days. The head of the Vietnamese agency abroad is responsible for specifying detailed regulations regarding the living and activities of spouses.

Living expenses are calculated as follows:

+ Monthly living expenses = Minimum LE x individual LE index.

+ For less than one month:

Supporting documents for payment of living expenses include: Decision agreeing to accompany as spouse standard and letter introducing payment of living expenses from the main managing agency of the Vietnamese agency abroad; photocopy of passport identity page and entry-exit stamp page.

In case the spouse returns to Vietnam for childbirth and is entitled to salary from the state budget, the Vietnamese agency abroad shall pay according to the domestic salary level converted into foreign currency based on the exchange rate published by the Ministry of Finance at the time of payment; if not entitled to salary from the state budget, no payment shall be made.

b) Payment of living expenses is based on:

Living expense table model C02a-HD issued together with Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance on the issuance of accounting regulations for administrative and public institutions.

In case living expenses are paid in local currency, convert the US dollar (USD) living expense level to local currency based on the exchange rate announced by the local bank at the time of payment (attached with the local bank's exchange rate).

If the average devaluation rate exceeds 8% compared to the previous year's January foreign exchange rate published by the Ministry of Finance, then supplementary living expenses may be considered. After the annual settlement, based on the aforementioned devaluation rate, Vietnamese agencies abroad shall calculate and report to the main managing agency for review. The main managing agency is responsible for checking and determining Vietnamese agencies abroad eligible for supplementary living expenses, detailing the support amount for each agency according to the list of each official and civil servant, then notify the Vietnamese agencies abroad to implement the payment of supplementary living expenses due to exchange rate differences.

Supplementary living expenses due to exchange rate differences shall be used within the annual budget allocation granted to the main managing agency.

2. Allowance and subsidies:

a) Concurrent position allowance:

Ambassadors and heads of Vietnamese representative agencies abroad assigned by authorized authorities of the Party and State to concurrently serve in other countries or international organizations shall be entitled to concurrent position allowance at the following rates: concurrently serving in 1 to 2 countries or international organizations shall receive 10% of the minimum living expense level at the home base as decided by the main managing agency; concurrently serving in 3 or more countries or international organizations shall receive 15% of the minimum living expense level at the home base as decided by the main managing agency.

b) Concurrent duty allowance:

If Vietnamese agencies are not adequately staffed according to the approved establishment by the Ministry of Home Affairs, officials and civil servants assigned by the main managing agency to concurrently perform duties shall be entitled to a concurrent duty allowance of 15% of the minimum living expense level.

c) Subsidy for areas with war or epidemics:

Officials and civil servants serving terms in areas affected by serious wars or epidemics threatening lives shall be entitled to a subsidy of 30% of the minimum living expense level applicable to that area.

In case officials and civil servants are assigned to concurrently serve in a country experiencing war or serious epidemic at the time of assignment, they shall also be entitled to a subsidy of 30% of the minimum living expense level during the assigned duty period as stipulated above.

Based on the report of the head of the Vietnamese agency abroad and considering the actual situation at the location, the Ministry of Foreign Affairs shall coordinate with the Ministry of Finance and the Ministry of Interior to examine and decide on the areas and periods during which this allowance is granted or not granted.

d) Allowance for women:

Female officials and civil servants, and their spouses, shall be entitled to a monthly allowance of 5% of the minimum living expense at the place of work.

3. Airfare (or other means of transportation) and baggage fees for mission period travel:

a) Transportation costs:

- Officials and civil servants, and their spouses when leaving Vietnam to the working area and upon completion of the term of service shall be reimbursed for travel expenses from their residence to the airport (railway station, bus terminal); they shall be entitled to the standard economy class airfare for the shortest direct route. If traveling by other means, the cost will be reimbursed according to the ticket price of that means of transportation.

- The head of the Vietnamese representative office abroad shall be entitled to the standard business class airfare for the shortest direct route when: Arriving at the working area for the first time and upon completion of the term of service; traveling to present credentials and bid farewell to the host country during concurrent missions.

In cases where the spouse travels together with the head of the Vietnamese representative office abroad, they shall also be entitled to the same airfare and other transportation standards as those specified for the head of the Vietnamese representative office abroad.

b) Baggage fees:

Officials and civil servants, and their spouses when leaving Vietnam to the working area and upon completion of the term of service shall be reimbursed for a quota of 50 kg of baggage per trip out and 50 kg of baggage per trip back per term (excluding free baggage allowance according to airline regulations), based on the baggage fee rate of the airline, on the same flight as the official or civil servant.

In cases where officials and civil servants change the working area according to the decision of the competent authority, they shall be reimbursed for airfare and baggage fees according to the standards stipulated in points a and b of Clause 3, Article 7 of this Circular.

c) In cases where the spouse, due to objective reasons, does not stay for the entire term of service with the official or civil servant, they shall only be reimbursed for travel expenses and baggage fees if the stay is at least half (1/2) of the term of service of the official or civil servant.

d) Sources of funds for reimbursement of transportation costs and baggage fees are as follows:

- When leaving Vietnam to the working area, the cost shall be covered within the budget of the main managing agency's outgoing delegation of the Vietnamese agency abroad.

- Upon completion of the term of service and returning to Vietnam, the cost shall be covered within the allocated budget of the Vietnamese agency abroad.

đ) Payment vouchers include:

Invoice or legal receipt of payment or airline baggage fee quotation, accompanied by a copy of the air ticket, ticket stub, or boarding pass of other means of transportation; in case of purchasing electronic tickets, an electronic payment receipt for the ticket purchase must be attached; notification of foreign currency exchange rate at the time of departure and return.

4. Reimbursement for accommodation expenses during waiting time for flights when accepting mission work and upon completion of the term of service:

If accommodation is necessary, a subsistence allowance for up to four days at the transit location's subsistence level as prescribed in point a, Clause 1, Article 7 of this Circular shall be reimbursed.

The reimbursement for accommodation expenses when going and returning shall be handled by the Vietnamese agency abroad where the official or civil servant serves the term of service.

5. Clothing and other personal items for officials, civil servants, and their spouses during the term of service:

a) Officials, civil servants, and their spouses shall be provided with a lump sum allowance to purchase clothing and other personal items during the term of service, specifically:

- A total of 1,800 USD per person for one term for the Head of the Vietnamese Agency Abroad and their spouses accompanying them on the term of service.

- A total of 1,500 USD per person for one term for officials and civil servants with titles from Counselor to Ambassador and those with a living expense index equivalent to or higher than the Counselor's index (196%); their spouses accompanying them on the term of service.

- A total of 1,300 USD per person for one term for officials and civil servants who do not fall under the categories mentioned in the first and second bullet points of point a, Clause 5, Article 7 of this Circular.

- A total of 1,000 USD per person for one term for the spouses of officials and civil servants mentioned in the third bullet point of point a, Clause 5, Article 7 of this Circular accompanying them on the term of service.

In cases where officials, civil servants, and their spouses have received the aforementioned clothing allowance but must return to Vietnam before the scheduled time, they must repay the portion of the funds to the agency according to the ratio of the time spent, calculated using the following formula:

In cases where the spouse arrives later than the official or civil servant, the clothing allowance will be calculated based on the actual time present at the location, using the following formula:

In cases where the term of service is extended for six months or more according to the decision or telecommunication notice of the main managing agency of the Vietnamese agency abroad, they shall be entitled to additional clothing allowances calculated according to the extended period. The calculation formula is as follows:

b) For other essential items serving family life during the term of service:

The main managing agency of the Vietnamese agency abroad shall specify the list; the Vietnamese agency abroad shall decide on procurement based on the actual situation at the location and the allocated budget, and it must be included in the internal expenditure regulation of the agency. Full documentation and invoices must be provided when settling accounts.

6. Reimbursement for health examination and treatment insurance:

a) Based on the decision to assign for duty term, the state budget supports a level of 500 USD/person/year to purchase health insurance for examination and treatment for officials, civil servants, spouses. With this insurance premium, it must ensure the purchase of health insurance for examination and treatment with an insurance liability limit according to the rules of Vietnam Insurance.

In cases where officials, civil servants, and spouses purchase health insurance at a higher premium than the state budget support level, the individual shall bear the difference in insurance premiums.

If officials, civil servants, and spouses do not purchase health insurance as prescribed in this Circular, the state budget will not cover the examination and treatment costs for that individual.

b) Officials, civil servants, and spouses during their duty term abroad may participate in compulsory health insurance contributions within the country according to current regulations. The contribution levels, procedures, payment methods, and benefits shall be guided by the Ministry of Health.

c) For emergency cases requiring immediate handling or treatment of serious illnesses where the insurance organization only reimburses part of the examination and treatment costs according to the insurance contract, the individual must pay the remaining amount.

Payment shall be based on the legal receipt issued by the insurance organization and the medical facility.

7. Procurement of transportation means serving the work of Vietnamese agencies abroad:

The provision of transportation means serving the work of Vietnamese agencies abroad must comply with the standards, quotas, and prices stipulated in Decision No. 30/2010/QĐ-TTg dated March 15, 2010, of the Prime Minister on the issuance of regulations on standards, quotas, and management and usage systems for transportation means serving the work of Vietnamese agencies abroad.

The funding for providing transportation means serving the work of Vietnamese agencies abroad is guaranteed by the state budget and allocated in the annual budget plan of Vietnamese agencies abroad.

When purchasing a new vehicle, there must be a car purchase contract signed between the head of the Vietnamese agency abroad or his authorized representative and the seller's representative. In cases where the host country does not have regulations on vehicle purchase contracts, a legal purchase document must be provided. All official vehicles must be insured.

8. Renting office premises and housing:

a) For areas where office premises and housing belong to us or are co-owned, based on the regulations of the competent authority regarding the standards, quotas, and management and usage systems for office premises and housing of Vietnamese agencies abroad, taking into account the actual situation in each area, the head of the Vietnamese agency abroad shall arrange working space, reception areas, and housing for various departments and members of the Vietnamese agency abroad to ensure solemnity, neatness, and suitability for intended use.

For properties belonging to Vietnamese agencies abroad, all assets and construction works on the land must be insured according to the regulations of the host country.

b) In cases where renting office premises and housing is necessary, the following shall apply:

- Renting office premises and housing for officials and civil servants shall be based on the standards and quotas for the use of office space and housing as stipulated by the Prime Minister's Decision; taking into account the price level and housing area quotas of the host country and the available budget; the managing agency allocates funds to ensure that Vietnamese agencies abroad rent premises that are solemn, neat, and suitable for intended use. The head of the Vietnamese agency abroad is responsible for ensuring compliance with the terms of the rental contract and the laws of the host country.

- When there is a need to rent new premises, change rented premises, or extend the rental contract, the Vietnamese agency abroad must report to the managing agency for approval. Upon approval by the managing agency, the Vietnamese agency abroad can proceed with renting and report a draft rental contract to the managing agency before signing the formal contract. The rental contract must be legally confirmed by the competent authority according to the regulations of the host country; if the host country has no such regulations, the head of the Vietnamese agency abroad decides on obtaining legal confirmation from the host country for the rental contract.

In cases where extending the rental contract or changing rented premises results in a new rental fee increase of no more than 10% compared to the previous rental fee, the head of the Vietnamese agency abroad may decide and inform the managing agency after signing the rental contract.

- If the rental contract requires a deposit from the landlord, the Vietnamese agency abroad shall record it in the advance payment account and recover the deposit upon expiration of the rental contract to return the source funds. The managing agency of the Vietnamese agency abroad shall specify the responsibility for repayment in cases where personal damage to rented property leads to compensation claims by the landlord.

- If renting housing for officials and civil servants exceeds the specified area, the excess shall be borne by the individual.

c) When officials and civil servants arrive to take up their duty term and are assigned temporary accommodation by Vietnamese agencies abroad during the handover period, if the Vietnamese agency abroad cannot provide temporary accommodation, the newly arrived officials and civil servants may rent a hotel room or apartment of medium type (equivalent to a two-star hotel) in the host country during the handover period as prescribed.

9. Major repairs of assets and houses according to approved projects:

The renovation, major repairs, and upgrading of office premises and housing must be carried out with projects and detailed budgets for each repair item, which are included in the annual budget and approved by the competent authority. Managing agencies must establish分级翻译如下，以符合您的要求：

10. Expenditure to implement urgent tasks assigned by the competent authority:

In the case where Vietnamese agencies abroad generate additional special activities or unexpected events assigned by competent authorities after the time when they were allocated funds to implement the self-management regime, such Vietnamese agencies abroad shall issue documents and prepare budget estimates for expenditures to be submitted to their managing agencies for review and decision by competent authorities.

11. Other expenditure regimes:

a) For areas with underdeveloped healthcare services, officials, civil servants, and their spouses must bear the travel expenses themselves if they need to return to Vietnam for medical examination and treatment; during this period, officials, civil servants, and their spouses will enjoy social insurance benefits according to current regulations but will not receive living allowances.

b) In cases where officials, civil servants, and their spouses die during their term of service in the host country, the costs incurred beyond the amount covered by the insurance organization (such as transportation costs for returning remains to the home country) will be reimbursed; at the same time, a round-trip airfare or other means of transportation for one civil servant accompanying the remains back to the home country will also be reimbursed.

Article 8. Budget Estimation, Allocation, and Implementation

The establishment of budgets, allocation, disbursement, management, utilization, and settlement of accounts for financial resources shall be carried out in accordance with current financial and budgetary laws; this Circular supplements certain provisions to suit the specificities of the process of establishing, allocating, and implementing annual operational activity budgets for Vietnamese agencies abroad as follows:

1. Establishment of budget projections:

a) Each year, Vietnamese agencies abroad base their budget estimates for state revenues and expenditures on assigned political tasks, prescribed standards and rates of expenditure, price fluctuations in the host country, changes in the US dollar relative to local currency, audit reports on budget estimates issued by competent authorities, and previous years' budget implementation situations. They prepare state budget revenue and expenditure estimates in accordance with the forms stipulated by the State Budget Law and its implementing regulations, along with explanations of the basis and calculation methods, and submit them to their managing agencies, clearly identifying and presenting the proposed self-management budget estimates and non-self-management budget estimates.

b) Managing agencies review and consolidate the budget estimates for revenues and expenditures of Vietnamese agencies abroad within their own unit's annual budget estimates and submit them to the Ministry of Finance before July 20th each year.

c) Managing agencies prepare budgets in Vietnamese dong converted to US dollars based on exchange rates set by the Ministry of Finance for the planning year.

2. Allocation and Disbursement of Budget Estimates:

a) Based on the decision on the allocation of state budget expenditure estimates made by competent authorities, managing agencies allocate and disburse budget estimates to each subordinate Vietnamese agency abroad in two parts: funds allocated for self-management; and funds allocated without self-management, and send these to the Ministry of Finance for verification as required.

b) After the budget allocation plan has been agreed upon by the Ministry of Finance, managing agencies proceed to allocate budget estimates to each subordinate Vietnamese agency abroad, simultaneously sending copies to the Ministry of Finance and the State Treasury (Trading Department) as the basis for fund disbursement.

The annual state budget estimate of Vietnamese agencies abroad is guaranteed to be fully disbursed in US dollars. In cases where there is a shortfall in the budget estimate calculated in Vietnamese dong (due to exchange rate discrepancies), managing agencies must compile the need for supplementary funding no later than December 10th and issue a document to the finance agency to request approval from competent authorities for supplementary budget estimates as the basis for implementation.

3. Implementation of the budget:

Based on the annual state budget expenditure estimates announced by the Ministry of Finance, the procedure for disbursing funds to Vietnamese agencies abroad is as follows:

- Send decisions on the allocation of annual state budget expenditure estimates in Vietnamese dong converted to US dollars at the time of plan allocation for each subordinate Vietnamese agency abroad to the Ministry of Finance and the State Treasury (Trading Department).

- Based on the spending needs of each Vietnamese agency abroad, managing agencies carry out fund disbursement from the National Foreign Currency Reserve Fund by issuing a Foreign Currency Budget Withdrawal Form according to Model c2-06/NS issued together with Circular No. 08/2013/TT-BTC dated January 10, 2013, of the Ministry of Finance guiding the implementation of national accounting for the budget and treasury management information system (TABMIS).

Specifically, for the block of Vietnamese representative agencies abroad (under the Ministry of Foreign Affairs), they can withdraw funds from the Temporary Holding Budget Fund to ensure regular operational funding and investment funding up to the maximum amount of the allocated state budget estimate.

On the 20th day of the first month of each quarter, Vietnamese representative agencies abroad are responsible for reporting the balance and usage situation of the Temporary Holding Budget Fund of the previous quarter and the upcoming quarter according to Form No. 9. Based on the report from Vietnamese representative agencies abroad on the usage of the Temporary Holding Budget Fund, the Ministry of Foreign Affairs (Financial Management Bureau) compiles according to Form No. 10 and proceeds as follows:

+ Process with the State Treasury to record state budget revenue corresponding to the actual fees and charges collected (70%) from consular services deposited into the Temporary Holding Budget Fund of the previous quarter and record state budget expenditure from the Temporary Holding Budget Fund corresponding to the expenditure from the Temporary Holding Fund to meet the spending needs of Vietnamese representative agencies abroad in the upcoming quarter. The Ministry of Foreign Affairs issues a budget recording order according to Model c2-17b/NS issued together with Circular No. 08/2013/TT-BTC dated January 10, 2013, of the Ministry of Finance guiding the implementation of national accounting for the budget and treasury management information system (TABMIS) and sends it to the State Treasury (Trading Department).

+ In cases where the balance of the Temporary Holding Budget Fund does not guarantee sufficient spending needs for the next quarter, the Ministry of Foreign Affairs processes the issuance of supplementary funds (the difference in shortage) from the National Foreign Currency Reserve Fund.

In the case where the balance of the Temporary Holding Fund exceeds the expenditure needs for the next quarter of the Overseas Representative Bodies, such excess may be retained for expenditure in subsequent quarters within the year. After December 31 of the implementation year and before January 31 of the following year (the annual budget adjustment period), the Overseas Representative Bodies shall transfer the remaining funds in the Temporary Holding Fund that are not needed for use to the Central Foreign Currency Fund of the State Budget opened at the State Treasury for recording as revenue into the State Budget. For areas facing difficulties in converting to strong foreign currencies and high transfer fees, the Overseas Representative Bodies are allowed to retain the difference in the Temporary Holding Fund to ensure operating funds for the subsequent period.

||| Compare quarterly figures with the State Treasury.

||| Control expenditures based on vouchers sent back by the Overseas Representative Bodies.

||| In cases where it is necessary to adjust the budget estimates among Overseas Representative Bodies without changing the total amount of regular operating funds allocated from the State Budget (including adjustments from non-autonomous funds to autonomous funds and adjustments within the scope of non-autonomous funds), such adjustments shall be decided by the supervising authority.

||| b) The State Treasury:

Pay expenses for Overseas Representative Bodies according to the proposal of the supervising authority, specifically:

||| In the case of spending from the Central Foreign Currency Fund of the State:

The State Treasury (Trading Department) shall base on the annual budget estimates of Overseas Representative Bodies submitted by the supervising authority and the withdrawal request for the budget estimate in foreign currency issued by the supervising authority in accordance with Clause 2, Point a, Article 8 to execute the withdrawal from the Central Foreign Currency Fund of the State to pay the Overseas Representative Bodies according to the proposal of the supervising authority.

||| In the case of using the Temporary Holding Fund of the State Budget abroad:

The State Treasury (Trading Department) shall base on the annual budget estimates of Overseas Representative Bodies submitted by the Ministry of Foreign Affairs and the joint accounting vouchers for revenue and expenditure in accordance with Model c2-17b/NS issued together with Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of state accounting applied to the system of budget management information and Treasury (TABMIS) which have been sent by the Ministry of Foreign Affairs (applicable only to the Ministry of Foreign Affairs) to check the elements, sign on the joint accounting vouchers, and record revenue "Consular fees or other income abroad"; simultaneously, record expenditure for the Ministry of Foreign Affairs (corresponding to Chapters, types, items of the State Budget Classification).

||| c) Forms for preparing budgets; implementing budgets:

Forms guiding the compilation of budget revenue and expenditure estimates in accordance with Form Nos. 1, 2, 3, 4, 5, 6, 7; forms for withdrawing budget estimates in foreign currency in accordance with Model c2-06/NS issued together with Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of state accounting applied to the system of budget management information and Treasury (TABMIS); when withdrawing budget estimates from the Temporary Holding Fund at Overseas Representative Bodies, the Ministry of Foreign Affairs shall issue joint accounting vouchers for revenue and expenditure in accordance with Model c2-17b/NS issued together with Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance guiding the implementation of state accounting applied to the system of budget management information and Treasury (TABMIS); forms for reporting final accounts of funding sources attached to this Circular in accordance with Form No. 8.

4. Funds carried over to the next year:

a) Operating funds of Overseas Representative Bodies (including: funds allocated for autonomous operation and funds allocated for non-autonomous operation) that remain unused at the end of the year (budget estimates at the State Treasury; surplus in deposit accounts; cash surplus and advance payment surplus at Overseas Representative Bodies) shall be transferred to the next year to continue performing tasks and shall not be used to increase income.

The procedure for transferring the surplus to the next year for the funds mentioned above that are automatically carried over shall be implemented in accordance with Circular No. 108/TT-BTC dated November 18, 2008 of the Ministry of Finance guiding the handling of the end-of-year budget and the preparation and reporting of the annual state budget settlement.

b) Budget estimates allocated to Overseas Representative Bodies due to objective reasons if not yet provided by the supervising authority can be transferred to the next year for continued allocation and guaranteed in US dollars according to the exchange rate plan of the next year. In cases where there is a shortfall in the accounting of Vietnamese Dong due to the exchange rate plan of the next year, the Ministry of Finance shall consider submitting to the competent authority for supplementary funding to ensure sufficient budget estimates in US dollars.

5. Settlement of budget revenue and expenditure:

a) Overseas Representative Bodies must organize accounting work, establish accounting organizations, and prepare final account reports in accordance with the Accounting Law, Decree No. 128/2004/NĐ-CP dated May 31, 2004 of the Government detailing and guiding the implementation of certain provisions of the Accounting Law applicable in the field of state accounting; Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance promulgating the accounting regulations for administrative and public institutions; and Circular No. 185/2010/TT-BTC dated November 15, 2010 of the Ministry of Finance guiding amendments and supplements to the accounting regulations for administrative and public institutions promulgated together with Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance.

Regarding the appointment of chief accountants and accounting supervisors, it shall be implemented in accordance with Joint Circular No. 50/2005/TTLT-BTC-BNV dated June 15, 2005 of the Ministry of Home Affairs and the Ministry of Finance guiding standards, conditions, procedures for appointing, dismissing, replacing, and ranking allowances for chief accountants and accounting supervisors in accounting units under the field of state accounting and amended and supplemented documents (if any).

The financial and internal accounting inspection work shall be carried out in accordance with the provisions of Decision No. 67/2004/QĐ-BTC dated August 13, 2004, issued by the Minister of Finance on the regulations for self-inspection of finance and accounting at agencies and units using state budget funds.

b) The content of the final account report of the state budget must comply with Circular No. 01/2007/TT-BTC dated January 2, 2007, issued by the Ministry of Finance guiding the examination, verification, and notification of annual settlement for administrative agencies, public service units, organizations supported by the state budget, and budgets at all levels.

Additionally, Vietnamese agencies abroad shall submit to their supervising agencies the final account report of annual budget expenditure according to Form No. 8 attached to this Circular.

c) The supervising agency shall be responsible for establishing, examining, and consolidating the annual final account reports of Vietnamese agencies abroad into its own annual final account report; submitting it to the Ministry of Finance for review in accordance with current regulations, no later than October 1 of the following year.

d) During the process of reviewing the annual final account report of the supervising agency, the Ministry of Finance may request a re-examination of the annual settlement approval of Vietnamese agencies abroad if deemed necessary.

đ) The supervising agency of Vietnamese agencies abroad shall cooperate with the Ministry of Finance to organize regular or spot checks on the collection and expenditure of the state budget at Vietnamese agencies abroad in accordance with the regulations.

6. Supervision and inspection work:

a) Revenue control:

- Cash receipts: Receipt vouchers must be accompanied by supporting documents. If the receipt is required to be paid into the state budget, then a revenue receipt voucher must be used in accordance with the Circular of the Ministry of Finance guiding the system of fees and charges collection, management, and use applicable to Vietnamese diplomatic and consular agencies abroad.

- Bank-based receipts: Cheques and bank transfers based on bank statements (reflected through the bank subsidiary ledger; the bank's income and expenditure balance sheet).

b) Expenditure control:

- The head of Vietnamese agencies abroad must establish an internal expenditure regulation as a basis for controlling expenditures economically and effectively; stipulate the management and use of assets of Vietnamese agencies abroad within their jurisdiction, clearly defining the responsibilities of each department and individual to ensure proper asset usage; the management and use of state assets at Vietnamese representative offices abroad must be conducted openly in accordance with Decision No. 115/2008/QĐ-TTg dated August 27, 2008, issued by the Prime Minister on the regulations regarding the public disclosure of state asset management and use at state agencies, public service units, and organizations entrusted with state asset management and use.

- Accounting staff shall check payment vouchers in compliance with permitted regulations, submit them for approval by the Head of Vietnamese agencies abroad, and implement them as follows:

+ Payment vouchers: Clearly record the purpose of the expenditure, the amount in figures and words, along with invoices and supporting documents from the supplying entity, and must be translated into Vietnamese in accordance with current legal provisions.

+ Payment methods: In cash, by cheque, or by bank transfer.

+ Record in the corresponding budget ledger.

- For purchases of goods, materials, and equipment in Vietnam, an invoice must be provided. If the value of goods exceeds one million Vietnamese dong, a value-added tax invoice as prescribed by the Vietnamese tax authority must also be included. For payments of freight charges, a valid invoice from the carrier must be provided. Payments made in foreign currency: Based on the converted amount of foreign currency from Vietnamese dong at the exchange rate announced by the Ministry of Finance at the time of purchase.

PART III

IMPLEMENTATION

Article 9. Implementation Organization

1. This Circular takes effect from December 10, 2013, replacing Circular No. 222/2010/TT-BTC dated December 31, 2010, which stipulates the financial and asset management regime for Vietnamese agencies abroad. For the year 2013, ministries and agencies shall arrange within their allocated state budget estimates to implement additional regulations set forth in this Circular.

2. Supervising agencies shall be responsible for guiding subordinate Vietnamese agencies abroad to implement this Circular and instructing Vietnamese agencies abroad to issue internal financial and asset management regulations to ensure that allocated funds are used for their intended purposes, efficiently, and in accordance with state policies and regulations.

3. During implementation, if there are any difficulties, Vietnamese agencies abroad and relevant agencies and units are requested to report to the Ministry of Finance for research and appropriate amendments and supplements./.