This circular provides guidance on the application of Circular No. 91/2005/TT-BTC during the transitional period before and after its effective date. It specifies the payment levels for expenses incurred by official delegations traveling abroad, including food allowances, incidental expenses, accommodation rental, transportation costs...
适用范围
Ministries, ministerial-level agencies, government-affiliated agencies, and People's Committees of provinces and centrally-administered cities
要点
- For official delegations traveling abroad before November 14, 2005 → payment shall be made according to the levels prescribed in Circular No. 45/1999/TT-BTC.
- For official delegations entering Vietnam from November 14, 2005 onwards → payment shall be made according to the levels prescribed in Circular No. 91/2005/TT-BTC.
- Transportation costs from airport, railway station, or bus terminal to accommodation and vice versa upon entry and exit of the destination country → payment shall be made according to the levels prescribed in Circular No. 91/2005/TT-BTC (Point a Clause 1).
- Common expenses for the entire delegation: baggage fees, costs of documents carried for the benefit of the entire delegation; transportation costs for daily work at the destination; telephone, telex, fax, internet charges → payment shall be made according to the levels prescribed in Circular No. 91/2005/TT-BTC (Point 2).
- Waiting fees at airport and portage expenses for high-level delegations → payment shall be made according to the levels prescribed in Circular No. 91/2005/TT-BTC.
🌐 本文件的社会影响
- Support units in transitioning to new expense reimbursement procedures for official trips abroad.
- Ensure stability and transparency during the transition between two circulars regarding payment levels.
- Reduce financial pressure on units due to increased expenses from implementing the new circular.
❓ 常见问题
For official delegations traveling abroad before November 14, 2005, what level of reimbursement is provided?
Payment shall be made according to the levels prescribed in Circular No. 45/1999/TT-BTC.
For official delegations entering Vietnam from November 14, 2005 onwards, what level of reimbursement is provided?
Payment shall be made according to the levels prescribed in Circular No. 91/2005/TT-BTC.
Transportation costs from airport, railway station, or bus terminal to accommodation and vice versa upon entry and exit of the destination country are reimbursed at what level?
Payment shall be made according to the levels prescribed in Circular No. 91/2005/TT-BTC.
Waiting fees at airport and portage expenses for high-level delegations are reimbursed at what level?
Payment shall be made according to the levels prescribed in Circular No. 91/2005/TT-BTC.
Regarding the increased budget funds resulting from the implementation of the new Circular, must the unit arrange them within its annual budget estimate?
Indeed, regarding the increased budget funds resulting from the implementation of the new Circular, it is recommended that units arrange them within their annual budget estimates.
全文
LETTER
OF THE MINISTRY OF FINANCE NO. 14706/BTC-TCĐN
DATED OCTOBER 21, 2005 REGARDING GUIDELINES
FOR IMPLEMENTATION OF CIRCULAR 91/TT-BTC DATED OCTOBER 18, 2005
DURING THE TRANSITION PERIOD
To:
- Ministries, equivalent agencies to ministries, and government agencies
- People's Committees of Provinces and Cities under Central Government
For delegations traveling abroad during the transition period before and after the effective date of the new Circular, specifically those departing from Vietnam before November 14, 2005 and returning to Vietnam on or after November 14, 2005 shall be reimbursed as follows:
1. Reimbursement at the stipulated subsistence allowance (quota) level set forth in the Appendix attached to the Circular:
a. Meals and incidental expenses, room rental: Apply the rates according to the effective period specified in the Circular (time spent abroad before November 14, 2005 shall be reimbursed at the rate prescribed in Circular No. 45/1999/TT-BTC dated May 4, 1999; time spent abroad on or after November 14, 2005 shall be reimbursed at the rate prescribed in Circular No. 91/2005/TT-BTC dated October 18, 2005).
b. Transportation costs from airports, train stations, and transportation to and from accommodation upon arrival and departure: According to the rates specified in Circular No. 91/2005/TT-BTC.
2. The following expenses shall be reimbursed according to the rates prescribed in Circular No. 91/2005/TT-BTC:
- Common expenses for the entire delegation: Luggage and document shipping fees (Point 4.2.3, Section II). Transportation costs for daily work at the destination (Point 4.2.4, Section II). Telephone, telex, fax, internet charges (Point 4.2.5, Section II).
- Airport waiting expenses (Point 4.2.10, Section II).
- Porterage and gratuity for high-level delegations (Point 5.3, Section II).
3. Other provisions in the Circular: Shall be applied according to the effective period specified in the Circular.
Any additional expenses arising from the implementation of the new Circular are requested to be arranged by各单位请自行在年度预算中安排因执行新通知而增加的费用。
The Ministry of Finance hereby informs all relevant agencies for their compliance.
DIRECTED BY THE MINISTER
DEPUTY MINISTER
LE THI BANG TAM
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