Circular No. 168/2012/TT-BTC Amending and Supplementing Certain Provisions of Circular No. 103/2010/TT-BTC dated July 19, 2010 of the Ministry of Finance on Amending and Supplementing Circular No. 141/2009/TT-BTC dated July 13, 2009 of the Ministry of Finance regarding Financial Regulations for Implementing the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget"

Circular No. 168/2012/TT-BTC amends and supplements provisions on financial regulations for the Project on training and capacity building for leaders and managers abroad using state budget. The new point is to supplement Clause 4, Article 6 concerning air tickets applied according to the Ministry of Finance's regulations on travel expenses.

Document No.168/2012/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byNguyễn Công Nghiệp — Thứ trưởng
Updated25/06/2026
SectorFinance
FieldBudget Management
Issued date11/10/2012
Effective date01/12/2012
Expiry date12/06/2023
StatusExpired
✦ Smart summary

Circular No. 168/2012/TT-BTC amends and supplements provisions on financial regulations for the Project on training and capacity building for leaders and managers abroad using state budget. The new point is to supplement Clause 4, Article 6 concerning air tickets applied according to the Ministry of Finance's regulations on travel expenses.

Scope of application

Leaders and managers trained and developed abroad using state budget.

Key points

  • Leaders and managers → participate in training and development courses implemented according to the Ministry of Finance's regulations on travel expenses for civil servants and public officials traveling abroad for short-term missions funded by the state budget (Article 1, Clause 4, Article 6).
  • There is no specific information about amounts, rates, thresholds, deadlines, or other conditions.

🌐 Social impact of this document

  • Positive impact: Improving the quality of training and development for leaders and managers through the application of appropriate travel expense regulations.
  • Negative impact: Increased costs for the state budget if not strictly controlled.

❓ Frequently asked questions

Who can participate in training and development abroad?

Leaders and managers trained and developed abroad using state budget (Article 1).

What are the regulations regarding air tickets for those going to study under this Circular?

Air tickets are applied according to the Ministry of Finance's regulations on travel expenses for civil servants and public officials traveling abroad for short-term missions funded by the state budget (Article 1, Clause 4, Article 6).

When does this Circular take effect?

This Circular takes effect from December 1, 2012 (Article 2).

Are other contents in Circular No. 103/2010/TT-BTC still valid?

Yes, other provisions stipulated in Circular No. 103/2010/TT-BTC dated July 19, 2010 of the Ministry of Finance amending and supplementing Circular No. 141/2009/TT-BTC remain effective (Article 2).

If there are difficulties during implementation, who will resolve them?

Any difficulties should be reported to the Ministry of Finance and relevant agencies for resolution (Article 2).

Full text

 

CIRCULAR

Amending and supplementing some articles of Circular No. 103/2010/TT-BTC dated July 19, 2010 of the Ministry of Finance

regarding amending and supplementing Circular No. 141/2009/TT-BTC dated July 13, 2009 of the Ministry of Finance on financial regulations for implementing the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget"

Implementing the Notification No. 165-TB/TW dated June 27, 2008 of the Central Committee's Political Bureau on the Conclusion of the Political Bureau on the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget";

________________________________

 

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

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;

Implementing Decision No. 2460-QĐ/BTCTW dated March 24, 2009 of the Central Organization Department on issuing the "Regulation on Selection of Leaders and Managers to be Trained and Capacity Built Abroad Using State Budget";

Considering the proposal of the Director of Department I;

The Minister of Finance promulgates this Circular amending and supplementing Circular No. 103/2010/TT-BTC dated July 19, 2010 on amending and supplementing Circular No. 141/2009/TT-BTC dated July 13, 2009 of the Ministry of Finance on financial regulations for implementing the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget" as follows:

Article 1. Amend Clause 12, Article 1 of Circular No. 103/2010/TT-BTC dated July 19, 2010 of the Ministry of Finance amending and supplementing Circular No. 141/2009/TT-BTC dated July 13, 2009 of the Ministry of Finance on financial regulations for implementing the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget" as follows:

Article 2. Supplement Clause 4, Article 6 - Air tickets shall apply to participants in training and capacity building courses in accordance with the regulations of the Ministry of Finance on travel expenses for state officials going abroad for short-term missions funded by the state budget.

This Circular takes effect from December 1, 2012.

Article 2. Implementation

Other provisions stipulated in Circular No. 103/2010/TT-BTC dated July 19, 2010 of the Ministry of Finance amending and supplementing Circular No. 141/2009/TT-BTC dated July 13, 2009 of the Ministry of Finance on financial regulations for implementing the Project "Training and Capacity Building for Leaders and Managers Abroad Using State Budget" remain in force.

Any issues arising during implementation should be reported to the Ministry of Finance and relevant agencies for resolution./.

During the implementation process, any difficulties should be reported to the Ministry of Finance and relevant agencies for resolution./.

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