Circular No. 222/2010/TT-BTC stipulates the financial and asset management regime for Vietnamese agencies abroad.

CIRCULAR

Regulations on financial and asset management for Vietnamese agencies abroad

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Pursuant to the State Budget Law number 01/2002/QH11 dated December 16, 2002;

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

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 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. 131/2007/NĐ-CP dated August 6, 2007 of the Government amending and supplementing 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 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;

The Ministry of Finance hereby stipulates the financial and asset management regulations for Vietnamese agencies abroad as follows:

Part I

GENERAL PROVISIONS

- Relending agency: Vietnam Development Bank (VDB).

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

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

- Vietnamese agencies abroad representing the Socialist Republic of Vietnam officially in relations with foreign countries, regions, and international organizations as prescribed by the Law on Vietnamese Agencies Abroad (referred to as Representative Agencies).

- 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 operate on funds allocated from the state budget or retained from state budget revenues according to current laws.

Part II

SPECIFIC PROVISIONS

Article 2. Organization of State Budget Revenue Collection:

1. Consular fees and charges:

Vietnamese agencies abroad manage the collection, submission, and utilization of revenue sources as prescribed in Circular No. 236/2009/TT-BTC dated December 15, 2009 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 by Vietnamese agencies abroad shall be managed, collected, and utilized as follows:

2.1. For VAT refund revenues: Vietnamese agencies abroad may use 100% to reimburse agency expenses, accounting for reduced expenditures in corresponding categories.

2.2. For revenues from leasing services with a time limit for organizations and individuals; guest house, lodging, transportation services including car pick-up and delivery; bank deposit interest; ticket booking or purchasing services on behalf of others, and other permitted revenues, the following uses apply:

a) 80% shall be deposited into the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad.

b) The remaining 20% may be used by Vietnamese agencies abroad for:

- Paying incidental costs incurred when providing services; expenditures for regular maintenance of guest houses and lodgings; procurement of assets for guest houses and lodgings.

- Establishing a Reward and Welfare Fund for Vietnamese agencies abroad. The supervising authority shall specify the portion of revenue that Vietnamese agencies abroad may retain for use.

3. Proceeds from the liquidation of assets (after deducting liquidation-related expenses) shall be deposited into the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad. For Vietnamese agencies abroad directly subordinate to domestic supervisory authorities as public service units, proceeds from the liquidation of assets (after deducting liquidation expenses) may be retained for use according to Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government stipulating the autonomy and responsibility for implementing tasks, organizational structures, staffing, and finance for 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.

4. Management of the Temporary Holding Fund of the State Budget at Vietnamese 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 managing the Temporary Holding Fund of the State Budget at Vietnamese agencies abroad.

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

1. For projects investing in the construction of offices and residences for Vietnamese agencies abroad, implementation and management shall be carried out in accordance with the regulations stipulated in Decision No. 02/2008/QĐ-TTg dated January 7, 2008 of the Prime Minister on the issuance of the management regulation for investment construction projects of Vietnamese agencies abroad; Decision No. 602/QĐ-TTg dated May 12, 2009 of the Prime Minister approving the investment construction plan for office and residence buildings of Vietnamese agencies abroad; Circular No. 03/2008/TT-BNG dated December 24, 2008 of the Ministry of Foreign Affairs guiding the implementation of the management regulation for investment construction projects of Vietnamese representative agencies abroad and other Vietnamese agencies abroad; Circular No. 120/TT-BTC dated December 12, 2008 of the Ministry of Finance guiding payment and settlement of capital for investment construction projects of Vietnamese representative agencies abroad and other Vietnamese agencies abroad.

2. For projects investing in the procurement of offices and residences for Vietnamese agencies abroad, implementation shall be carried out 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 and Decision No. 02/2008/QĐ-TTg dated January 7, 2008 of the Prime Minister.

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 allocation to ensure regular activities and professional activities according to the assigned functions and tasks of Vietnamese agencies abroad.

2. Various 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 assigned 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 allocated without implementing the self-management system.

Specific provisions are as follows:

1. Funds allocated under the self-management system:

1.1. Expenditure items from funds allocated under the self-management system include:

a) Night shift and overtime pay.

b) Regular activity expenses: public service payments; office supplies; information, propaganda, and communication expenses; domestic and foreign travel expenses; hiring local personnel under contracts and cases; regular maintenance of fixed assets; purchasing assets for professional work and reception duties; regular gift and reception expenses; specialized professional activity expenses; hygiene and epidemic prevention expenses; drinking water expenses; other regular activity expenses (if any).

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

1.2. Basis for allocating the budget for the self-management system:

a) Based on the total budget allocation received from the competent authority, after deducting the funds not allocated under the self-management system as stipulated in Clause 2 of Article 5 of this Circular, the managing agency of Vietnamese agencies abroad will establish standard allocation rates for the budget allocated under the self-management system applicable to each Vietnamese agency abroad as the basis for allocating funds under the self-management system.

b) The allocation standard for the budget allocated under the self-management system is established based on criteria including: reference to actual expenditures over three consecutive years; where the current year's actual expenditure is the main basis for calculating the allocation standard for the planning year but also takes into account the actual situation and specific factors of each location in the planning year.

This allocation standard is adjusted annually to suit the actual situation and specific factors of each location.

1.3. Management and use of funds allocated for the self-management system:

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

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

b) To decide on the expenditure level for each task suitable to the characteristics of the agency but not exceeding the current expenditure standards and rates set by the competent state authority.

c) For expenses without allocation standards, the head of the Vietnamese agency abroad establishes the expenditure level for each task within the allocated financial resources and bears responsibility for their decisions. These decisions are regulated in the internal expenditure rules after consulting staff members. The management and supervision of expenditures are made public to all staff members according to the rules issued.

The internal expenditure rules of Vietnamese agencies abroad, once issued, must be reported to the superior managing agency for monitoring and supervision. In cases where the internal expenditure rules exceed the standards and rates set by the competent authority, the superior managing agency is responsible for requiring the Vietnamese agency abroad to adjust them accordingly.

2. Funds allocated without implementing the self-management system:

2.1. Expenditure items from funds allocated without implementing the self-management system of Vietnamese agencies abroad include:

a) Expenses according to the current state regulations, standards, and rates, including:

Living expenses for officials and employees, spouses, allowances, subsidies, and social insurance contributions; term uniforms and personal items for officials and employees, spouses; airfare, train tickets, and baggage fees when completing their terms and returning home; purchase costs for health insurance for officials and employees, spouses; procurement of transportation means serving the work of Vietnamese agencies abroad.

b) Actual expenditures incurred, including:

Renting office premises and housing; major repairs to office premises, housing, and assets according to approved projects by authorized authorities.

c) Expenditure for urgent tasks assigned by authorized authorities.

2.2. Management and use of allocated funds not subject to self-management regime:

The management and use of allocated funds not subject to self-management shall be carried out strictly in accordance with the content of the tasks and funds assigned by authorized authorities; in accordance with current standards and expenditure norms.

Article 6. Standards and norms for managing operational funds for Vietnamese agencies abroad:

1. Expenditure norms and management for expenses from allocated funds under the self-management regime:

1.1. Wage system for night work and overtime:

a) Staff members who must work at night or overtime during their term of service shall be granted compensatory leave; if compensatory leave cannot be arranged, the Head of the Vietnamese agency abroad shall approve payment of wages for night work and overtime in accordance with Circular Joint No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 issued jointly by the Ministry of Home Affairs and the Ministry of Finance, specifically as follows:

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

b) Supporting documents for payment of overtime allowances include: Notice of overtime work agreed upon by the Head of the Vietnamese agency abroad; declaration of overtime work time and content confirmed by the Head of the Vietnamese agency.

1.2. Travel expense allowance:

Based on domestic or foreign travel tasks decided by authorized authorities. The travel expense allowance is defined as follows:

1.2.1. In cases where staff members are dispatched for domestic travel within the host country:

Dispatching staff members for domestic travel must be decided in writing by the Head of the Vietnamese agency abroad or confirmed in writing by the Head of the Vietnamese agency abroad regarding agreement to dispatch for travel. The items for reimbursement of travel expenses include:

1.2.1.1. Transportation costs:

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

a) Heads of Vietnamese representative offices abroad earning a vice-ministerial salary or equivalent, or having a leadership allowance coefficient of 1.3 or higher, are reimbursed for business class air tickets when traveling domestically; traveling to or from Vietnam for work or to another country on concurrent duty.

b) Heads of Vietnamese representative offices abroad not falling under the category mentioned in point a above, can only be reimbursed for business class air tickets when traveling for diplomatic purposes together with officials of the host country or organized by international diplomatic delegations.

c) In cases where spouses accompany the Head of the Vietnamese representative office abroad who is eligible for business class air ticket reimbursement, they are also entitled to the same standard air ticket and other transportation allowances as the Head of the Vietnamese representative office abroad.

1.2.1.2. Hotel accommodation costs (lodging fees) are reimbursed based on actual expenses at the average room rate in the area where the work is being conducted.

If staff members of Vietnamese agencies abroad are dispatched to travel with diplomatic delegations, ministries, or departments of the host country, or high-level Vietnamese delegations, they may rent rooms of the same type as the delegation's hotel.

1.2.1.3. Travel allowance is calculated as follows:

1.2.2. Travel to another country:

Staff members of Vietnamese agencies abroad dispatched to travel to another country (outside the country of residence) must be decided in writing by the head of the main managing agency. In urgent cases requiring immediate travel to another country to handle matters that require prompt attention (especially consular protection, citizen protection, etc.), the Head of the Vietnamese agency abroad may decide to dispatch staff members for urgent travel; bear responsibility for such decisions, and immediately inform the main managing agency of the situation.

Travel expenses abroad or in overseas territories are reimbursed according to the current regulations of the Ministry of Finance on travel allowances for state staff members traveling short-term abroad funded by the state budget.

1.2.3. In cases of returning to Vietnam for work, the travel allowance is reimbursed as follows:

a) Staff members of Vietnamese agencies abroad who return to Vietnam for work for a continuous period of 30 days (from the day of departure from the host country to the day of departure from Vietnam) will receive the full subsistence allowance rate applicable in the country where they were working.

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

c) During the period of work in Vietnam, if staff members travel away from their office location, they will be reimbursed for domestic travel expenses according to the current regulations governing domestic travel allowances for staff members traveling domestically.

Reimbursement of travel expenses in Vietnam is paid by the Vietnamese agency in foreign currency based on the conversion rate from Vietnamese Dong to foreign currency as determined by the Ministry of Finance at the time of work in Vietnam.

1.2.4. Supporting documents for reimbursement include: Decision on dispatch for work by authorized authorities, stubs or photocopies of air tickets, train tickets, or other means of transportation accompanied by valid receipts (or electronic ticket invoices), hotel invoices, and notification of foreign exchange rates at the time of travel.

1.3. On office supplies procurement and use:

a) Every quarter, departments must prepare plans for using office supplies so that the agency can purchase and distribute to officials and civil servants within the annual budget limit allocated to the Vietnamese Agency.

b) The Vietnamese Agency abroad may establish usage standards for office supplies as a basis for managing their use economically, but payments must ensure sufficient documentation as prescribed.

1.4. On hosting guests, entertaining, contributions to diplomatic corps organizations, and gifts:

The head of the Vietnamese Agency abroad shall base on the actual situation of each location to specifically stipulate internal expenditure regulations regarding guest reception (objects, spending levels), entertainment expenses, and gift-giving systems in accordance with local customs, serving as a basis for implementation by Vietnamese Agencies abroad according to the following principles:

a) Guest reception expenses:

When receiving guests for work purposes, Vietnamese Agencies abroad may only provide mineral water, tea, and coffee; in cases where it is necessary to invite guests for meals related to professional work in specific fields, such decisions shall be made by the head of the Vietnamese Agency abroad within the agency's budget.

b) Entertainment expenses:

Entertainment should be conducted thriftily, limited to occasions such as National Day, the founding day of the Vietnam People's Army, 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 activities: The head of the Vietnamese Agency abroad shall decide on the amount and quantity of gifts based on the gift-giving system stipulated in the internal expenditure regulations, adapting to the actual situation and local customs, and within the allocated budget limit.

d) Contributions to diplomatic corps organizations: Payments for mandatory contributions to diplomatic corps organizations in the host country shall be made according to notifications from those organizations.

1.5. On procurement, management, and use of assets for professional work and daily life:

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 and other guiding documents.

Some specific provisions are as follows:

a) Equipment and items for regular reception services: Decisions on these matters shall be made by the head of the Vietnamese Agency abroad and they shall be kept and used separately.

b) Officials and civil servants of Vietnamese Agencies abroad shall be provided with equipment for work and daily life according to standards set by the supervising agency.

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

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

c) Liquidation of property belonging to the Vietnamese State at headquarters, operational bases, residences, and other assets attached to land: This shall be carried out in accordance with Article 9 of Decree No. 23/2010/NĐ-CP dated March 12, 2010, of the Government.

1.6. Wages for foreign laborers:

Depending on specific circumstances, the head of the Vietnamese Agency abroad may decide to hire local workers after obtaining written permission from the supervising agency. Wages paid to hired workers shall be stipulated in contracts signed between the Vietnamese Agency abroad and the workers, consistent with the prevailing market rates in the host country and within the agency's budget allocation.

If market rates change in the host country, the head of the Vietnamese Agency shall adjust wages for workers to ensure economy, efficiency, and fairness, aligning with local prices.

1.7. Other provisions:

a) During their tenure at Vietnamese Agencies abroad, officials, civil servants, and their spouses as specified in Decrees No. 157/2005/NĐ-CP dated December 23, 2005, and No. 131/2007/NĐ-CP dated August 6, 2007, of the Government, shall have housing, electricity, water, cable TV rental, telephone rental, internet rental, and fuel costs reimbursed by the State.

For these expenses, the head of the Vietnamese Agency abroad shall specify detailed usage standards based on the actual conditions of the location and the budget allocation standards set by the supervising agency, serving as a basis for controlling expenditures and practicing thrift.

b) For certain documents or goods of Vietnamese Agencies abroad that cannot be sent as cargo but must be carried by officials or civil servants on business trips, the Vietnamese Agency abroad shall reimburse them according to the excess baggage rate of the transportation company, supported by a price quote and confirmation from the head of the Vietnamese Agency abroad.

c) Guesthouses and collective dining halls:

- Where conditions permit, the head of the Vietnamese Agency abroad may establish specific rules for these activities on the principle of revenue covering expenses, with no government funding or revenue redistribution.

- Any Vietnamese Agency abroad that can allocate space in its premises for guesthouses or temporary accommodation shall set service fees for guesthouses and accommodations. The government budget will not support expenses for these services (including repair or purchase of equipment for guesthouses and accommodations). Vietnamese Agencies abroad shall remit a portion of the revenue from these services to the government budget as stipulated in Clause 2, Article 2 of this Circular.

d) Allocation of travel expenses from residence to workplace:

In cases where the Vietnamese Agency abroad cannot organize automobiles to serve the work of officials, civil servants, and employees at foreign representative offices according to the nature of their duties and specific conditions as stipulated by the agency head, such personnel shall be allocated travel expenses equivalent to the monthly public transportation fare in that locality. The allocated costs must be lower than the cost of using automobiles for work purposes.

2. Regulations, standards, and management for expenditures not implemented under the self-management system:

2.1. Living allowances for officials and civil servants and their spouses:

Officials and civil servants and their spouses are entitled to living allowances (minimum living allowance, living allowance index) as prescribed in Decree 157/2005/NĐ-CP dated December 23, 2005, Decree No. 131/2007/NĐ-CP dated August 6, 2007 of the Government, Circular Joint No. 29/2006/TTLT-BNG-BTC-BNV-BLDTBXH dated November 8, 2006, Joint Circular No. 02/2007/TTLT-BNG-BNV-BLDTBXH dated October 30, 2007, and Joint Circular No. 01/2010/TTLT-BNG-BNV-BLDTBXH dated April 27, 2010 issued by the Ministry of Foreign Affairs, Ministry of Home Affairs, Ministry of Finance, and Ministry of Labor, Invalids, and Social Affairs. The specific calculation method is as follows:

a) Living Allowance (LA):

- Living allowance for officials and civil servants: Is paid based on the actual number of days present in the host country in accordance with the duration recorded in the decision assigning them to work at the Vietnamese Agency abroad (except for cases returning to Vietnam for work as specified in point 1.2.3 clause 1 Article 6 of this Circular).

- Living allowance for spouses: Is paid based on the actual number of days present in the host country calculated from the entry and exit dates in the passport for settlement.

The living allowance is calculated as follows:

+ Monthly living allowance = Minimum LA x LA index of the individual.

+ For less than one month:

b) The payment of living allowance is based on:

The living allowance table according to model CD2a issued together with Decision No. 19/2006/QĐ-BTC dated March 30, 2006, by the Minister of Finance regarding the issuance of the Accounting System for Administrative and Public Services.

In cases where the living allowance is paid in local currency, it will be converted from the US dollar (USD) living allowance rate to the local currency at the exchange rate announced by the local bank at the time of payment (attached with the exchange rate of the local bank).

If the average depreciation rate exceeds 8% compared to the previous year's January foreign currency exchange rate published by the Ministry of Finance, then supplementary living allowance will be considered. After the annual settlement, based on the above depreciation rate, Vietnamese Agencies abroad will calculate and report to the main managing ministry for review. The main managing ministry is responsible for checking and determining which Vietnamese Agencies abroad qualify for supplementary living allowance, the detailed support amount for each agency according to the list of each official and civil servant, and then notify the Vietnamese Agencies abroad to implement the supplementary living allowance payment due to exchange rate differences.

The supplementary living allowance fund due to exchange rate differences is used within the annual budget allocation granted by the main managing ministry.

2.2. Subsidies and allowances:

a) Allowance for concurrently serving in different locations:

Ambassadors and Heads of Vietnamese Representative Offices abroad who are assigned by the competent authority of the Party and State to concurrently serve in other countries or international organizations in other countries shall be entitled to location allowance at the rate of: concurrently serving in 1 to 2 countries or international organizations in other countries shall receive 10% of the minimum living allowance at the home base according to the decision of the main managing ministry; concurrently serving in 3 or more countries or international organizations in other countries shall receive 15% of the minimum living allowance at the home base according to the decision of the main managing ministry.

b) Allowance for concurrently performing tasks:

If the Vietnamese Agency does not have enough officials and civil servants as approved by the Ministry of Home Affairs, those officials and civil servants assigned by the main managing ministry to concurrently perform tasks shall be entitled to a 15% allowance of the minimum living allowance.

c) Subsidy for areas with war or epidemics:

Officials and civil servants working in areas with serious wars or epidemics threatening lives shall be entitled to a subsidy of 30% of the minimum living allowance applicable to that area.

In cases where officials and civil servants are assigned to concurrently serve in a country experiencing war or serious epidemics threatening lives at that time, they shall also be entitled to a 30% subsidy of the minimum living allowance during their assignment period as specified above.

Based on reports from the Head of the Vietnamese Agency abroad and considering the actual situation on-site, the Ministry of Foreign Affairs will coordinate with the Ministry of Finance and the Ministry of Home Affairs to examine and decide on the areas and periods eligible for or ineligible for this subsidy.

d) Women's allowance:

Female officials, civil servants, and spouses shall receive a monthly allowance of 5% of the minimum living allowance in the place of work.

2.3. Airfare or other means of transportation and baggage fees for term assignments:

a) Officials and civil servants and their spouses when leaving Vietnam to the work location and upon completion of their term shall be entitled to economy class airfare standards on the shortest direct route. If traveling by other means, they shall be reimbursed according to the ticket price of the means of transport.

b) The Head of the Vietnamese Representative Office abroad shall be entitled to business class airfare standards on the shortest direct route, if traveling by other means, they shall be entitled to first-class airfare standards when: First arriving at the work location and upon completion of the term returning to Vietnam; traveling to present credentials and conclude terms in concurrently served countries.

In cases where spouses travel on the same trip as the Head of the Vietnamese Representative Office abroad, they shall also be entitled to airfare and other means of transportation standards as prescribed for the Head of the Vietnamese Representative Office abroad.

c) Baggage fees are calculated at 50 kg per outbound trip and 50 kg per return trip for one term of duty (excluding free baggage allowance according to the airline's regulations), paid on the basis of the fare price of the airline, on the same flight as that of officials and civil servants.

In cases where other means of transportation are used, the payment shall be made at a rate of 100 kg per outbound trip and 100 kg per return trip per person for one term of duty based on the fare price of such means of transportation.

In cases where officials and civil servants, along with their spouses, change work locations according to the decision of the competent authority, they will be reimbursed for airfare and baggage fees according to the prescribed standards.

d) The source of funds for paying air tickets, train tickets, bus tickets, and baggage fees is as follows:

- When leaving Vietnam to go to the duty location within the domestic budget of the dispatching agency.

- Upon completion of the term of duty and returning to Vietnam, it will be paid from the allocated budget of the Vietnamese Agency abroad.

Payment vouchers: These are invoices or legal receipts for payments or airfare quotes from airlines accompanied by copies of boarding passes or tickets from other means of transportation; in cases of purchasing electronic tickets, electronic payment vouchers for ticket purchases must also be attached.

2.4. Reimbursement for accommodation expenses during waiting time for flights when going to take up duties and upon completion of the term of duty and returning home: If accommodation is necessary, a subsistence allowance for accommodation expenses will be reimbursed but not exceeding four days according to the subsistence fee level of the transit area as stipulated in point a, Section 2.1, Clause 2, Article 6 of this Circular.

The reimbursement for accommodation expenses when going and returning shall be handled by the Vietnamese Agency where the officials and civil servants serve their term of duty.

2.5. Uniforms and other personal items for officials and civil servants during their term of duty:

Officials and civil servants, along with their spouses, are entitled to a subsidy amount to purchase uniforms, bedding, pillows, bed sheets, and other essential personal items during their term of duty, which is allocated for the entire term, specifically:

a) A level of 1,500 USD per person for one term of duty for the Head of the Vietnamese Agency and their spouse accompanying the Head of the Vietnamese Agency on a term of duty.

b) A level of 1,300 USD per person for one term of duty for officials and civil servants holding positions from Counselor to Minister-Counselor and those with a living expense index equivalent to or higher than that of a Counselor (196%); spouses accompanying these officials and civil servants on a term of duty.

c) A level of 1,100 USD per person for one term of duty for officials and civil servants who do not fall under the categories mentioned in points a, b, and d of Section 2.5, Clause 2, Article 6 of this Circular.

d) A level of 900 USD per person for one term of duty for spouses of officials and civil servants holding positions from First Secretary to Third Secretary or those enjoying a living expense index equivalent to that of officials and civil servants holding positions from First Secretary to Third Secretary accompanying them on a term of duty.

In cases where officials and civil servants, along with their spouses, have received the aforementioned allowances but due to subjective reasons do not stay for the entire term of duty abroad, they must refund part of the funds to the agency according to the ratio of time spent working abroad, using the following formula:

In cases where the term of duty is extended beyond six months according to the decision or notification of the dispatching agency, additional uniform allowances will be provided based on the extended period. The calculation formula is as follows:

2.6. Reimbursement for health insurance examination and treatment costs:

a) Based on the decision to send officials and civil servants on a term of duty, the state budget supports a level of 400 USD per person per year to purchase health insurance for examination and treatment. With this insurance premium, it must ensure the purchase of health insurance for examination and treatment with coverage according to the rules of the Vietnam Insurance Corporation.

In cases where officials and civil servants purchase health insurance with a premium higher than the state budget support level, the individual must bear the difference in premium themselves.

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

b) For emergency cases requiring immediate treatment or serious illnesses where the insurance organization only covers a portion of the examination and treatment costs according to the insurance contract, the remaining costs must be borne by the individual.

Payment is based on legal receipts for payments issued by the insurance organization and medical facilities.

2.7. Purchase of transportation means to serve the work of Vietnamese Agencies abroad:

The provision of transportation means to serve the work of Vietnamese Agencies abroad must comply with the standards, quotas, and prices specified 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 the provision of transportation means to serve the work of Vietnamese Agencies abroad is guaranteed by the state budget and arranged in the annual budget of Vietnamese Agencies abroad.

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

2.8. Renting office premises and housing:

a) For areas where the premises and residences belong to the entity or are mutual aid houses, based on the regulations of the competent authority regarding standards, quotas, and management and usage systems for working premises and residences of Vietnamese Agencies abroad, taking into account the actual situation at each location, the head of the Vietnamese Agency abroad shall arrange the working space, reception area, and residences for work units and members of the Vietnamese Agency abroad to ensure solemnity, grandeur, and suitability for their intended purposes.

For properties owned by 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 it is necessary to rent premises and residences, the following procedures shall be implemented:

- Renting of premises and residences for officials and staff shall be based on the standards and quotas for the use of working space and residences as stipulated in the Prime Minister's Decision; taking into account the price level and housing area quotas of the host country and the allocated budgetary resources; the managing agency shall allocate funds for the Vietnamese Agency abroad to rent premises and residences that ensure solemnity, grandeur, and suitability for their intended purposes. The head of the Vietnamese Agency abroad has the responsibility to ensure 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 receiving approval from the managing agency, they may proceed to rent premises 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 does not specify 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 old rental fee, the head of the Vietnamese Agency abroad can make the decision and notify the managing agency after signing the rental contract.

- If the rental contract requires a deposit payment from the tenant, the Vietnamese Agency abroad shall record this in the advance payment account and recover the deposit upon expiration of the rental contract to return the source of funding.

- If renting residences for officials and staff exceeds the specified area, the excess shall be paid according to the regulations, with the individual bearing the difference.

2.9. Major repairs and renovations of assets and buildings according to approved projects:

The competent authority must issue a decision to approve these renovations, major repairs, and upgrades. Managing agencies must establish regulations on the delegation of authority for approving such renovations, major repairs, and upgrades of premises and residences.

2.10. Expenditure for urgent tasks assigned by the competent authority:

In cases where Vietnamese Agencies abroad generate additional special activities or urgent events assigned by the competent authority after the time when the agencies were allocated funds under the self-management system, the Vietnamese Agency abroad shall prepare a document and draft a budget for expenditure, submit it to the managing agency for review and decision by the competent authority.

Article 7. Preparation, allocation, and implementation of the state budget estimate:

The preparation, allocation, transfer, management, utilization, and settlement of funds for implementation shall be carried out in accordance with current financial and budget laws; this Circular supplements certain points to align with the specific characteristics of the preparation, allocation, and implementation of the state budget estimate for the regular operations of Vietnamese agencies abroad as follows:

1. Establishment of budget projections:

1.1. Each year, Vietnamese agencies abroad base their state budget revenue and expenditure estimates on assigned political tasks, prescribed standards and norms, local price fluctuations, changes in the US dollar exchange rate relative to the local currency, budget estimates information provided by competent authorities, previous years' budget execution situations, and prepare the state budget revenue and expenditure estimates in accordance with the prescribed forms under the State Budget Law and implementing regulations, along with explanations of the basis and calculation methods, and submit them to the supervising agency, clearly identifying the proposed state budget expenditures for self-management regimes and those not subject to such regimes.

1.2. The supervising agency reviews and consolidates the annual state budget revenue and expenditure estimates of Vietnamese agencies abroad within its unit and submits them to the Ministry of Finance before July 20 each year.

1.3. The estimates are prepared in Vietnamese dong and converted to US dollars according to the exchange rate set by the Ministry of Finance for the planning year.

2. Allocation and Transfer of Estimates:

2.1. Based on the decision to allocate state budget expenditures made by the competent authority, the supervising agency allocates and transfers the estimates to each subordinate Vietnamese agency abroad in two parts: funds for self-management regimes; and funds not subject to self-management regimes, and sends them to the Ministry of Finance for review as required.

2.2. After the budget allocation plan is agreed upon by the Ministry of Finance, the supervising agency implements the transfer of estimates to each subordinate Vietnamese agency abroad, sending copies to the Ministry of Finance and the State Treasury (Trading Department) as the basis for fund disbursement.

2.3. The annual state budget estimates of Vietnamese agencies abroad are guaranteed to be fully funded in US dollars. In cases where there is a shortfall in the estimates calculated in Vietnamese dong (due to exchange rate discrepancies), the supervising agency compiles the need for additional funding no later than December 10 and submits a document to the finance agency to request approval from the competent authority to supplement the estimates as the basis for implementation.

3. Implementation of Estimates:

Based on the state budget expenditure estimates announced by the Ministry of Finance, the process of disbursing funds to Vietnamese agencies abroad is carried out as follows:

3.1. Supervising Agency:

a) Sends the decision allocating the 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).

b) Quarterly, based on the spending needs of each Vietnamese agency abroad, the supervising agency disburses funds from the centralized foreign currency reserve of the state by issuing a Foreign Currency Budget Withdrawal Form (Form C2-05/NS) as stipulated in Decision No. 120/2008/QD-BTC dated December 22, 2008, issued by the Minister of Finance regarding the accounting system for the state budget and treasury operations, and as specified in Circular No. 212/2009/TT-BTC dated November 6, 2009, issued by the Ministry of Finance guiding the application of national accounting for the Budget Management and Treasury Information System.

For the Ministry of Foreign Affairs, the Ministry of Finance authorizes the Ministry of Foreign Affairs to manage and utilize the Temporary Holding Fund of the state budget at Vietnamese agencies abroad to provide funds. When using this fund to disburse funds to its own Vietnamese agencies abroad, the Ministry of Foreign Affairs issues two copies of the Request for Expenditure from the Temporary Holding Fund of the State Budget at Vietnamese Agencies Abroad (Form attached as Appendix 8 to this Circular) and simultaneously issues two copies of the Request for State Budget Revenue (Form attached as Appendix 9 to this Circular) to send to the State Treasury (Trading Department).

c) Reconcile quarterly figures with the State Treasury.

d) Monitor expenditures based on vouchers sent back by the agencies.

đ) In case of exchange rate discrepancies increasing during the year, at the end of the fiscal year, the supervising agency is responsible for compiling and submitting to the Ministry of Finance for approval by the competent authority to supplement funds to ensure that the Vietnamese agencies abroad's budget in US dollars is maintained.

3.2. State Treasury:

Disburse funds to Vietnamese agencies abroad based on the supervising agency's proposal, specifically:

a) In cases of disbursement from the centralized foreign currency reserve of the state:

The State Treasury (Trading Department) bases the disbursement from the centralized foreign currency reserve of the state on the annual state budget estimates of Vietnamese agencies abroad submitted by the supervising agency and the foreign currency budget withdrawal form submitted by the supervising agency as stipulated in Clause b Point 3.1 Article 7, and processes the withdrawal from the centralized foreign currency reserve of the state to settle payments to Vietnamese agencies abroad according to the supervising agency's proposal.

b) In cases of utilizing the Temporary Holding Fund of the state budget abroad:

The State Treasury (Trading Department) bases the disbursement on the annual state budget estimates of Vietnamese agencies submitted by the Ministry of Foreign Affairs and the relevant vouchers submitted by the Ministry of Foreign Affairs according to Form 8 attached to this Circular (applicable only to the Ministry of Foreign Affairs) to verify the elements, sign on the vouchers, and process as follows: use the first copy of "Request for Recording State Budget Revenue" to record state budget revenue "Fees for Consular Services or Other Income Abroad"; simultaneously use the first copy of the Request for Expenditure from the Temporary Holding Fund of the State Budget at Vietnamese Agencies Abroad to record expenditure for the Ministry of Foreign Affairs (corresponding to Chapters, types, items of the State Budget Register). The remaining copies are returned to the Ministry of Foreign Affairs for the Ministry of Foreign Affairs to record and notify (by encrypted telegraph) the Vietnamese agencies abroad to draw from the Temporary Holding Fund of the state budget abroad for use.

3.3. Budget preparation forms; budget execution:

Forms guiding the consolidation of budget revenue and expenditure preparation according to Form Nos. 1, 2, 3, 4, 5, 6, 11; forms for withdrawing budgets according to Form No. 7; forms guiding expenditures from the State's Concentrated Foreign Currency Fund according to Form No. 8; forms guiding the recording of State budget revenues according to Form No. 9; forms for reporting final accounts of funding sources according to Form No. 10 attached hereto.

4. Funds carried over to the next year:

4.1. Unspent funds from the activities of Vietnamese agencies abroad (including: funds allocated under the self-financing regime and funds allocated without implementing the self-financing regime) at the end of the year (budget estimates at the State Treasury; remaining balances in deposit accounts; remaining cash and advance payments at Vietnamese agencies abroad) shall be transferred to the following year to continue performing tasks and shall not be used to increase income.

The procedure for transferring remaining balances to the following year for the funds automatically carried over as mentioned above shall be implemented in accordance with Circular No. 108/2008/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 annual final accounts of the state budget.

4.2. Budgets allocated to Vietnamese agencies abroad, due to objective reasons, if the competent authority has not yet issued them to Vietnamese agencies abroad, may be transferred to the following year for continued issuance and will be guaranteed in US dollars based on the exchange rate plan of the following year. In cases where there is a discrepancy resulting in insufficient funds in Vietnamese dong due to conversion according to the following year’s planned exchange rate, the Ministry of Finance shall consider submitting to the competent authority for supplementary funding to ensure sufficient budget allocation in US dollars.

5. Final accounts of budget revenues and expenditures:

5.1. Vietnamese agencies abroad 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, and Decision No. 19/2006/QĐ-BTC dated March 30, 2006 of the Minister of Finance promulgating the accounting system for administrative and public institutions;

Regarding the appointment of chief accountants and accounting supervisors, it shall be implemented in accordance with Circular Joint 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 granting allowances for chief accountants and accounting supervisors in accounting units within the field of state accounting;

Regarding financial and internal accounting inspection work, it shall be implemented in accordance with Decision No. 67/2004/QĐ-BTC dated August 13, 2004 of the Minister of Finance on the issuance of regulations on self-inspection of finance and accounting in agencies and units using state budget funds;

5.2. The content of the final account report of the state budget shall comply with Circular No. 01/2007/TT-BTC dated January 2, 2007 of the Ministry of Finance guiding the examination, verification, and notification of final accounts for administrative agencies, public institutions, organizations supported by the state budget, and budgets at all levels;

Additionally, Vietnamese agencies shall submit to their supervisory agencies the final account report of budget expenditures for the year according to Form Nos. 10 and 11 attached hereto;

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

5.4. During the review of the annual final account report of the supervisory agency, the Ministry of Finance may request a re-examination of the approval of the annual final accounts of Vietnamese agencies abroad if deemed necessary;

6. Supervision and inspection work:

6.1. Revenue control:

a) Cash receipts: Receipt vouchers must be accompanied by supporting documents. If they are required to be remitted to the state budget, then revenue receipt vouchers must be used in accordance with the Circular of the Ministry of Finance guiding the collection, payment, management, and use of consular fees and charges applicable to diplomatic and consular agencies of Vietnam abroad.

b) Receipts through banks: Cheques and bank transfers as reported by the bank (reflected in the bank subsidiary ledger; the bank's statement of income and expenditure accounts);

6.2. Expenditure control:

a) Heads of Vietnamese agencies abroad must establish internal expenditure regulations as a basis for controlling prudent and efficient use of allocated funds; stipulate management and usage regulations for assets of Vietnamese agencies abroad within their jurisdiction, clearly defining the responsibilities of each department and individual to ensure proper asset use; the management and use of state assets at Vietnamese representative offices abroad must be conducted transparently in accordance with Decision No. 115/2008/QĐ-TTg dated August 27, 2008 of the Prime Minister on the issuance of regulations on the transparency of the management and use of state assets at state agencies, public institutions, and organizations entrusted with the management and use of state assets;

b) Accounting staff must 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 voucher: Clearly record the purpose of the expenditure, the amount in figures and words, along with invoices and supporting documents from the supplier, and must be translated into Vietnamese in accordance with current laws.

- Method of payment: in cash, by cheque, or by bank transfer.

- Record in the corresponding budget sub-account.

c) When purchasing goods, materials, and equipment in Vietnam, an invoice must be provided. For goods valued at more than one million Vietnamese dong, a value-added tax invoice as prescribed by the Vietnamese tax authorities must also be included. For freight payment, a valid invoice from the shipping company must be provided. For foreign currency payments: the basis for the foreign currency amount converted from Vietnamese dong shall be the accounting exchange rate announced by the Ministry of Finance at the time of purchase.

Part III

IMPLEMENTATION

Article 8. Implementation organization

1. This Circular takes effect from February 16, 2011, and shall be implemented starting from the 2011 fiscal year.

2. This Circular replaces Circular No. 27/2008/TT-BTC dated April 1, 2008, issued by the Ministry of Finance, guiding financial management regulations for Vietnamese agencies abroad; it also replaces Decision No. 29/2005/QD-BTC dated May 20, 2005, issued by the Ministry of Finance, stipulating financial regulations for certain revenue sources of Vietnamese representative offices abroad; and it replaces Circular No. 06/2009/TT-BTC dated January 14, 2009, issued by the Ministry of Finance, supplementing Circular No. 27/2008/TT-BTC dated April 1, 2008, which guides financial management regulations for Vietnamese agencies abroad.

3. The supervising agencies are responsible for guiding subordinate Vietnamese agencies abroad to implement this Circular and directing such agencies to issue internal financial management regulations to ensure that allocated funds are used for their intended purposes, effectively and in accordance with state policies and regulations.

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