Circular No. 23/2007/TT-BTC stipulates the travel expense system and expenditure for organizing conferences for state agencies and public service units.

CIRCULAR

Regulations on travel expenses and expenditure for organizing conferences

for state agencies and public service units

_____________________

To implement thriftiness, prevent waste, and meet practical requirements, the Ministry of Finance stipulates the regulations on travel expenses and expenditure for organizing conferences in state agencies, public service units, Party organizations of the Communist Party of Vietnam, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations funded by the state budget (hereinafter referred to as agencies and units) as follows:

I. REGULATIONS ON TRAVEL EXPENSES

1. Scope and beneficiaries of travel expense regulations:

Civil servants, employees, contractual workers in agencies and units who are dispatched by competent authorities to work domestically.

2. Travel expenses are costs paid to individuals working domestically including: Transportation fees, accommodation allowances, rental fees for accommodation at the destination, baggage handling charges, and fees for carrying documents for work purposes (if applicable).

3. Conditions for reimbursement of travel expenses:

 - Being dispatched by the head of the agency or unit to work;

 - Fulfilling assigned tasks;

 - Possessing all necessary receipts for reimbursement as prescribed in this Circular;

4. The following situations are not eligible for reimbursement of travel expenses:

 - Time spent on medical treatment, recuperation at healthcare facilities, convalescent homes, or health resorts;

 - Days spent studying at long-term or short-term training courses already compensated under the regulations for officials attending training;

 - Days spent on personal matters during the work trip;

 - Days designated for permanent residence or assignment at another location or agency according to the decision of the competent authority.

5. The head of the agency or unit must carefully consider when dispatching individuals for work (in terms of number of people and duration of the work trip) to ensure effective work, economical use of funds, and within the annual budget allocation granted by the competent authority.

6. Agencies and units receiving visitors for work shall not use state budget funds or other sources of funding to cover travel expenses as prescribed in this Circular for individuals visiting their agencies or units.

7. Reimbursement for transportation costs from the agency to the work location:

 a. Individuals on work trips are reimbursed for transportation costs including: Air tickets, train tickets, public transport fares from the agency to the work location and vice versa, ferry and boat crossing fees for the individual and their accompanying vehicle, road usage fees, and transportation costs for documents required for the work trip (if applicable). The fare does not include additional service fees such as sightseeing tours or special services.

 b. Based on the internal expenditure regulations of the unit, the nature of the work trip, and within the allocated budget, the head of the agency or unit reviews and approves reimbursement for air tickets, train tickets, and bus tickets for civil servants and officials on work trips ensuring economy and effectiveness.

 c. Standards for purchasing domestic air tickets for work trips are as follows:

 - For high-ranking leaders (above Minister level), current national regulations apply;

 - Business class (Business class or C class) for Ministers, Deputy Ministers, and equivalent positions with leadership coefficients of 1.3 or higher;

 - Economy class: For remaining positions.

 d. In areas without passenger transport services provided by organizations or individuals as stipulated by law, if the individual on the work trip has to rent alternative transport, the head of the agency or unit may approve reimbursement for the rental cost based on the transport rental contract or receipt from the transport provider (taking into account the prevailing rates for similar transport services in that area at the same time).

 đ. If the individual on the work trip uses the agency's car, rented vehicle, or vehicle arranged by the agency, they are not entitled to reimbursement for transportation costs.

8. Reimbursement for self-provided transportation costs for work trips:

 - For leaders with standards for being provided with cars for work trips as stipulated by the Prime Minister, but if the agency cannot provide a car and the individual must use their own means of transportation for work trips more than 10 kilometers away from the agency headquarters (for mountainous, island, and difficult regions; remote areas) and more than 15 kilometers away (for other regions), then the agency or unit will reimburse the self-provided transportation costs based on actual kilometers traveled and the rental rate. The rental rate is determined by the head of the agency or unit based on the average rental price for medium-sized vehicles in the locality and must be included in the internal expenditure regulations of the agency or unit;

 - For officials without standards for being provided with cars for work trips, if they travel more than 15 kilometers away from the agency headquarters and use their own personal means of transportation, they will be reimbursed for self-provided transportation costs equivalent to the ticket prices for the route of the work trip and must be included in the internal expenditure regulations of the agency or unit.

9. Accommodation Allowance:

 - The accommodation allowance is a sum paid by the agency or unit to individuals on work trips who need to stay overnight at the destination to support food and incidental expenses, calculated from the start of the work trip until returning to the agency or unit (including travel time and stay time at the destination);

 The maximum accommodation allowance for individuals on work trips is not more than 70,000 VND per day.

The maximum daily allowance for accommodation paid to employees on official trips shall not exceed seventy thousand VND per day.

- In case of a day trip (going and returning on the same day), based on the stipulated daily subsistence allowance rate mentioned above, the head of the agency or unit shall decide the specific amount to be spent appropriately but not exceeding VND 50,000 per day, and such amount must be specified in the internal expenditure regulation of the agency or unit.

10. Payment for accommodation rental at the destination of the business trip:

- The person assigned by the agency or unit to go on a business trip shall be reimbursed for accommodation rental expenses according to the following rates:

+ For trips to districts within Hanoi City and Ho Chi Minh City: Maximum rate not exceeding VND 150,000 per day per person;

+ For trips to districts within centrally governed cities: Maximum rate not exceeding VND 140,000 per day per person;

+ For trips to counties within centrally governed cities, towns, and provincial cities: Maximum rate not exceeding VND 120,000 per day per person;

+ For trips to other areas: Maximum rate not exceeding VND 100,000 per day per person.

- In cases where the aforementioned lump sum is insufficient to cover the actual accommodation rental cost (supported by valid invoices) as follows:

+ When agencies and units have to rent accommodations for individuals holding the position of Minister and equivalent positions, the maximum reimbursement rate for room rental costs is VND 400,000 per day per room;

+ For individuals holding the position of Deputy Minister, Vice Chairman of Provincial People's Committees, and equivalent positions, the maximum reimbursement rate for room rental costs does not exceed VND 350,000 per day per room;

+ For other officials and civil servants, the reimbursement rate is based on the actual hotel room rental cost, but the maximum reimbursement rate does not exceed VND 300,000 per day per room for two people, and in cases of solo travel or odd-numbered delegations including mixed genders, the maximum reimbursement rate for room rental costs does not exceed VND 300,000 per day per room.

- The supporting documents for reimbursement of accommodation rental expenses include the travel permit signed and stamped by the head of the agency or unit sending the staff member on a business trip, and confirmed and stamped with the date of arrival and departure by the agency where the staff member is sent, along with valid invoices in cases of actual accommodation rental cost reimbursement.

11. Reimbursement of monthly travel expenses:

- For commune cadres who frequently travel more than ten days per month, they may be reimbursed for travel expenses on a lump-sum basis. The maximum lump sum does not exceed VND 70,000 per month per person;

- For cadres from other agencies and units who frequently travel more than ten days per month (such as clerks delivering official documents, forest rangers inspecting forests, etc.), depending on conditions and financial capacity, the head of the agency or unit shall determine the maximum lump sum for travel expense reimbursement for cadres going on business trips, which does not exceed VND 200,000 per person per month.

12. Cases involving inter-departmental or inter-agency business trips:

If organized as a group, the agency or unit leading the business trip shall be responsible for paying for transportation and baggage fees for the participants; if traveling individually without being part of a group, the agency or unit sending the staff member on a business trip shall reimburse the transportation and baggage fees for the individual;

The agency or unit sending the staff member on a business trip shall be responsible for reimbursing the subsistence allowance and accommodation rental expenses for the staff member sent on a business trip.

II. EXPENSE REGULATIONS FOR CONFERENCES

1. Scope of Application:

The scope of application of conference expense regulations as stipulated in this Circular includes specialized mid-year and year-end conferences, annual summary conferences, training conferences to implement tasks, and conferences held during the term of office of administrative state agencies, as defined in Decision No. 114/2006/QĐ-TTg dated May 25, 2006, issued by the Prime Minister, regulating meeting procedures in the operations of administrative state agencies.

For conferences organized by the Communist Party of Vietnam, regular meetings of People's Councils at all levels, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations, and public service units funded by the state budget, the conference expense regulations as stipulated in this Circular also apply.

However, the National Congress of the Communist Party of Vietnam, sessions of the National Assembly, meetings of National Assembly committees, and meetings of the Standing Committee of the National Assembly are not subject to this Circular.

2. Ministries, ministerial-level agencies, and government-affiliated agencies organizing conferences to implement major, important, and urgent policies and guidelines of the Party and State within their jurisdiction across the country; organizing specialized mid-year and year-end conferences; and organizing annual work summary and evaluation conferences must obtain written approval from the Prime Minister in accordance with Decision No. 114/2006/QĐ-TTg dated May 25, 2006, issued by the Prime Minister, regulating meeting procedures in the operations of administrative state agencies.

Heads of specialized agencies under provincial People's Committees convening sector-wide meetings in their locality to summarize the implementation of annual tasks and organize training conferences with the participation of the Chairperson, Vice Chairpersons of the People's Committee at the district level, and heads of other specialized agencies at the same level must obtain approval from the Chairperson of the provincial People's Committee in accordance with regulations.

Heads of specialized agencies under district People's Committees convening sector-wide meetings in their district to summarize the implementation of annual tasks and organize training conferences with the participation of the Chairperson, Vice Chairpersons of the People's Committee at the commune level, and heads of other specialized agencies at the same level must obtain approval from the Chairperson of the district People's Committee in accordance with regulations.

3. When organizing meetings, heads of agencies and units must study and reasonably arrange locations, integrate relevant issues and tasks to be addressed; combine various types of meetings appropriately; prepare thoroughly and adequately according to the requirements of the meeting's nature, content, purpose, and needs; the person convening the meeting must carefully consider and decide on the appropriate number of participants to ensure economy and effectiveness.

Agencies and units organizing meetings must comply with the expenditure regulations stipulated in this Circular, avoiding ostentatious forms, not organizing receptions, banquets, hiring cultural performances, or funding combined activities such as sightseeing or vacations, and not providing gifts or souvenirs. The budget for organizing meetings must be arranged within the annual budget estimate approved by the competent authority.

Agencies and units organizing meetings must create favorable conditions regarding accommodation and lodging for attending delegates. Delegates attending the meeting shall pay for their meals and lodging expenses from their travel allowance and part of their salary.

Agencies and units organizing meetings may provide financial support for meals, lodging, and transportation for invited delegates who do not receive salaries from the state budget as prescribed in this Circular. Financial support for meals, lodging, and transportation shall not be provided to delegates who are civil servants, public officials, or delegates from enterprises.

4. The time for organizing meetings shall be implemented according to the provisions of Decision No. 114/2006/QĐ-TTg dated May 25, 2006, issued by the Prime Minister on the meeting system in the operation of administrative state agencies, specifically as follows:

- Annual work summary meetings shall not exceed one day;

- Special topic review and summary meetings shall last from one to two days depending on the nature and content of the topic;

- Training and task deployment meetings shall last from one to three days depending on the nature and content of the issue;

Training classes funded from training and capacity building budgets for civil servants, or from program and project budgets, shall follow the training schedule approved by the competent authority.

- For other meetings (including those held during terms of office), the time shall be reasonably arranged based on the nature and content, but shall not exceed two days.

5. Agencies and units organizing meetings may allocate funds for the following items:

- Rent for conference halls during the meeting days (if the agency or unit does not have a suitable venue or has one that cannot accommodate the number of attendees);

- Materials for attending delegates;

- Rent for cars to transport delegates from their lodgings to the meeting venue;

- Drinking water during the meeting;

- Financial support for meals, lodging, and transportation for invited delegates who do not receive salaries;

- Other expenses such as overtime pay, ordinary medical expenses, hall decoration, etc.;

Expenses for awards and propaganda at the annual summary meeting shall not be included in the meeting budget but shall be counted under the award and propaganda budget of the agency or unit.

6. Specific expenditure levels:

- Financial support for meals for invited delegates who do not receive salaries from the state budget is as follows:

+ Central and provincial level meetings: Maximum meal support not exceeding 70,000 VND/day/person;

+ District and county level meetings: Maximum meal support not exceeding 50,000 VND/day/person;

+ Commune level meetings: Maximum meal support not exceeding 20,000 VND/day/person;

In cases where meals are organized centrally, the organizing agency shall centrally organize meals for invited delegates who do not receive salaries from the state budget up to the maximum level specified above and collect meal fees from the travel allowances of delegates receiving salaries up to the maximum level specified above.

- Financial support for lodging for invited delegates who do not receive salaries shall be reimbursed at the lump sum rate or actual invoice rate as stipulated in Part I of this Circular regarding travel allowance reimbursement;

- Hiring lecturers and speakers shall only apply to training meetings (if any), according to the expenditure levels prescribed in Circular No. 79/2005/TT-BTC dated September 15, 2005, issued by the Ministry of Finance guiding the management and use of training and capacity building funds for civil servants and public officials;

- Water expenses: Maximum not exceeding 7,000 VND/day/delegate;

- Financial support for transportation for invited delegates who do not receive salaries shall be reimbursed according to the travel allowance reimbursement regulations stipulated in this Circular.

III. IMPLEMENTATION

1. Travel allowance and meeting expenditure funds must be managed and used strictly in accordance with the standards, systems, and limits set by state authorities and within the annual budget estimates assigned by the competent authority.

2. The expenditure levels for travel allowances and meeting organization stipulated in this Circular are the maximum levels.

Based on the expenditure levels prescribed in this Circular, local circumstances, and budget capabilities, People's Committees of provinces and centrally-administered cities shall submit specific travel allowance and meeting expenditure systems to the Standing Committee of the People's Councils at the same level for implementation, but these shall not exceed the maximum expenditure levels prescribed in this Circular.

Based on the assigned annual budget estimates and the provisions of this Circular, Ministers, heads of ministerial-level agencies, and government-affiliated agencies shall establish specific travel allowance and meeting expenditure systems for their agencies that are appropriate but shall not exceed the maximum expenditure levels prescribed in this Circular.

For public service units that self-finance their operating costs and those that partially self-finance their operating costs as prescribed in Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on the rights to self-management and self-responsibility for performing tasks, organizational structure, staffing, and finance for public service units, this Circular and the guiding documents of the Ministry of Finance regarding financial regulations for public service units shall apply.

For funds not delegated for self-management; for agencies and units that have not implemented the financial self-management mechanism as prescribed in Decree No. 130/2005/NĐ-CP dated October 17, 2005 of the Government on the self-management system and self-responsibility for using staffing and administrative management expenses for state agencies and Decree No. 115/2005/NĐ-CP dated September 5, 2005 of the Government on the self-management and self-responsibility mechanism for public science and technology organizations; for public service units whose operational costs are fully guaranteed by the state budget as prescribed in Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government, the travel expense system and conference expenditure system specified in this Circular shall be implemented according to the specific expenditure levels set by ministries, sectors, and localities to concretize the provisions of this Circular.

State-owned enterprises may apply the travel expense system and conference expenditure system stipulated in this Circular in accordance with the production and business characteristics of their units.

3. In cases where officials and civil servants on official trips are provided accommodation by the host agency or unit without having to pay for it, the traveler shall not be reimbursed for accommodation expenses. If it is discovered that officials have been provided accommodation by the host agency or unit without payment but still request reimbursement for accommodation expenses from their sending agency or unit, the traveler must return the amount already reimbursed to the sending agency or unit and shall be subject to disciplinary action in accordance with the law.

4. Expenses for travel allowances and conferences that do not comply with the provisions of this Circular, upon discovery during inspection, the superior management agency and financial agencies at all levels have the right to audit and require the responsible agency or unit to recover and remit such amounts to the treasury. The person who decides to organize a conference or approves travel allowance payments exceeding the standard, quota, or regulation, and who abuses the reimbursement of conference and travel allowance expenses for personal gain must refund and compensate the improperly spent amounts to the agency or organization and shall be subject to disciplinary action and administrative penalties in accordance with Decree No. 84/2006/NĐ-CP dated March 18, 2006 of the Government on compensation for damages, disciplinary measures, and administrative penalties for thrift and waste prevention and Circular No. 98/2006/TT-BTC dated October 20, 2006 of the Ministry of Finance guiding the compensation for damages and disciplinary measures for civil servants, employees, and officials violating the law on thrift and waste prevention.

5. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Circular No. 118/2004/TT-BTC dated December 8, 2004 of the Ministry of Finance on the travel expense system and conference expenditure system for administrative agencies and public service units nationwide.

6. During implementation, if there are any difficulties, units are requested to report them to the Ministry of Finance for guidance on implementation./.