Circular No. 35/2026/TT-BTC Regulating the Reception of Foreign Guests Working in Vietnam, Expenses for Organizing International Conferences and Seminars in Vietnam, and Domestic Guest Reception, as well as Specific Expense Standards.

CIRCULAR
Regulating the protocol for foreign guests working in Vietnam, the protocol for organizing international conferences and seminars in Vietnam, and the protocol for receiving domestic guests.

Based on Law No. 89/2025/QH15 on State Budget;

Based on Decree No. 29/2025/NĐ-CP of the Government amending and supplementing some provisions of the functions, tasks, powers, and organizational structure of the Ministry of Finance as provided for in Decree No. 166/2025/NĐ-CP;

Based on Decree No. 134/2025/NĐ-CP of the Government on delegation,

Based on Decree No. 18/2022/NĐ-CP of the Government on diplomatic etiquette,

Based on Decision No. 06/2020/QĐ-TTg of the Prime Minister on organizing and managing international conferences and seminars in Vietnam;

In accordance with the proposal by the Director of the Department of Finance-Economy;

The Minister of Finance promulgates this Circular to regulate the protocol for receiving foreign guests working in Vietnam, the protocol for organizing international conferences and seminars in Vietnam, and the protocol for receiving domestic guests.

CHAPTER I
GENERAL PROVISIONS

Article 1. Scope of Application

This Circular regulates the protocol for receiving foreign guests working in Vietnam, the protocol for organizing international conferences and seminars in Vietnam, and the protocol for receiving domestic guests for state agencies, public sector units, political organizations, the Vietnamese Fatherland Front, political-social organizations, and organizations using funds from the State budget (hereinafter referred to as "agencies and units").

Article 2. Applicability

1. Central Ministries, equivalent central agencies, and agencies under the Government (hereinafter referred to as "central agencies").

2. People's Committees of provinces and municipalities directly under the Central Government (hereinafter referred to as "localities").

3. Political organizations, the Vietnamese Fatherland Front, and political-social organizations.

4. State agencies, public sector units.

Organizations using funds from the State budget.

Article 3. Sources of Funding for Receiving Foreign Guests Working in Vietnam, Organizing International Conferences and Seminars in Vietnam, and Receiving Domestic Guests

1. State budget.

2. Revenue from public sector unit's business activities.

3. Contributions, donations, and sponsorships from organizations, enterprises, and individuals both within and outside the country.

4. Revenue from fees as provided by law on fees and charges (where applicable, with a document from an authorized body allowing the use of revenue from fees to fund foreign guest reception, international conference organization, seminar organization in Vietnam, and domestic guest reception).

Article 4. General Provisions for Receiving Foreign Guests, Organizing International Conferences and Seminars in Vietnam, and Receiving Domestic Guests

1. General provisions for receiving foreign guests and organizing international conferences and seminars in Vietnam

a) Central ministries, central agencies, and localities when inviting foreign guest delegations and international organizations to visit and work in Vietnam; organizing international conferences and seminars in Vietnam (hereinafter referred to as "international conferences") shall comply with the provisions of Decree No. 18/2022/NĐ-CP dated February 18, 2022, of the Government on diplomatic etiquette (hereinafter referred to as "Decree No. 18/2022/NĐ-CP of the Government"); Decision No. 06/2020/QĐ-TTg dated February 21, 2020, of the Prime Minister on organizing and managing international conferences and seminars in Vietnam (hereinafter referred to as "Decision No. 06/2020/QĐ-TTg of the Prime Minister");

b) Negotiations with foreign guest delegations visiting and working in Vietnam shall be conducted in accordance with the provisions of this Circular and in line with international practices based on the principle of reciprocity as proposed by the agency responsible for receiving and welcoming the delegation, stipulated in the reception plan or proposal;

c) Agencies and units receiving foreign guest delegations, organizing international conferences, and regular border conference meetings shall use available meeting rooms, conference rooms, transportation, facilities, and human resources to serve guests; where there is a shortage or inability to meet requirements, external services may be hired with the approval of the head of the agency or unit;

d) The level of reception for international guests is based on the provisions regarding diplomatic etiquette in Decree No. 18/2022/NĐ-CP of the Government, as well as the provisions in this Circular and relevant laws.

In cases where agencies and units responsible for receiving foreign guests have a delegation leader who is a senior official from an international organization not specified according to the level of international guest reception set forth in the annex to this Circular, the head of the agency or unit, the head of a ministry at the same level, the head of a government department, or the head of a provincial people's committee shall determine the appropriate level of guest based on the importance of diplomatic relations, ensuring thoroughness, economy, and within the budget allocated to the agency or unit. The content and level of expenditure are implemented in accordance with the provisions of this Circular corresponding to the determined level of guest.

2. General provisions for receiving domestic guests

a) State agencies and units must practice thrift when receiving domestic guests; organization of receptions should not be ostentatious, and only directly relevant personnel should attend;

b) No funds from Article 3 of this Circular may be used to purchase gifts for domestic guest delegations visiting to work. All expenditure on reception must comply with regulations, standards, and targets as stipulated; it must be transparent and clear, and included in the internal spending code of the agency or unit. The head of the agency or unit organizing the reception shall personally bear responsibility if there is a violation of expenditure rules;

c) Receptions for senior Party and State leaders are organized by the agency tasked with receiving them as approved by the head of the agency responsible.

Article 5. Reception and Departure Expenses at Airports

Clause 1. Flower Giving

Clause 2. Airport Waiting Room Rental
Article 6. Standards for Cars for Reception and Departure
Paragraph 1. Special Delegation Heads: Use State Guesthouse cars in accordance with the Ministry of Foreign Affairs' regulations and relevant current provisions.

Article 5. Reception and Departure of Guests at Airports

Article 7. Standards for Accommodation Rental

Paragraph 1. Special Delegation Heads: The accommodation standards are determined by the head of the agency or unit responsible for reception.

Paragraph 18. Daily Meal Standards (including two lunches and dinners)

Article 18. Daily Meal Standards

Paragraph 1. The daily meal expenses specified in this Article include beverage costs (encouraging the use of Vietnamese-produced beverages); specifically:

1. Special Guests: Use State Guesthouse vehicles in accordance with the regulations of the Ministry of Foreign Affairs and relevant current provisions.

2. Delegation as Class A Guests: The head of the delegation arranges a private vehicle. Deputy heads and delegates travel three per vehicle. In cases where the deputy head or delegate is at the ministerial level, one person per vehicle is arranged; for deputy heads and equivalents at the vice-ministerial level and below, two people per vehicle are arranged. Delegations may use multi-passenger vehicles as appropriate.

3. Delegation as Class B or C Guests: The head of the delegation arranges a private vehicle. In cases where the deputy head is at the vice-ministerial level or equivalent, two people per vehicle are arranged. Other delegates travel in multi-passenger vehicles.

4. For delegations of international guests not falling under the categories specified in Clause 1, Clause 2 and Clause 3 of this Article, the head of the agency or unit responsible for reception shall arrange accommodation based on the nature of foreign affairs activities, composition of the delegation, work requirements, and budget allocated to ensure thorough, economical, and efficient arrangements.

5. Standards for escort vehicles and police cars: In accordance with the provisions of Decree No. 18/2022/NĐ-CP of the Government.

6. Rental vehicle costs are settled based on the rental contract and valid invoices in compliance with legal regulations.

Article 7. Standards for Accommodation

1. Special Guests: The standards for accommodation shall be approved by the head of the agency or unit responsible for reception.

2. Delegation as Class A Guests

a) Head of delegation: VND 9,400,000 per person per day;

b) Deputy head: VND 7,700,000 per person per day;

c) Delegate: VND 6,000,000 per person per day.

3. Delegation as Class B Guests

a) Head of delegation and deputy head: VND 7,700,000 per person per day;

b) Delegate: VND 4,800,000 per person per day.

4. Delegation as Class C Guests

a) Head of delegation: VND 4,300,000 per person per day;

b) Delegate: VND 3,000,000 per person per day.

5. Other international guests invited: VND 1,600,000 per person per day

6. The accommodation costs specified in Clauses 1, 2, 3, and 4 of this Article include breakfast. In cases where the cost of accommodation does not include breakfast, the agency or unit responsible for reception shall pay a maximum of 10% of one person's daily food allowance per day for each category of guest. The total cost of accommodation in such cases and the amount paid for meals should not exceed the specified accommodation costs.

7. Payment vouchers are based on contracts and valid invoices in accordance with legal regulations.

Article 18. Standards for Daily Meals (including two lunches and dinners)

1. The daily meal expenses as stipulated in this Article include beverage costs (encouraging the use of beverages produced in Vietnam); specifically:

a) Special Guests: The head of the agency or unit responsible for reception approves within the program, plan for receiving the delegation;

b) Delegation as Class A Guests: VND 3,000,000 per person per day;

c) Delegation as Class B Guests: VND 2,000,000 per person per day;

d) Delegation as Class C Guests: VND 1,600,000 per person per day;

e) Other international guests invited: VND 1,200,000 per person per day.

2. In cases where it is necessary to have staff from the agency or unit accompany the delegation for meals, their meal expenses shall be in accordance with those of foreign delegates.

Where it is necessary to arrange group meals for support personnel including security, drivers (excluding hired drivers), receptionists, guards, and traffic police participating in escorting Class A and special guests delegations as per approved programs, plans, the maximum daily meal allowance shall be VND 500,000 per person (including beverages); no payment if not eaten.

3. Payment vouchers are based on invoices and valid documents in accordance with legal regulations.

Article 9. Reception Services

1. Special Guests: The head of the agency or unit tasked with reception as approved in the program, plan for receiving delegations.

2. For Class A, B, and C guests: Each delegation is organized to receive one meal service. The maximum expenditure shall not exceed the daily food allowance per guest as stipulated in Point 8 of this Circular.

For other international guests, based on the nature of diplomatic relations and work requirements, the head of the agency or unit tasked with reception considers and decides whether to organize a meal service in the program, plan for receiving delegations. The maximum expenditure for serving meals shall not exceed the daily food allowance stipulated at Point 8 of this Circular applicable to other international guests.

3. The expenditure limit set forth in Clause 2 already includes beverage costs (encouraging the use of beverages produced in Vietnam).

4. Vietnamese representatives and interpreters participating in reception are provided with meal allowances as members of the delegation according to the provisions of Point 2 of this Article. The list of Vietnamese representatives is based on the program, plan for receiving delegations approved by the competent authority.

In cases where necessary, at the meal service for international guests, catering services are arranged for the support staff including security personnel, drivers (excluding hired drivers), receptionists, traffic police participating in escorting special and Class A delegations according to the program, plan for receiving delegations approved by the competent authority. The maximum expenditure for food shall be 500,000 VND per person per day (including beverages); no allowance is provided if not served together.

5. Payment vouchers are based on contracts, invoices, and valid legal documents in accordance with laws.

6. For the lunch (or dinner) remaining on the day of the reception banquet, it shall be implemented according to a standard that is 50% of the daily food allowance as stipulated at Point 8 of this Circular.

Article 10. Standards for Social Reception and Working Sessions

1. Special Guests: The head of the agency tasked with reception as approved in the program, plan for receiving delegations.

2. For other delegations, the expenditure on social receptions and working sessions (drinks, fruits, pastries) is as follows:

a) Class A delegation: 300,000 VND per person per session (half day);

b) Class B delegation: 160,000 VND per person per session (half day);

c) Class C delegation and other international guests: 120,000 VND per person per session (half day).

3. Vietnamese representatives and interpreters participating in reception are provided with social reception standards as members of the delegation according to the provisions of Point 2 of this Article. The list of Vietnamese representatives is determined by the agency tasked with receiving delegations.

4. Payment vouchers for social receptions and working sessions are based on invoices, valid legal documents in accordance with laws.

1. Translation Costs

a) Translation of one of the six official languages of the United Nations into Vietnamese (including: Arabic, Chinese, English, French, Russian, and Spanish): 300,000 VND per page (350 words);

b) Translation from Vietnamese to one of the six official languages of the United Nations: 360,000 VND per page (350 words);

c) For other languages not among the official languages of the United Nations, depending on the popularity of the language within the agency or unit, the head of the agency or unit decides that the translation cost may be increased by a maximum of 30% compared to the translation costs at points (a) and (b) of this Article.

2. Speaking Translation

a) Consecutive interpretation: 750,000 VND per hour per person;

b) Simultaneous interpretation (cabin): 1,500,000 VND per hour per person;

c) In the case of isolated hours (less than one hour), payment and settlement are made according to the rate for one hour as stipulated in points (a) and (b) of this Article.

In the case of special circumstances involving the organization of large international conferences or bilateral meetings for treaty and convention signings, specialized industry conferences, reception of distinguished guests or category A guests, it is necessary to hire interpreters with higher simultaneous interpretation (cabin) proficiency than specified in Clause 2 Point b of this Article to ensure the quality of the conference. The head of the agency or unit organizing the conference decides on the appropriate level of interpretation costs and arranges them within the budget allocated by the competent authority for implementation;

d) In cases where interpreters are required to participate in the reception of guests attending international conferences, based on specific circumstances, the head of the agency or unit organizing the conference decides on the payment of travel expenses (if any), accommodation, and daily food standards for the interpreter, which shall not exceed the reception standards for foreign guests;

3. The hiring of translators and interpreters as provided in Clauses 1 and 2 of this Article is carried out when the agency or unit does not have personnel who meet the requirements.

In cases where agencies or units utilize staff from other agencies or units to participate in translation and interpretation work, they may be compensated up to 50% of the costs for translators and interpreters as specified in Clauses 1 and 2 of this Article. The head of the agency or unit is responsible for determining specific expenditure levels in each case and must be stipulated in the internal financial regulations of the agency or unit.

Article 12. Cultural, artistic activities, and gifts

Based on the nature of work and foreign policy requirements for each visiting foreign delegation to Vietnam, the head of the agency or unit responsible for receiving the group decides on cultural, artistic activities, and gift expenditures in a spirit of frugality without ostentation; as follows:

1. Cultural and artistic activities

a) For category A special guests: The head of the agency or unit tasked with reception is authorized to approve expenditures according to the program and reception plan;

b) For category B, C, and D guests: Based on specific circumstances, the head of the agency or unit tasked with reception is authorized to approve expenditures according to the reception plan; each delegation may be invited to view a single artistic performance at the theater price or under a performance contract.

2. Gift expenditures

Gifts are products produced in Vietnam and reflect the national cultural identity, specific gift purchase standards as follows:

a) For category A special guests: The head of the agency tasked with reception is authorized to approve expenditures according to the program and reception plan;

b) For category B guests

Head of delegation: 2,600,000 VND per person. In cases where the spouse (husband) of the head of the delegation accompanies the group, the gift expenditure for the spouse (husband): 2,600,000 VND per person.

In special circumstances according to foreign policy requirements or diplomatic practices between two countries, the head of the agency receiving the delegation may consider and decide on the provision of gifts to official members and accompanying officials in the reception plan, with a maximum expenditure: 1,000,000 VND per person;

c) For category C guests

Head of delegation: 1,800,000 VND per person. In cases where the spouse (husband) of the head of the delegation accompanies the group, the gift expenditure for the spouse (husband): 1,800,000 VND per person.

In special circumstances according to foreign policy requirements or diplomatic practices between two countries, the head of the agency receiving the delegation may consider and decide on the provision of gifts to members of the delegation in the reception plan, with a maximum expenditure: 1,000,000 VND per person;

d) For other international guests

In special circumstances according to foreign policy requirements or diplomatic practices between two countries, the head of the agency receiving the delegation may consider and decide on the provision of gifts to members of the delegation in the reception plan, with a maximum expenditure: 1,000,000 VND per person.

Article 13. Regulations and Standards for Accommodation and Reception of Foreign Guests on Official Visits to Localities and Institutions

1. Where it is necessary, according to a program or plan approved by the competent authority, to transport guests to visit or work in localities or institutions, the following reception standards apply:

a) The entity responsible for receiving guests shall bear all costs of transportation from their main place of residence to the locality or institution and accommodation expenses for guests during their working days at the locality or institution according to the expenditure levels specified in Article 6, Article 7, and Article 8 of this Circular; interpretation services as provided in Article 11 of this Circular (if applicable);

b) The local entity or institution where the guests are visiting and working shall host social interactions and meetings with the guests according to the provisions of Article 10 of this Circular. Interpretation services as provided in Article 11 of this Circular (if applicable).

2. Regulations for Vietnamese officials participating in the accompanying delegation that visits localities:

Vietnamese officials shall be subject to travel expense regulations as stipulated in Circular No. 40/2017/TT-BTC dated April 28, 2017, by the Minister of Finance on travel expenses and conference allowances, which have been amended and supplemented by Circular No. 12/2025/TT-BTC of the Minister of Finance (hereinafter referred to as Circular No. 40/2017/TT-BTC), and the internal expenditure regulations of the entity organizing the visit.

In cases where diplomatic requirements necessitate Vietnamese officials staying at the same hotel with an international delegation, and such arrangements are approved by the competent authority, Vietnamese officials may be allocated a room according to the standard rate for two people per room or the lowest available rate in the standard (Standard) category of rooms at the hotel where the international delegation is staying (if the standard category rooms are fully booked). In cases where there is an odd number of guests of the opposite sex, they shall be allocated one room according to the standard rate for two people per room or the lowest available rate in the standard (Standard) category of rooms at the hotel where the international delegation is staying (if the standard category rooms are fully booked).

Article 14. Expenses for Sightseeing

1. Based on the nature of work and diplomatic requirements, the head of the receiving entity shall decide in the approved reception plan whether to arrange sightseeing trips with a spirit of frugality and without ostentation.

2. The cost of transportation from the main place of residence to the sightseeing location, as well as accommodation expenses for guests during their sightseeing days, shall be calculated according to the expenditure levels specified in paragraph 2 of Article 5, Articles 6, 7, and 8 of this Circular, which also apply to Vietnamese officials participating in the sightseeing trip. The number of Vietnamese officials joining the delegation is determined by the head of the receiving entity.

Article 15. Responsibility for Reception Expenses When a Delegation Visits Multiple Entities

1. Where a delegation visits multiple entities according to a program or plan approved by the competent authority, the entity responsible for receiving the delegation shall bear the costs of reception, departure, meals, accommodation, and transportation of the delegation according to the expenditure levels specified in Articles 5, 6, 7, 8, and 9 of this Circular.

2. The entities with scheduled meetings or programs with the delegation shall be responsible for the expenses related to hosting the delegation during their working hours at these entities according to the approved plans. The cost of reception is subject to the provisions of Articles 10 and 11 of this Circular.

Chapter III
REGULATIONS FOR RECEIVING FOREIGN VISITING DELEGATES WORKING IN VIETNAM WHERE VIETNAM BORROWS A PORTION OF THE EXPENSES WITHIN THE COUNTRY

Article 16. For foreign delegations visiting Vietnam where the delegation arranges their own accommodation and meals; Vietnam will only cover other reception expenses as stipulated in this Decree

1. For special guests: The head of the agency tasked with receiving is approved within the program or plan for receiving the delegation.

2. For Class A, B, and C guests

The agency or unit responsible for receiving the delegation may allocate funds for reception.

Reception expenses at the airport, transportation costs during the delegation's work in Vietnam, social interaction costs for meetings; translation services, cultural, artistic activities, and gifts. In cases where it is deemed necessary for foreign relations, the head of the agency or unit tasked with receiving may decide on hosting or inviting to a private meal, which must be approved in the reception program or plan.

b) Standards for reception expenses and amounts according to each class of guest are implemented as per the provisions in Article 5, Article 6, Article 9, Article 10, Article 11, and Article 12 of this Circular.

3. In cases where it is necessary to take guests on visits or work tours to other localities or facilities according to a program or plan approved by the competent authority, reception expenses are implemented as per the provisions in Article 13 of this Circular (excluding self-funded accommodation and meals).

4. For delegations working with multiple agencies or units according to a program or plan approved by the competent authority, reception expenses are implemented as per the provisions in Article 15 of this Circular.

Article 17. Regulations for receiving ambassadors and heads of international organizations upon the conclusion of their term of service in Vietnam

Agencies and units may organize a private meal to bid farewell to ambassadors and heads of international organizations at the end of their term of service in Vietnam. The amount: VND 2,000,000 per person including both Vietnamese and foreign representatives, this amount includes beverage costs (encouraging the use of beverages produced in Vietnam). The gift value for ambassadors and heads of international organizations is VND 1,800,000 per person per gift.

Article 18. For foreign delegations visiting Vietnam where they self-fund all expenses

Agencies or units hosting the delegation may only allocate funds for social interaction during the delegation's visits as stipulated in Article 10 of this Circular.

Chapter IV
REGULATIONS FOR INTERNATIONAL CONFERENCE ORGANIZATION AND ROTATING PLENARY MEETINGS BETWEEN COUNTRIES WHERE VIETNAM IS HOSTING IN VIETNAM AND ARE CHIEFDY BY THE LEADERSHIP OF THE PARTY AND STATE

Article 19. General provisions for the regulations of international conferences organized on a rotating basis between countries where Vietnam is hosting in Vietnam and are chaired by the leadership of the Party and State

1. International conferences are organized according to a rotational system among countries, and those hosted by Vietnam in Vietnam as stipulated in this Chapter include:

The Association of Southeast Asian Nations (abbreviated as ASEAN);

b) Asia-Pacific Economic Cooperation Forum (abbreviated as APEC);

c) World Parliamentarian Association General Assembly (IPU), World Parliamentarian Association Association of Southeast Asian Nations Council (abbreviated as AIPA);

d) High-Level Meeting on Strategic Economic Cooperation Ayeyawady-Chao Phraya-Mekong (abbreviated as ACMECS) and High-Level Meeting on Four Countries Cambodia-Laos-Myanmar-Vietnam (abbreviated as CLMV), and Mekong Economic Forum (abbreviated as WEF - Mekong);

d) Other similar conferences organized according to a rotational system among countries where Vietnam is hosting in Vietnam and are chaired by the leadership of the Party and State.

2. Standards, criteria for conferences, seminars, subgroup meetings, forums, side events within the scope of events approved under the framework of organizing international conferences as stipulated in paragraph 1 of this Article are implemented according to the provisions in Articles 20, 21, 22, 23, and 24 of this Circular.

Article 20. Organization of Summit Conferences

1. For delegates and delegations attending summit conferences

a) Persons entitled to state hospitality in Vietnam:

Based on the task assigned for hosting international conferences on a rotational basis in Vietnam, the Minister, head of an agency at the same level as a ministry, head of a government agency, or the President of a People's Committee of a province or city shall examine and decide on the number, composition, content, and level of expenses for guests invited by Vietnam, ensuring thoroughness, economy, efficiency, and appropriateness to the financial resources available.

b) Foreign delegations not entitled to state hospitality in Vietnam are responsible for their own food, accommodation, and travel expenses (the national budget does not provide funding).

2. For civil servants, public officials, and staff serving at summit conferences

a) Pre-briefing for service:

Military personnel participating in ensuring safety, security, and order, as well as civil servants, public officials, employees (including security guards, drivers except those of rented vehicles, receptionists, volunteers, liaison officers, and other staff), who directly participate in serving the conference (including holidays and rest days as per regulations) shall be entitled to a duty allowance according to the list approved by the competent authority. The amount ranges from 300,000 VND/day/person to 600,000 VND/day/person. Specific numbers and levels of expenses for each military personnel participating in ensuring safety, security, order, civil servants, public officials, and employees serving at the conference shall be specified in the conference organization plan. In cases where one person performs multiple tasks on a single day, they are entitled to the highest allowance.

The number of days eligible for duty allowances is the actual duration of official conferences. For work that must commence early or extend beyond the official conference dates, payment will be made based on the actual number of days as per the decision approved by the competent authority in the conference organization plan; night shifts and overtime shall not be compensated.

b) In cases where civil servants, public officials, and employees serving at a different location from their place of residence have already received duty allowances, no accommodation allowance is provided according to Circular No. 40/2017/TT-BTC by the Minister of Finance;

c) Room rental for rest: Implemented in accordance with paragraph 2 of Article 13 of this Circular. In special cases due to diplomatic requirements or security and safety needs as per the plan specified in the conference organization plan, room rentals may be paid based on actual invoices within the budget approved by the competent authority;

d) Where necessary, the organizing committee shall arrange centralized meals for serving personnel, including security guards, drivers (excluding those of rented vehicles), receptionists, volunteers, liaison officers, and other staff directly involved in serving the conference according to the plan or proposal approved by the competent authority. The maximum meal allowance is 500,000 VND/person/day (including beverages); no money will be issued if meals are not taken.

d) Support for mobile phone charges for civil servants, public officials, and serving staff: During the organization of summit conferences, a lump sum for mobile phone expenses shall be applied according to an amount ranging from 300,000 VND/person to 500,000 VND/person for the entire service period depending on the level of assigned tasks. Specific allowances for each position are specified in the conference organization plan.

Article 21. Organization of Ministerial Meetings

1. For delegates and delegations attending ministerial meetings

a) Persons for whom Vietnam will bear the costs:

Based on the task assigned to chair and organize international conferences rotating in Vietnam, the Minister, head of an agency at the same level as a ministry, head of an agency under the Government, President of a People's Committee at the provincial or city level shall examine and decide on the number, composition, content, and cost level for invited guests whom Vietnam will bear the costs, ensuring thoroughness, economy, effectiveness, and consistency with the ability to balance financial resources;

b) Delegations from foreign countries that are not within the category of persons for whom Vietnam will bear the costs shall be responsible for their own expenses for food, accommodation, and travel (the state budget does not provide funding).

2. For civil servants, public officials, and staff serving at ministerial meetings

a) Allowance for serving at the meeting:

Military personnel participating in ensuring safety, security, and order, civil servants, public officials, and staff (including security personnel, drivers except those of rented vehicles, receptionists, volunteers, liaison officers, and other staff) directly involved in serving the meeting (including holidays and rest days as per regulations) shall receive an allowance for performing official duties according to the list approved by the competent authority, with a daily rate ranging from 300,000 VND to 600,000 VND. The specific number and cost for each military personnel participating in ensuring safety, security, order, civil servants, public officials, and staff serving at the meeting shall be specified in the plan or proposal organizing the meeting. In case one person performs multiple duties on a single day, they shall only receive the highest allowance.

The number of days for which allowances are paid is the actual duration of the official meetings. In cases where work must commence earlier or end later than the officially scheduled meeting dates, payment will be made according to the actual number of days as per the decision by the competent authority specified in the plan or proposal organizing the meeting; no night shift or overtime wages shall be reimbursed;

b) For civil servants, public officials, and staff serving at meetings in a different location from their place of residence if they have already received an allowance for performing official duties, no accommodation subsidy as per Circular No. 40/2017/TT-BTC by the Minister of Finance shall be provided;

c) Room rental rate: Implemented according to paragraph 2 of Article 13 of this Circular. In special cases due to diplomatic requirements or security and safety needs as specified in the plan or proposal organizing the meeting, room rental costs may be reimbursed based on actual invoices and must remain within the budget allocated by the competent authority;

d) Where necessary, the organizing committee shall arrange centralized meals for serving personnel, including security personnel, drivers (excluding those of rented vehicles), receptionists, volunteers, liaison officers, and other staff directly involved in serving the meeting according to the plan or proposal organizing the meeting approved by the competent authority. The maximum daily meal allowance is 500,000 VND per person (including beverages); no money will be issued if meals are not taken;

d) Support for mobile phone communication costs of personnel serving at the meeting: Allowances shall be provided during each Ministerial meeting according to a rate ranging from 200,000 VND to 300,000 VND per person for the entire service period. The allowance rate for each position is specified in the plan or proposal organizing the meeting.

Article 22. Organization of Side Events for Summit Meetings

1. For Participants

a) Participants in side events of summit meetings shall bear their own costs for air tickets, meals, accommodation, transportation, fees, and other expenses. In special cases, based on the task assigned to chair and organize the meeting, the Minister, head of an agency at the same level as the ministry, head of an agency under the Government, President of a People's Committee at the provincial or municipal level shall examine and decide on the content and amount of expenditure for guests to ensure thoroughness, economy, effectiveness, and consistency with the ability to balance financial resources;

b) Cost for beverages, fruits, pastries: 200,000 VND per person per session;

c) Banqueting cost: Each side event shall organize one banquet (including beverages). The amount is 2,500,000 VND per person;

2. For Civil Servants, Staff, and Personnel Serving Side Events of Summit Meetings

a) Allowance for serving the meeting:

Military personnel from armed forces participating in ensuring safety, security, and public order, civil servants, staff (including protection force, drivers except those driving rented vehicles, receptionists, volunteers, liaison officers, and other staff), directly involved in serving the meeting (including holidays as per regulations) shall receive an allowance for duty according to the approved list by the competent authority. The amount ranges from 300,000 VND to 600,000 VND per day per person. Specific numbers and amounts for each military personnel from armed forces participating in ensuring safety, security, public order, civil servants, staff serving the meeting are specified in the organization plan.

In case one person performs multiple tasks on a single day, they shall only receive the highest allowance.

The number of days for which allowances are paid is the actual number of days during official meetings. If work must be carried out earlier or later than the officially scheduled meeting days, payment will be made according to the actual number of days as per the decision by the competent authority in the organization plan; night shifts and overtime shall not be compensated with salary;

b) In case civil servants, staff, and personnel serving the meeting are from a different locality than their place of residence and have already received duty allowances, no accommodation allowance as stipulated in Circular No. 40/2017/TT-BTC by the Minister of Finance shall be paid;

c) Room rental for rest: Implemented according to the provisions at Clause 2 of Article 13 of this Circular. In special cases due to diplomatic requirements, security, and safety as per the plan specified in the organization plan, room rentals may be paid based on actual invoices within the budget approved by the competent authority;

d) Where necessary, the organizing committee shall arrange centralized meals for serving personnel, including protection force, drivers (excluding those driving rented vehicles), receptionists, volunteers, liaison officers, and other staff directly involved in serving the meeting according to the organization plan approved by the competent authority. The cost of evening meals is capped at 500,000 VND per person per day (including beverages); no money will be issued if not eating centrally;

d) Support for mobile phone expenses for civil servants, staff, and personnel serving the meeting: The amount applied shall be as specified in Point d of Clause 2 of Article 21 of this Circular for ministerial level meetings.

Article 23. Only organize meetings below the level of Minister (such as: SOM, SEOM Meetings and similar other meetings)

1. For delegates and visiting delegations attending meetings

a) Subjects entitled to claim expenses from Vietnam:

Based on the task assigned to take charge of organizing international meetings held in rotation in Vietnam, the Minister, head of an agency at the same level as a ministry, head of an agency under the Government, President of a People's Committee at provincial or city level shall examine and decide on the number, composition, content, and level of expenses for foreign guests hosted by Vietnam, ensuring thoroughness, economy, efficiency, and alignment with the ability to balance financial resources;

b) Foreign delegations not entitled to be hosted by Vietnam are responsible for their own food, accommodation, and travel (the state budget does not provide).

2. For civil servants, public officials, and staff serving at meetings

a) Allowance for serving at meetings:

Military personnel participating in ensuring safety, security, and order, civil servants, public officials, employees (including security guards, drivers except those of rented vehicles, receptionists, volunteers, liaison officers, and other staff) directly involved in serving the meeting (including holidays as per regulations) are entitled to a duty allowance according to the approved list by the competent authority, with a daily rate ranging from 300,000 VND to 600,000 VND per person. The specific number and level of allowances for military personnel participating in ensuring safety, security, order, civil servants, public officials, and employees serving at meetings are stipulated in the meeting organization plan. In case one person performs multiple tasks on a single day, they shall only receive the highest allowance.

The number of days eligible for duty allowance is the actual duration of official meetings. If work must be initiated earlier or extended beyond the official meeting dates, allowances will be paid based on the actual number of days as per the decision by the competent authority in the meeting organization plan; night shifts and overtime shall not be compensated with additional wages;

b) For civil servants, public officials, and employees serving at meetings in a different locality from their place of residence who have already received duty allowances, no accommodation allowance is provided as per Circular No. 40/2017/TT-BTC by the Minister of Finance;

c) Room rental for rest: Implemented according to paragraph 2 of Article 13 of this Circular;

d) In case necessary, the organizing committee arranges centralized meals for serving staff, including security guards, drivers (excluding those of rented vehicles), receptionists, volunteers, liaison officers, and other directly involved staff as per the approved meeting organization plan. The maximum daily meal allowance is 500,000 VND per person (including beverages); no money will be issued if meals are not taken collectively;

d) Support for telephone expenses for civil servants, public officials, and employees serving at meetings shall be implemented according to the provisions for summit meetings as stipulated in point d of paragraph 2 of Article 20 of this Circular.

Article 24. Other Expenditures Related to Organizational Work for Conferences

1. Expenditure on website construction for conference services (if applicable): In accordance with the provisions of the law governing investment in information technology applications using state budget funds and related legal provisions; economic and technical standards in the field of information technology and digital transformation as per the guidelines of the Ministry of Science and Technology.

2. Expenditure on training, seminars, instruction, enhancement, and exercises to implement activities serving conferences

Expenditure on organizing classes for training, seminars, instruction, enhancement, and exercises to implement conference-related activities and other training activities for staff, drivers, service personnel, liaison officers, and volunteers participating in the organization of conference activities: In accordance with the provisions set forth in Circular No. 100/2025/TT-BTC dated October 28, 2025 by the Minister of Finance on guiding budget preparation, management, utilization, and final accounting of funds allocated for civil servant and staff training; provisions within the conference organization plan and approved budget.

3. Expenditure on translation in accordance with the provisions set forth in Article 11 of this Circular.

4. Expenditure on remuneration for speakers, scholars reporting directly at conferences; hiring experts, consultants (domestic and foreign), laborers serving conference preparation and organization

a) Foreign speakers, scholars, experts, and consultants:

Depending on the necessity, the head of the agency or unit organizing the conference decides to invite speakers, scholars; hire foreign experts, consultants for conference organization. The remuneration for foreign speakers, scholars, experts, and consultants is determined by the head of the agency or unit organizing the conference based on mutual agreement considering the nature, scope of work, professional level, working experience ensuring it aligns with the conference's financial resources;

b) Domestic speakers, scholars, experts, consultants, laborers:

In accordance with the provisions set forth in Circular No. 04/2025/TT-BNV dated May 7, 2025 by the Minister of Home Affairs on determining the remuneration for domestic consulting experts as a basis for establishing tender packages. The specific remuneration per day for domestic speakers, scholars, experts, consultants, laborers is determined by the head of the agency or unit organizing the conference to ensure it aligns with the conference's financial resources.

5. Expenditure on overtime (beyond days already compensated for serving the conference) in accordance with the provisions of the Labor Code and Decree No. 145/2020/NĐ-CP dated December 14, 2020 by the Government on detailed implementation and guidance on certain articles of the Labor Code concerning labor conditions and labor relations, relevant legal documents.

6. Expenditure on domestic conference service allowances for the organizing department in accordance with the provisions set forth in Circular No. 40/2017/TT-BTC by the Minister of Finance.

7. For other expenditures directly related to the conference that have not been specified in this Circular and other legal documents, the Minister, head of a ministry-level agency or unit, chairperson of a provincial or municipal people's committee, head of an agency or unit tasked with organizing conferences on rotation shall decide specific expenditure levels based on ensuring compliance with tender documentation, contracts, invoices, and valid receipts as per legal provisions, including:

a) Expenditure on organizing conferences, seminars, group sessions, forums, side events within the approved list for conference organization;

b) Expenditure on security and order maintenance; health services, disease prevention, food safety, environmental hygiene, service provision;

c) Cultural and artistic activities welcoming and serving delegates attending the conference;

d) Expenditure on purchasing or producing symbols, items, souvenirs as per approved plans and programs;

e) Expenditure on gifts in accordance with the expenditure limits specified at point c of Article 12 of this Circular;

f) Expenditure on hiring transportation vehicles, equipment, venues for conference organization;

h) Expenditure on office supplies, telephones, fuel, printing documents, publicity, photography and copying photos, drinking water for the conference;

i) Other expenditures directly related to organizing the conference as per approved plans and programs.

Article 25. Content and Specialized Budget of International Conferences Organized on a Rotational Basis

1. Content of Expenditure

In addition to the expenditure content stipulated in this Circular, where other expenditure items arise according to international conference practices organized on a rotational basis, such expenditures shall be carried out in accordance with the practices of these international conferences.

2. Budget Level

International conferences organized on a rotational basis in Vietnam must comply with the expenditure level provisions in Articles 20, 21, 22, 23, and 24 of this Circular. In case there is a need for special budget levels, such expenditures shall be carried out according to the decision of the competent authority approving the organization of the conference as per regulations.

Chapter V

Article 26. International Conference Organized in Vietnam with Full Costs Borne by the Vietnamese Side

1. For foreign guests who are international delegates borne by the Vietnamese side, the content and expenditure levels stipulated in Chapter II of this Circular shall apply.

2. Refreshment expenses during breaks (applicable to both foreign delegates and Vietnamese interpreters): Such expenditures shall be carried out according to the provisions in Article 10 of this Circular.

3. Regulations for Vietnamese officials participating in welcoming, receiving, and serving international guests, as well as providing services for international conferences

a) Accommodation rental: Carried out in accordance with the provisions of Circular No. 40/2017/TT-BTC of the Minister of Finance and the internal expenditure regulations of the organizing agency or unit.

In case there is a need for diplomatic reasons to arrange accommodation for Vietnamese officials at hotels where foreign guests are received and international conferences are held, and such arrangements have been approved by the competent authority, Vietnamese officials may be provided with single rooms according to the actual price of standard rooms (Standard) or the lowest available room type in the hotel where foreign guests are received and international conferences are held (if standard rooms are fully booked). In case there is an odd number of individuals of different genders, a single room will be rented for them at the actual price of standard rooms (Standard) or the lowest available room type in the hotel where foreign guests are received and international conferences are held (if standard rooms are fully booked).

b) Travel expenses and subsistence allowances: Carried out in accordance with the provisions of Circular No. 40/2017/TT-BTC of the Minister of Finance and the internal expenditure regulations of the organizing agency or unit.

c) Overtime pay (if applicable): Carried out according to the Labor Law, Decree No. 145/2020/NĐ-CP dated December 14, 2020, of the Government on detailed provisions and guidelines for implementing certain articles of the Labor Law concerning labor conditions and labor relations, and relevant legal documents.

d) Other Regulations

Meal standards: In case approved by the competent authority, where the program or plan to welcome delegations and organize conferences allows for centralized meal arrangements for serving personnel (security, protection, medical services, service staff, drivers, receptionists, volunteers, liaison officers, and other serving personnel as specified in the conference organization plan), during the official conference days, the maximum expenditure on meals shall be 500,000 VND per person per day (including beverages); no money is issued if centralized meal arrangements are not organized.

For military personnel participating in ensuring safety and security, public order and good governance, civil servants, staff members (including security guards, drivers except for those driving rented vehicles, receptionists, volunteers, liaison officers, and other staff), who directly participate in serving the conference (including holidays and rest days as per regulations) shall be entitled to a mission allowance according to the approved list by the competent authority. The allowance ranges from 200,000 VND per day per person to 400,000 VND per day per person. Specific numbers and allowances for each military personnel participating in ensuring safety and security, public order and good governance, civil servants, staff members serving the conference are specified in the conference organization plan. In case one person performs multiple tasks on a single day, they shall only receive the highest allowance.

The number of days entitled to mission allowances is the actual number of official conference days. In cases where work must be initiated earlier or extended beyond the official conference days, payment will be made according to the actual number of days worked as per the decision approved by the competent authority in the conference organization plan; at the same time, no night shift wages or overtime pay shall be paid.

For civil servants, staff members serving conferences in a different locality from their place of residence who have already received mission allowances, no subsistence allowance will be provided according to Circular No. 40/2017/TT-BTC of the Minister of Finance.

4. Other expenditures directly related to the conference shall be carried out in accordance with the provisions of this Circular and within the budget approved by the competent authority; specifically:

a) Honorarium for speakers, scholars (if applicable): Carried out according to Article 24, Clause 4 of this Circular;

b) Translation expenses: Carried out in accordance with the provisions in Article 11 of this Circular;

c) Expenses for stationery, office supplies, printing of documents, publicity, decoration, renting conference halls or meeting rooms, renting equipment (if applicable), flag and conference emblem costs, translation fees, security services, medical supplies, other necessary expenses: Carried out based on legal and valid invoices and receipts in accordance with the law and within the budget approved by the competent authority.

Article 27. International Conference Organized in Vietnam by Joint Effort of Vietnamese and Foreign Sides

1. For such conferences, when preparing the budget, it is necessary to clearly specify the contents that are the responsibility of the foreign side to pay and the contents that are the responsibility of the Vietnamese side to pay to avoid duplicate payments.

2. For expenditures falling under the responsibility of the Vietnamese side, they shall be implemented based on the current expenditure regulations and the specified spending limits in Article 26 of this Circular.

Article 28. International Conference Organized in Vietnam by Full Funding from Foreign Side

The agency or unit cooperating with international organizations to organize the conference; shall not use funds as stipulated in Paragraph 3 of this Circular to settle expenses for such international conferences.

Article 29. Regulations for Vietnamese Civil Servants, Staff Members Participating in Border and Territory Negotiation Delegations; International Organization Accession Negotiation Delegations; International Treaty Signing Negotiation Delegations

1. For domestic negotiation delegations

a) Accommodation standards: Implemented according to the provisions of Circular No. 40/2017/TT-BTC by the Minister of Finance and the internal expenditure regulations of the agency or unit leading the negotiation.

In case it is necessary to stay at the hotel where the negotiation takes place and approved by competent authority, members participating in the delegation may be allocated a room according to the standard 2 people per room based on the actual price of the standard room type (Standard) or the lowest available room type at the hotel where the negotiation takes place (in case the standard room is fully booked). In the event that there are odd numbers, one person will be allocated a single room based on the actual price of the standard room type (Standard) or the lowest available room type at the hotel where the negotiation takes place (in case the standard room is fully booked).

b) Allowance payment: Depending on the nature of each delegation's work, the head of the agency or unit leading the negotiation decides to provide an allowance of 400,000 Vietnamese Dong per person per session for members and staff directly serving the negotiation delegation during the preparation sessions and formal negotiation sessions, and arrange within the budget allocated by competent authority;

c) Accommodation allowances, travel allowances, and other expenses related to the negotiation delegation: Implemented according to the provisions of Circular No. 40/2017/TT-BTC by the Minister of Finance and the internal expenditure regulations of the agency or unit leading the negotiation.

2. For foreign-based negotiation delegations

a) Depending on the nature of each delegation's work, the head of the agency or unit leading the negotiation decides to provide an allowance for members directly participating in the delegation during the preparation sessions held domestically at a rate of 300,000 Vietnamese Dong per person per session and arrange within the budget allocated by competent authority;

b) Other allowances for Vietnamese civil servants participating in negotiations abroad are implemented according to current regulations on travel expenses for civil servants and public officials traveling short-term abroad with funds from the State budget.

Chapter VI
DETAILS OF DOMESTIC GUESTS

Article 30. Beverage Allowance

Beverage allowance, amount: 60,000 Vietnamese đồng per session (half day) per person.

Article 31. Banquet Expenses

1. Banquet expense limit: 600,000 Vietnamese đồng per meal (including beverages).

2. Authority to specify the guests eligible for banquets

a) The Minister, head of agencies at the same level as ministries, heads of agencies under the Government, central agencies shall specifically determine the categories of guests eligible for banquets in accordance with the characteristics of activities of subordinate agencies and ensure economy and efficiency;

b) People's Committees of provinces and municipalities directly under the Central Government shall specify the categories of guests eligible for banquets based on actual circumstances and local budget capacity, for each type of agency within their jurisdiction, to be submitted to the People's Council of the province before promulgation, ensuring economy and efficiency;

c) In cases where ministries, agencies, or provinces have not issued specific regulations on guests eligible for banquets, heads of departments or units may specify the categories of guests based on the expense limits set forth in this Circular. Departments or units shall use funds allocated to them and other lawful sources as prescribed by law to host guests, ensuring economy and efficiency that align with the operational characteristics of each department or unit;

d) For public sector entities: The categories of guests eligible for banquets are determined by the head of the entity and must be specified in the internal expenditure regulations of the entity, ensuring economy and efficiency consistent with the operational characteristics of the entity.

3. In cases where ministries or agencies at central level and provinces have important reception programs serving political tasks or according to approved programs or plans; based on the characteristics of their activities, heads of ministries, agencies at central level, provincial people's committee chairpersons may examine and decide on the banquet expense limits that do not exceed twice the limit specified in paragraph 1 of this Article but ensure thoroughness, economy, and self-arrangement within the allocated budget and other lawful sources as prescribed by law.

Article 32. Translation Expenses for Ethnic Minority Guests

In cases where it is necessary to hire a translator (oral translation) from Vietnamese to an ethnic minority language and vice versa, the rental fee shall be applied at the rate specified in Circular No. 109/2016/TT-BTC dated June 30, 2016 by the Minister of Finance for budgeting, management, utilization, and final accounting of expenses for statistical surveys and national census as amended and supplemented by Circular No. 37/2022/TT-BTC of the Minister of Finance.

Chapter VII
ORGANIZATION OF IMPLEMENTATION

Article 33. Authority to Specify Specific Expense Limits for Foreign Guests, International Conference Organizers in Vietnam, and Domestic Guest Reception by Ministries, Localities, Departments, and Units

For foreign guest reception expenses, international conference organization expenses

Based on the availability of financial resources and actual costs, the Minister, head of agencies at the same level as ministries, heads of agencies under the Government, other central agencies, provincial people's councils shall specify specific expense limits for foreign guests and organizing international conferences in Vietnam for subordinate departments or units to implement within these limits but not exceeding the limits specified in this Circular.

2. For domestic guest reception expenses

Based on the availability of financial resources and actual costs, the Minister, head of agencies at the same level as ministries, heads of agencies under the Government, other central state agencies, provincial people's councils shall specify specific expense limits for domestic guests for subordinate departments or units to implement within these limits ensuring economy and preventing waste.

3. State organs implementing self-financing and self-responsibility in administrative management, public sector entities operating with a self-financing mechanism, based on the specific expense limits specified by the Minister, head of agencies at the same level as ministries, heads of agencies under the Government, provincial people's councils in paragraphs 1 and 2 of this Article, shall decide on foreign guest reception expenses, international conference organization expenses, domestic guest reception expenses ensuring compliance with government regulations on self-financing and self-responsibility in administrative management for state organs and self-financing mechanisms for public sector entities in each field.

4. In cases where ministries, agencies, or provinces have not issued specific regulations on foreign guest reception expenses, international conference organization expenses, domestic guest reception expenses, heads of departments or units may decide on specific expense limits within the internal expenditure regulations of their department or unit but shall not exceed the limits specified in this Circular to implement these. The organization of receptions must ensure economy and prevent waste, within the allocated budget as approved by competent authorities and in accordance with government regulations on self-financing and self-responsibility in administrative management for state organs and self-financing mechanisms for public sector entities in each field.

Article 34. Budgeting, Allocation, Management of Use and Final Accounting of Funds

The budgeting, allocation, management of use and final accounting of funds for reception expenses for foreign guests visiting Vietnam to work; organization of international conferences in Vietnam; reception expenses for domestic guests visiting agencies or units shall be carried out in accordance with the provisions of the Law on State Budget and relevant guiding documents. In addition, this Circular provides further guidance as follows:

Budgeting for Organization of International Conferences

a) Annually, at the time of budget preparation according to the provisions of the Law on State Budget, departments, agencies, units assigned to take charge of organizing international conferences shall develop plans and proposals for organizing such conferences and events to be submitted for approval by competent authorities;

b) Based on approved plans and proposals; based on expenditure items and prescribed levels of expenditure as stipulated in this Circular; central departments and agencies prepare budgets ensuring the organization of international conferences in Vietnam, consolidate them into a state budget proposal of their department or agency, submit it to the Ministry of Finance for consolidation and submission for decision-making by competent authorities in accordance with the provisions of the Law on State Budget;

c) The Ministry of Defense and the Ministry of Public Security proactively prepare budgets ensuring security work according to assigned tasks for receiving international guest delegations visiting Vietnam in their annual budget (including security plan; means, equipment for protection; escort fuel and navigation).

2. Departments and units assigned reception expenses for foreign guests visiting Vietnam; organization of international conferences in Vietnam shall manage and use the allocated funds in accordance with the provisions of the law on state budget, relevant laws, expenditure items and prescribed levels as stipulated in this Circular.

Reception expenses for foreign guests visiting Vietnam; organization of international conferences in Vietnam must be controlled according to current regulations, final accounting conducted per delegation, conference based on approved plans and proposals and legal and valid invoices and vouchers in accordance with the provisions of the law on state budget.

3. For funds mobilized in accordance with the law, contributions, donations, sponsorships from organizations, enterprises, individuals both within and outside the country (in cash or in kind) for organizing international conferences (if any)

a) The management and use of funds mobilized, contributed, donated, sponsored by organizations, enterprises, individuals both within and outside the country shall be carried out according to agreements, commitments, provisions of the sponsor. In case there are no such agreements or commitments with the sponsor, they shall be carried out in accordance with the provisions of this Circular. Mobilized funds, contributions, donations, sponsorships shall be included in the report on preparation and organization of international conferences;

b) Upon completion of work, the unit responsible for managing mobilized, contributed, donated, sponsored funds must report to the competent authority the amount received and expended according to regulations, any remaining balance (if any) to be remitted to the state budget; report on receipts and usage in kind;

c) In case the state budget has already provided sufficient funds for organizing conferences as per prescribed standards approved by competent authorities, then mobilized, contributed, donated, sponsored funds must be remitted to the state budget (except for items carried out according to specific requirements of the sponsor).

4. State-owned enterprises and other units shall apply the provisions of this Circular in implementing foreign guest reception, international conferences, domestic guest reception in accordance with the characteristics of their unit.

5. Any expenditures for foreign guest reception, international conferences, domestic guest reception not in compliance with regulations, upon discovery during inspection, higher-level management agencies, financial authorities at all levels, auditing bodies, and National Audit Office have the right to allocate funds and request relevant agencies or units responsible to return the expended funds or remit them to the state budget if they were from state budget sources. The person who issued the incorrect order shall compensate the full amount of the misused funds to the agency or unit, depending on the severity of the violation, will be subject to legal sanctions as per current laws and regulations.

Article 35. Enforceability

1. This Circular shall take effect from May 18, 2026.

2. The Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Minister of Finance, which regulates the reception of foreign guests working in Vietnam, the financial provisions for organizing international conferences and seminars in Vietnam, and the reception of domestic guests, shall cease to be enforceable from the date this Circular takes effect.

3. Where any legal documents referred to in this Circular are amended, supplemented, or replaced by other legal documents, such provisions shall apply according to the amended, supplemented, or replacing document.

4. Transitional Provisions

a) For programs and plans for receiving foreign guests working in Vietnam; programs and plans for organizing international conferences and seminars in Vietnam; and domestic guest reception programs and plans that have been approved and implemented by competent authorities before the date this Circular takes effect, payments and settlements shall continue to be made according to the content and level of expenditure at the time of approval.

b) Where competent authorities have already approved programs and plans for receiving foreign guests working in Vietnam; organizing international conferences and seminars in Vietnam; and domestic guest reception programs before the date this Circular takes effect, but such programs and plans have not yet been implemented, after this Circular takes effect, based on the ability to balance financial resources of the agency or unit, the head of the agency or unit responsible for organizing the reception, conference, or seminar shall review and decide to adjust the budget according to the expenditure levels specified in this Circular to ensure thorough, economical, and effective implementation that is consistent with the ability to balance financial resources.

5. In the course of implementation, if any difficulties or obstacles arise, it is requested that agencies, organizations, and units promptly report to the Ministry of Finance for research, guidance, and resolution./

To:

Central Committee of the Communist Party of Vietnam;

Prime Minister, Deputy Prime Ministers of the Government;

Central Committee Office and various Committees of the Party;

Office of the General Secretary;

Office of the National Assembly;

Office of the President;

Ethnic Affairs Council and various Committees of the National Assembly;

Ministries, agencies at the same level as ministries, and subordinate agencies of the Government;

Supreme People's Court;

Supreme People's Procuratorate;

Audit Office;

Central Committee of the Vietnam Fatherland Front;

Central offices of various organizations;

People's Councils and People's Committees of provinces, cities;

Provincial Departments of Finance;

State Treasury in regions;

Official Gazette, Government Electronic Information Office;

Government Electronic Information Office and units under the Ministry of Finance;

Retained: VT, KTN (30 copies)

Appendix
Regarding INTERNATIONAL GUEST ACCOMMODATION

(Attached to Circular No. 35/2026/TT-BTC dated March 31, 2026, issued by the Minister of Finance)

1. Special Guests:

The head of the delegation shall consist of: Heads of State; former Heads of State who are also leaders of the ruling party in formal relations with the Communist Party of Vietnam as representatives of the Government or the State; Heads of Government; Heads of Government who are also Chairpersons of the ruling party, Deputy Heads of State; Deputy Heads of State who are also leaders of the ruling party; Chairman of the National Assembly; President of the Upper House; President of the Lower House; President of the World Parliamentarians' Union; President of a Regional Parliament (President of the European Parliament...); President of a Regional Parliament (President of the ASEAN Intergovernmental Commission on Human Rights...); President of the European Council; President of the European Commission; Secretary-General of the United Nations and other guests as per the proposal by the Ministry of Foreign Affairs.

2. Class A Guests:

The head of the delegation shall consist of: Deputy Prime Ministers; Vice Chairpersons of the National Assembly, and equivalent positions such as: Vice Chairpersons of the Upper House; Vice Chairpersons of the Lower House; Vice Chairpersons of the World Parliamentarians' Union; Vice Chairpersons of a Regional Parliament (Vice Chairpersons of the ASEAN Intergovernmental Commission on Human Rights); Vice Chairpersons of the European Council; Deputy Secretary-General of the United Nations; Heir to the Throne or Heiress to the Throne; Minister of Foreign Affairs; Chairman or Secretary-General of intergovernmental organizations (ASEAN, APEC); Chairman or Secretary-General of international financial institutions (World Bank, International Monetary Fund, Asian Development Bank, Multilateral Investment Guarantee Agency, Multilateral Investment Guarantee Facility); Member of a mixed committee and other guests as per the proposal by the Ministry of Foreign Affairs.

3. Class B Guests:

The head of the delegation shall consist of: Ministers; Deputy Ministers, and equivalent positions such as: Deputy Secretary-General of intergovernmental organizations; Vice Chairpersons of international financial institutions (World Bank, International Monetary Fund, Asian Development Bank, Multilateral Investment Guarantee Agency, Multilateral Investment Guarantee Facility); Royal Family members; Senior ASEAN officials (Chairmen of SOM), Deputy Secretary-Generals of ASEAN.

4. Class C Guests:

Ambassadors, Heads of Permanent Missions from ASEAN countries; Deputy Secretaries-General of the ASEAN Secretariat; Heads of ASEAN agencies and centers; International guests at or below the level of Department or Bureau and equivalent positions.

5. Other international invitees: Includes other international invitees not falling under the categories specified in paragraphs 1, 2, 3, and 4 of this Appendix.

For foreign students invited by Vietnam pursuant to the bilateral agreement, see the provisions at Article [specific article number or section] of the Agreement.