Circular No. 40/2017/TT-BTC on travel expenses and conference expenditure regulations

CIRCULAR

Regulations on travel expenses and conference expenditure

Based on the Law on Enactment of Legislative Acts dated June 22, 2015;

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Public Officials and Civil Servants dated November 13, 2008;

Pursuant to the Civil Servant Law dated November 15, 2010;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the proposal of the Director of the Department of Administrative and Public Institution Finance;

The Minister of Finance issues this Circular stipulating travel expense regulations and conference expenditure regulations.

PART I

GENERAL PROVISIONS ON TRAVEL EXPENSE REGULATIONS AND CONFERENCE EXPENDITURE REGULATIONS

REGIME FOR MEETING EXPENSES

Article 1. Scope of Regulation and Applicability

1. Scope of application: This Circular stipulates travel expense regulations and conference expenditure regulations for state agencies, public service organizations, political organizations, political-social organizations, and associations using funds supported by the state budget (hereinafter referred to as agencies and units).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Regarding travel expense regulations:

- Officials, civil servants, public officials, and contractual employees working at state agencies, public service organizations, political organizations, political-social organizations, and associations using funds supported by the state budget.

- Deputies of all levels People's Councils when participating in the activities of the People's Council.

b) Regarding conference expenditure regulations:

- Professional conferences, mid-term and annual summary conferences; year-end summary conferences; training conferences to implement tasks organized by administrative state agencies regulated in Decision No. 114/2006/QD-TTg dated May 25, 2006 issued by the Prime Minister stipulating meeting regulations in the operation of administrative state agencies (hereinafter referred to as Decision No. 114/2006/QD-TTg dated May 25, 2006); sessions of the People's Council, meetings of the Standing Committee of the People's Council, and meetings of the Councils of the People's Council.

- Professional conferences, mid-term and annual summary conferences, year-end summary conferences, and training conferences to implement tasks of public service organizations.

- Professional conferences, training conferences to implement tasks or conferences organized according to the charter of political organizations, political-social organizations, and associations using funds supported by the state budget.

c) Special cases: National Congresses of the Communist Party of Vietnam, congresses at various levels leading up to the National Congress, meetings of agencies under the Communist Party of Vietnam, sessions of the National Assembly, meetings of the Ethnic Council, Committees of the National Assembly, and meetings of the Standing Committee of the National Assembly shall be implemented according to specific regulations of the competent authority.

Article 2. Sources of funds for travel expenses and conference expenditures

1. State budget.

2. Revenue from fees retained in accordance with laws on fees and charges.

3. Revenue from the operations and services of public service organizations.

4. Other sources of funds as prescribed by law (if any).

Article 3. General provisions on travel expenses

1. Travel expenses are the costs paid to persons traveling domestically, including: travel costs, accommodation allowances, room rental fees at the destination, baggage and document transportation fees (if applicable).

2. The period eligible for travel expenses is the actual working period approved by the authorized person sending them on a mission or the invitation letter to join the mission team (including holidays and public holidays according to the itinerary, travel time).

3. Conditions for reimbursement of travel expenses include:

a) Fulfilling assigned tasks;

b) Being dispatched by the head of the agency or unit or being invited to join the mission team;

c) Having complete documentation for reimbursement as stipulated in this Circular.

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

a) Time spent in medical treatment, recuperation at healthcare facilities, recuperation centers, or health resorts;

b) Days spent studying at long-term or short-term training schools where they have already received benefits for students;

c) Days spent on personal work during the mission period;

d) Days assigned to reside or be seconded to another locality or agency according to the decision of the competent authority.

5. Heads of agencies and units must carefully consider when dispatching people on missions (in terms of number of people and duration) to ensure mission effectiveness and economical use of funds.

6. Agencies and units dispatching people on missions are responsible for reimbursing travel expenses to those on missions, except in specific cases stipulated in Clause 4 of this Article.

8. For deputies of all levels People's Councils and representatives invited by the Standing Committee of the People's Councils at various levels to attend sessions of the People's Council, meetings of the Councils of the People's Council, supervision, meetings with voters, and other mission tasks of deputies of the People's Council, the Standing Committee of the People's Council inviting them is responsible for reimbursing travel expenses from the operating budget of the People's Council at that level.

9. In cases where officials, civil servants, public officials, and employees are invited by judicial agencies to serve as witnesses in cases related to their professional work, the judicial agency will reimburse travel costs and other expenses according to the law from its own budget.

Article 4. General provisions on meeting expense regulations

1. Ministries, ministerial-level agencies, government agencies, and other central agencies organize meetings to implement major, important, and urgent policies and guidelines of the Party and the State within their assigned management areas throughout the country; organize specialized mid-term and final reviews; organize annual work program review meetings, which must be approved in writing according to Decision No. 114/2006/QĐ-TTg dated May 25, 2006 of the Government Chairman. Central Party bodies when organizing national meetings must obtain written approval from the Standing Deputy Secretary of the Party Central Committee. Prime Minister Heads of specialized agencies under provincial People's Committees convening sector-wide meetings in their localities for annual task completion reviews, organizing training and implementation meetings with the participation of the Chairmen, Vice Chairmen of district People's Committees, and heads of other specialized agencies at the same level must obtain approval from the Chairman of the provincial People's Committee as stipulated. Heads of specialized agencies under district People's Committees convening sector-wide meetings in their districts for annual task completion reviews, organizing training and implementation meetings with the participation of the Chairmen, Vice Chairmen of commune People's Committees, and heads of other specialized agencies at the same level must obtain approval from the Chairman of the district People's Committee as stipulated.

2. When organizing meetings, heads of agencies and units must reasonably arrange locations, enhance online meeting formats, especially for nationwide meetings based on ensuring suitability with the specific requirements of each meeting; integrate relevant issues and tasks; combine various types of meetings appropriately; prepare thoroughly and adequately according to the nature, content, purpose, and requirements of the meeting; the convener must carefully consider and decide on the appropriate number and composition of participants to ensure economy and effectiveness.

Agencies and units organizing meetings must comply strictly with the meeting expense regulations stipulated in this Circular, provide convenient accommodation and lodging for delegates, avoid ostentatious forms, refrain from organizing receptions and banquets, and not allocate funds for combined activities such as sightseeing and vacations, nor for gifts and souvenirs. Meeting organization costs must be arranged within the annual budget allocated and approved by the competent authority.

3. Time for organizing meetings:

a) Meetings for annual work reviews, mid-term and final specialized reviews, training sessions, and task implementation deployments: Implemented according to Decision No. 114/2006/QĐ-TTg dated May 25, 2006;

b) Training classes funded from state civil servant training and capacity building budgets, or from project and program budgets: The duration of training classes shall be carried out according to the approved training programs;

c) For other meetings, the time should be reasonably arranged based on the nature and content but not exceeding two days;

d) The time for sessions of the People's Councils and meetings of the Council's committees shall be implemented according to the specific regulations of the competent authority.

MEETING ALLOWANCES REGIME

d) The time for sessions of the People's Council and meetings of the Council's Committees shall be carried out in accordance with separate regulations of the competent authority.

Chapter II

REGIME FOR WORKING FEES

Article 5. Payment for travel expenses

1. Payment based on actual invoices:

a) The person on official business shall be reimbursed for travel expenses including:

- Costs for traveling from home or office to the airport, train station, bus terminal, and vice versa; airfare, train tickets, public transport fares to the place of official business and back.

- Local travel expenses at the destination: From accommodation to workplace, from the airport, train station, bus terminal back to accommodation (round trip).

- Road, waterway, sea transportation fees for the person on official business and their means of transportation.

- Fees for documents, equipment, tools, props (if any) directly serving the official business trip that the person on official business has paid.

- Baggage fees for the person on official business when traveling by air if the ticket price does not include baggage fees.

In cases where the sending agency or unit and the receiving agency or unit have arranged transportation means, the person on official business will not be reimbursed for these expenses.

b) Based on the internal expenditure regulations of the unit, the nature of the official business trip, and within the allocated budget; the head of the agency or unit shall consider and approve the staff, civil servants, officials, and employees going on official business to travel by airplane, train, car, public transport, or other means ensuring economy and efficiency principles.

c) Regulations on purchasing domestic air tickets for official business trips:

- For high-level leaders (above Minister level), current state regulations apply.

- Business class (Business class or C class) is reserved for individuals: Leaders on the leadership position salary scale, leadership position allowance issued together with Resolution No. 730/2004/NQ-UBTVQH dated September 30, 2004 of the Standing Committee of the National Assembly regarding the approval of the leadership position salary scale and leadership position allowance for state leaders; the specialized profession salary scale for the judiciary and prosecution sectors; Decision No. 128-QĐ-TW dated December 14, 2004 of the Central Committee Secretariat on the salary system for cadres, civil servants, officials, and employees of Party agencies, People's Front organizations, and mass organizations; or Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, officials, and armed forces personnel, including: Ministers and equivalent positions; Deputy Ministers and leaders with a position allowance coefficient of 1.3 or higher; Deputy Heads of central political-social organizations; Secretary-General of the Central Youth Union.

- Economy class: For the remaining individuals.

d) In areas without passenger transport services provided by organizations or individuals as stipulated by law, and the person on official business must hire other means of transport, the head of the agency or unit shall consider and decide to reimburse the cost of hiring the means of transport based on the rental contract or receipt from the owner of the means of transport (taking into account the transport rates of other means operating simultaneously in that area).

đ) Reimbursement amount: According to the price listed on the ticket, invoice, or legal purchase receipt, or receipt from the owner of the means of transport; the ticket price does not include additional service costs such as sightseeing tours, special services upon request.

Specifically, in cases where the air ticket does not include baggage fees, the person on official business will be reimbursed for baggage fees according to the baggage fee rate of the trip and the maximum weight of baggage reimbursable equal to the weight of baggage included in the regular ticket (which includes baggage fees).

2. Allocation of vehicle usage funds when on official business, allocation of self-provided transportation funds:

a) For leadership positions entitled to use cars for official business trips according to the provisions of the Prime Minister's regulations voluntarily registering to implement the allocation of vehicle usage funds when on official business: The allocation of vehicle usage funds when on official business shall be implemented according to Circular No. 159/2015/TT-BTC dated October 15, 2015 of the Ministry of Finance guiding some Articles of Decision No. 32/2015/QĐ-TTg dated August 4, 2015 of the Prime Minister on standards, quotas, and management and use of cars in state agencies, public institutions, and State-owned joint-stock companies with 100% state capital.

b) For staff, civil servants, and officials who do not have the standard for being assigned a car for official business trips, but if they travel more than 10 kilometers (for communes in economically disadvantaged and extremely disadvantaged areas according to the Prime Minister's decisions) of the Government) and more than 15 kilometers (for the remaining communes) and travel by their own personal means, they will be reimbursed for self-provided transportation at a rate of 0.2 liters of gasoline per kilometer based on the administrative distance and the gasoline price at the time of the official business trip, as stipulated in the unit's internal expenditure regulations.

Article 6. Subsistence Allowance

1. Subsistence allowance is an additional amount of money provided to employees on business trips in addition to their salary, paid by the agency or unit sending them on the trip, calculated from the start date until the end date of the business trip (including travel time and stay time at the destination).

The subsistence allowance for employees on business trips is 200,000 VND/day.

In cases where employees go on a day trip (returning on the same day), the head of the agency or unit shall determine the subsistence allowance based on actual working hours, overtime hours (including travel time), distance traveled, and internal regulations of the agency or unit.

2. Officials, civil servants, public officials, and workers assigned to work on islands or offshore areas shall be entitled to a subsistence allowance of 250,000 VND/person/day (applicable to both working days and travel days to and from the islands or offshore areas). In special cases where specific sectors have been regulated by competent authorities regarding allowances for offshore work, the highest allowance (either subsistence allowance or travel allowance) shall be chosen for payment.

Article 7. Payment for Room Rental at Business Trip Destination

1. Principles for Payment of Room Rental at Business Trip Destination:

a) For high-level leaders, current state regulations apply;

b) Officials, civil servants, public officials, and workers sent on business trips by agencies or units who incur room rental expenses at the destination shall be reimbursed according to either a lump sum or actual invoice method;

c) If the employee is provided with accommodation by the host agency or unit without charge, they will not be reimbursed for room rental expenses. If it is discovered that the employee has received free accommodation but still requests reimbursement, they must return the reimbursed amount and face disciplinary action under relevant laws.

2. Lump Sum Payment Method:

a) For Ministers, Deputy Ministers, and other leadership positions with a position allowance coefficient of 1.25 or higher, the lump sum rate is 1,000,000 VND/day/person, regardless of the destination;

b) For other officials, civil servants, public officials, and workers:

- For trips to districts, cities directly under central government, and provincial cities classified as type I urban centers, the lump sum rate is 450,000 VND/day/person;

- For trips to counties, towns directly under central government, and remaining provincial towns, the lump sum rate is 350,000 VND/day/person;

- For trips to other regions, the lump sum rate is 300,000 VND/day/person.

3. Reimbursement based on actual invoices:

If the employee does not accept the lump sum payment method stipulated in Clause 2 of this Article, they may be reimbursed based on the actual room rental price (with valid invoices and receipts as prescribed by law), approved by the head of the agency or unit according to the following standards:

a) For Ministers and equivalent positions: Reimbursement for room rental at a rate of 2,500,000 VND/day/room for single occupancy, regardless of the destination;

b) For trips to districts, cities directly under central government, and provincial cities classified as type I urban centers:

- For Deputy Ministers and leadership positions with a position allowance coefficient of 1.25 to 1.3: Reimbursement for room rental at a rate of 1,200,000 VND/day/room for single occupancy;

- For others: Reimbursement for room rental at a rate of 1,000,000 VND/day/room for double occupancy;

c) For trips to other regions:

- For Deputy Ministers and leadership positions with a position allowance coefficient of 1.25 to 1.3: Reimbursement for room rental at a rate of 1,100,000 VND/day/room for single occupancy;

- For others: Reimbursement for room rental at a rate of 700,000 VND/day/room for double occupancy;

d) If an employee who is entitled to double occupancy rooms travels alone or with an odd number of people including those of different genders, they may rent a single room at the actual rental price but not exceeding the cost of double occupancy rooms for the group;

e) If an employee who is entitled to double occupancy rooms travels with leaders entitled to single occupancy hotel rooms, they may be reimbursed based on the actual price of standard rooms at the hotel where the leaders stay, according to double occupancy standards;

f) The reimbursement rates for room rental expenses in this clause include all applicable taxes and fees as prescribed by law.

4. In cases where employees must complete tasks until the end of the day or can only book transportation (airplane, train, car) from 18:00 to 24:00 on the same day, they may be reimbursed for half-day lodging expenses (both lump sum and actual invoice methods) up to 50% of the lump sum rate for room rental expenses corresponding to each category; no reimbursement for overnight travel expenses on trains, boats, ships, airplanes, cars, and other means of transportation.

Article 8. Monthly allowance for travel expenses

1. For commune-level officials who must frequently travel on duty for more than 10 days/month; and other officials from agencies and units who must frequently travel on duty for more than 10 days/month (such as: clerks; transaction accountants; forest rangers checking forests; officials from prosecution agencies conducting investigations, inspections, verifications, and serving summonses and other tasks that require frequent travel on duty), the head of the agency or unit shall determine the monthly travel expense allowance based on the type of work, job characteristics, and financial capacity to support transportation costs at a rate of VND 500,000/person/month, which must be stipulated in the internal expenditure regulations of the unit.

2. If individuals eligible for the monthly travel expense allowance are assigned by competent authorities to perform specific mission periods, they will be reimbursed according to the travel expense regulations set forth in this Circular; meanwhile, they will still receive the monthly travel expense allowance if they travel on duty for more than 10 days/month.

Article 9. Traveling with inter-departmental and inter-agency joint working groups

1. In cases where agencies and units need to mobilize officials, civil servants, public employees, and workers from other agencies and units to cooperate in inter-departmental work to fulfill their political missions; or to participate in basic research topics, the leading agency of the working group shall be responsible for covering all costs for the working group including travel expenses, accommodation allowances, and room rental fees at the destination according to the internal expenditure regulations of the leading agency.

2. When traveling with inter-departmental and inter-agency joint working groups convened by higher-level management agency heads for mobilization or cooperation to jointly carry out tasks within each agency's political mission, the leading agency of the working group shall bear the responsibility for covering travel expenses for those traveling in the group. In cases where members of the working group do not travel together to the destination, the agency or unit sending them on the trip shall reimburse travel expenses for the travelers.

Additionally, the agency or unit sending people on the trip shall be responsible for reimbursing accommodation allowances and room rental fees for its own personnel sent on the trip.

3. Mobilization documents (invitations, invitation letters) for officials, civil servants, public employees, and workers from other agencies and units to travel must clearly state the responsibility for reimbursing expenses for each agency and unit for the trip.

Article 10. Travel expense reimbursement documents

1. A travel permit stamped with the confirmation seal of the agency or unit at the destination (or of the hotel or guesthouse where staying).

2. Work plan documents approved by the head of the agency or unit; circulars; invitations; mobilization documents for participation in working groups.

4. A mileage report for travel expenses submitted for approval and reimbursement by the head of the agency or unit (applicable when reimbursing travel expenses on a per-mile basis).

5. Legal receipts and documents for room rental expenses as required by law (applicable when reimbursing actual room rental expenses).

6. Specifically, the documentation for the reimbursement of vehicle operating expenses when traveling under point a, Clause 2, Article 5 of this Circular includes: Documents specified in Clause 2 and Clause 4 of this Article.

Chapter III

REGIME FOR MEETING EXPENSES

Article 11. Contents of conference organization expenses

1. Renting conference halls during the days of organizing conferences (in cases where agencies or units do not have venues to rent or have but cannot accommodate the number of participants); renting projectors, equipment, meeting rooms directly serving the conference.

2. Office supply costs for serving the conference; documents and office supplies distributed to participants at the conference.

3. Honoraria and travel allowances for lecturers and speakers at vocational training conferences, classes for disseminating and implementing Party and State mechanisms and policies; expenses for compensating those who present discussion papers at the conference.

4. Transportation rental fees for picking up and dropping off delegates from their accommodation to the conference venue when the agency or unit does not have transportation or has but cannot accommodate the number of delegates.

5. Refreshment expenses between sessions.

6. Support expenses for invited delegates who are not on the payroll of state agencies, public service units, and enterprises: Meal expenses, accommodation rental fees, and transportation expenses.

7. In cases where centralized meals must be organized, the agency or unit organizing the conference may cover additional differences between actual centralized meal expenses and meal fees collected from accommodation allowances of delegates from state agencies, public service units, and enterprises.

9. For commendation and incentive expenses during annual summary meetings, publicity expenses shall not be included in conference organization funds but must be counted under commendation and publicity expenses of the agency or unit.

Article 12. Conference organization expense levels

1. Honoraria for lecturers, compensation for speakers; those presenting discussion papers at the conference: Implemented according to the honoraria levels prescribed for lecturers and speakers in Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance regarding the preparation of budgets, management, and utilization of state budget funds allocated for cadre training and development.

2. Travel allowances for lecturers and speakers organized by the agency or unit hosting the conference shall be paid according to regulations for officials, civil servants, employees, and workers of the agency or unit, and clearly stated in the invitation letter to lecturers and speakers.

3. Refreshment expenses between sessions: VND 20,000 per session (half-day)/delegate.

4. Reimbursement for meals for invited delegates not on the payroll of state agencies, public institutions, and enterprises shall be provided on a lump-sum basis as follows:

a) Meetings held in central urban areas of centrally-administered cities: VND 200,000 per day per person;

b) Meetings held in central urban and town areas of provincial cities; in districts and towns within provinces: VND 150,000 per day per person;

c) Special meetings organized by communes, wards, and towns (regardless of the location): VND 100,000 per day per person.

5. Additional coverage for the difference between actual centralized meal expenses and meal fees collected from accommodation allowances of delegates from state agencies, public service units, and enterprises:

In cases where centralized meals must be organized and the quota specified in Clause 4 of this Article is insufficient, the head of the agency or unit hosting the conference shall determine the meal support level for invited delegates who are not on the payroll of state agencies, public service units, and enterprises based on the nature of each meeting and within the scope of the allocated budget, but not exceeding 130% of the quota specified in Clause 4 of this Article; simultaneously collecting meal fees from accommodation allowances of delegates from state agencies, public service units, and enterprises according to the maximum allowance stipulated in the internal expenditure regulations of the conference-hosting agency or unit, and being allowed to cover additional differences (between actual centralized meal expenses and meal fees collected from these delegates).

6. Support expenses for accommodation rental fees for invited delegates who are not on the payroll of state agencies, public service units, and enterprises: Paid according to the quota or actual invoice amount as prescribed in Article 7 of this Circular.

7. Support expenses for transportation expenses for invited delegates who are not on the payroll of state agencies, public service units, and enterprises: Implemented according to the provisions of Article 5 of this Circular.

Article 13. Invoices and payment vouchers for conference expenses

1. Documents and plans organizing conferences must be approved by authorized persons in accordance with regulations.

2. Legal invoices, payment vouchers, and itemized lists for cash expenditures to participants at conferences, as stipulated in this Circular (if applicable), shall comply with current laws on invoices and payment vouchers.

Chapter IV

IMPLEMENTATION

Article 14. Provisions on responsibility for implementation

1. Funds for implementing travel expense allowances and conference organization expenses must be managed and utilized strictly in accordance with the standards, norms, and systems established by competent state agencies within the annual regular budget allocation.

2. The expenditure levels specified in this Circular serve as the maximum basis for Ministries, equivalent Ministries, Government-affiliated agencies, and other central-level agencies to prepare budgets for travel expense allowances and conference organization expenses. Ministers, Heads of equivalent Ministries, Government-affiliated agencies, and other central-level agencies shall specify specific expenditure levels for subordinate agencies and units to implement within their allocated budget and other lawful financial resources.

3. Based on local budget balancing capacity and actual conditions, Provincial People's Councils and Municipal People's Councils directly under the Central Government shall establish specific expenditure levels for travel expense allowances and conference expenses for subordinate agencies and units to implement appropriately.

4. State agencies implementing self-management and bearing responsibility for administrative management costs, and public service units implementing financial autonomy mechanisms shall base their expenditure levels for travel expense allowances and conference expenses on those specified by Ministers, Heads of equivalent Ministries, Government-affiliated agencies, and Provincial People's Councils directly under the Central Government, to determine travel expense allowances and conference organization expenses according to the Government's regulations on self-management and responsibility for staffing and administrative management costs for state agencies and financial autonomy mechanisms for public service units in each field.

5. For conferences organized using funds contributed or sponsored by organizations and individuals, it is encouraged to apply the conference expenditure system stipulated in this Circular to ensure economy, effectiveness, and suitability with the unit's budget capacity.

State-owned enterprises may apply the travel expense allowance and conference expenditure system stipulated in this Circular to ensure economy, effectiveness, and suitability with the unit's production and business characteristics. In cases where state-owned enterprises are allocated funds from the state budget to implement specific programs, projects, if there is an increase in travel expense and conference fees, they must be implemented according to the expenditure level assigned by the competent authority approving the program, project, or plan.

6. Any travel expense and conference expenses not in compliance with this Circular, upon discovery during inspection, higher-level management agencies, financial agencies at all levels, audit agencies, and the State Audit Office have the right to audit and require responsible agencies and units to refund the expended funds or recover and remit them to the state budget if they were funded from the state budget. The person issuing incorrect expenditure orders must fully compensate the agency or unit for the incorrectly spent amount, and depending on the severity of the violation, will be dealt with according to current laws.

7. Where Ministries, sectors, and localities have not issued documents specifying specific expenditure levels, the heads of agencies and units shall decide on travel expense and conference expenditure levels within their internal expenditure regulations based on the expenditure levels stipulated in this Circular, but not exceeding the levels specified herein, ensuring economy and avoiding waste within the scope of the allocated budget.

Ministries, equivalent Ministries, Government-affiliated agencies, and other central-level agencies, provinces, and municipalities directly under the Central Government shall be responsible for reporting to the Ministry of Finance for monitoring and summarizing when issuing documents establishing expenditure systems for travel expense allowances and conference expenses higher than those specified in this Circular.

Article 16. Effective Date

1. This Circular takes effect from July 1, 2017.

2. Abolish Circular No. 97/2010/TT-BTC dated July 6, 2010, of the Ministry of Finance on travel expense allowances and conference organization expense systems for state agencies and public service units.

3. When regulations on expenditure systems and standards referred to for application in this Circular are amended, supplemented, or replaced by new documents, they shall be applied according to the amended, supplemented, or replacing documents.

4. During implementation, if there are any difficulties, please report them promptly to the Ministry of Finance for research and resolution./.