Circular No. 42/2023/TT-BTC on the financial mechanism for the training and development of leaders and managers using state budget funds

CIRCULAR
Regulations on the Financial Mechanism for Implementing Training Allowances for Leaders and Managers Using State Budget Funds

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

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. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

Pursuant to Resolution No. 164-QĐ/TW dated February 1, 2013 of the Politburo on the system of training allowances and updating knowledge for leaders and managers at all levels; Conclusion No. 39-KL/TW dated July 18, 2022 of the Politburo on the policy of training leaders and managers abroad using state budget funds; Decision No. 02-QĐ/BCĐ dated October 5, 2022 of the Head of the Steering Committee implementing Conclusion No. 39-KL/TW on the issuance of regulations on training cadres in accordance with Conclusion No. 39-KL/TW dated July 18, 2022 of the Politburo on the policy of training leaders and managers abroad using state budget funds; Conclusion No. 01-KL/BCĐ dated March 29, 2023 of the Steering Committee implementing Conclusion No. 39-KL/TW; directives of the Deputy Prime Minister in Circular No. 3029/VPCP-KTTH dated April 28, 2023, Circular No. 2917/VPCP-KTTH dated April 26, 2023, and Circular No. 8465/VPCP-KTTH dated December 16, 2022 of the Government Office;

In accordance with the proposal of the Director of the Department of Defense and Security Finance, particularly;

The Minister of Finance issues this Circular to regulate the financial mechanism for implementing training allowances for leaders and managers using state budget funds.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the content of expenditures, expenditure limits, budget preparation, management, utilization, and settlement of state budget funds for activities related to training leaders and managers to implement policies, conclusions, and plans of the Politburo, the Secretariat regarding training and updating knowledge for leaders and managers at all levels and Conclusion No. 39-KL/TW dated July 18, 2022 of the Politburo on the policy of training leaders and managers abroad using state budget funds (hereinafter referred to as Conclusion No. 39-KL/TW).

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Central Party members, alternate central party members, strategic-level cadre candidates, Chairmen of People's Committees of provinces and centrally-administered cities who are dispatched for training and knowledge updating according to policies, conclusions, and plans of the Politburo, the Secretariat, and decisions of competent authorities; leaders and managers, civil servants, and public officials dispatched for training according to Conclusion No. 39-KL/TW (hereinafter referred to as cadres);

b) The Steering Committee implementing Conclusion No. 39-KL/TW (hereinafter referred to as the Steering Committee); The permanent office of the Steering Committee implementing Conclusion No. 39-KL/TW (hereinafter referred to as the Permanent Office);

Training institutions, agencies, organizations, units, localities, and relevant individuals.

Article 2. Sources of Funds

1. State budget funds, including:

a) Annual budget for educational and vocational training expenses of the Central Party Office;

b) Annual budget for educational and vocational training expenses of the Ho Chi Minh National Academy of Politics;

c) Annual regular budget of ministries, central agencies, and localities according to budget classification.

2. Legal sources of funds from agencies and units under ministries, central agencies, and localities that dispatch cadres for study.

3. Legal funding, support, and fundraising from organizations, units, and individuals both domestically and internationally (if applicable).

Article 3. Principles for managing and using funds from the state budget

1. Training and development institutions; agencies; organizations; units; individuals entrusted with managing and using state budget funds for cadre development activities as stipulated in this Circular must ensure compliance with laws on state budget management, the intended purpose, regulations, standards, and expenditure norms set by competent authorities; they shall be subject to inspection and supervision by competent authorities as prescribed by law.

2. The operating expenses of the Steering Board and the Standing Office shall be allocated within the annual budget for educational and vocational training programs of the Central Party Committee Office (funds implementing Conclusion No. 39-KL/TW) according to the provisions of the State Budget Law, this Circular, and financial management regulations of the Party organization (if applicable); these funds shall not be used for expenditures already covered by the state budget from the regular annual budget allocation of the Central Party Committee Office.

3. Cadre subjects, conditions, standards; types of development; research topics and contents; countries to visit; training and development institutions shall be implemented in accordance with Conclusion No. 39-KL/TW, relevant regulations, and guiding documents issued by the Steering Board, and decisions approved by competent authorities.

Cadres sent for development may only enjoy one policy for one type of training as stipulated in this Circular; they shall not benefit from multiple policies for the same type of training as specified in other documents.

4. The Standing Office shall be responsible for leading and coordinating with training and development institutions; agencies; organizations; units; localities related to organize inspections and monitoring of fund management and usage; evaluate and compile results of development implementation periodically or when required by assigned tasks.

Chapter II

SPECIFIC PROVISIONS ON EXPENSE CONTENT AND AMOUNTS

Section 1

PROVISIONS ON EXPENSE CONTENT

Article 4. Short-term domestic development

1. Content of Expenses

a) The expense items prescribed in point a, Clause 3, Article 4 of Circular No. 36/2018/TT-BTC dated March 30, 2018, of the Ministry of Finance guiding the preparation of budgets, management, use, and settlement of funds for cadre and civil servant training and development (hereinafter referred to as Circular No. 36/2018/TT-BTC), amended and supplemented by Clause 4, Article 1 of Circular No. 06/2023/TT-BTC dated January 31, 2023, of the Ministry of Finance amending certain provisions of Circular No. 36/2018/TT-BTC (hereinafter referred to as Circular No. 06/2023/TT-BTC);

b) The expense items prescribed in point c, Clause 3, Article 4 of Circular No. 36/2018/TT-BTC.

2. State budget source

a) For cadre development activities under Conclusion No. 39-KL/TW: The expense items prescribed in point a, Clause 1 of this Article shall be allocated within the annual budget for educational and vocational training programs of the Central Party Committee Office (funds implementing Conclusion No. 39-KL/TW). The expense items prescribed in point b, Clause 1 of this Article shall be paid by the agency or unit sending cadres for training;

b) For knowledge updating activities for Central Committee members, alternate Central Committee members, strategic-level cadre candidates, and Chairpersons of provincial and centrally-administered city People's Committees according to the guidelines, conclusions, plans of the Politburo and the Secretariat, and decisions of competent authorities: The expense items prescribed in point a, Clause 1 of this Article shall be allocated within the annual budget for educational and vocational training programs of the Ho Chi Minh National Academy of Politics. The expense items prescribed in point b, Clause 1 of this Article shall be paid by the agency or unit sending cadres for training.

Article 5. Short-term overseas training allowance

1. Training costs paid to overseas training institutions under contracts signed between the Standing Office and the training institutions in accordance with the law.

2. Travel expenses

a) Expenses for individuals: Transportation ticket fees, including airfare, train fare, bus fare from Vietnam to the study/training location and back (including domestic transportation tickets within the country to the study/training location), except when covered by the foreign partner; airport departure and arrival fees (if applicable); transportation rental fees from the airport to accommodation and vice versa; accommodation rental fees; food and incidental expenses; visa fees, passport issuance fees; health insurance fees; domestic travel expenses (when required to gather at a specific location for group travel or upon returning from abroad and unable to return home on the same day);

b) Common expenses for the entire delegation: Rental fees for daily transportation at the host country; rental fees for transportation in case of transit (according to the itinerary approved by the Steering Committee); Diplomatic letters; baggage and documentation shipping fees for the training course; telephone charges; purchase of gifts for external relations (for delegations led by deputy ministers or equivalent and above); translation and transcription fees (if applicable).

3. Medical quarantine costs, testing costs during disease outbreaks according to the requirements of the host country's health authorities or overseas training institutions, and other costs as prescribed (if applicable).

4. The expenses specified in Clause 1, Clause 2 (excluding passport issuance fees; domestic travel expenses) and Clause 3 of this Article shall be allocated in the annual budget for educational and vocational training activities of the Central Party Office (funds to implement Conclusion No. 39-KL/TW). The remaining expenses shall be borne by the agencies or units sending cadres for training.

Article 6. Short-term online training within the country

In cases where short-term training courses as stipulated in Article 5 of this Circular are organized in the form of concentrated online training within the country, the expenditure items are specifically defined as follows:

1. Training costs paid to overseas training institutions under contracts signed between the Standing Office and the training institutions in accordance with the law.

2. Travel expenses

a) Transportation costs for staff traveling from their agency to the training location (one round trip; holidays; Tet holiday) for a continuous course;

b) Only partial meal expenses will be supported during the concentrated training period;

c) Accommodation rental payment costs for staff during the concentrated training days at the training institution (in cases where the training institution and organizing unit confirm that centralized accommodation cannot be arranged);

3. Translation and transcription fees (if applicable),

4. Medical quarantine costs, testing costs during disease outbreaks according to the requirements of the health authority and other costs as prescribed (if applicable).

5. The expenses specified in Clause 1, Clause 3 and Clause 4 of this Article shall be allocated in the annual budget for educational and vocational training activities of the Central Party Office (funds to implement Conclusion No. 39-KL/TW). The expenses specified in Clause 2 of this Article shall be borne by the agencies or units sending staff for training.

Article 7. Medium-term overseas training

1. Training costs paid to overseas training institutions under contracts signed between the Standing Office and the training institutions in accordance with the law.

2. Individual expenses

a) Living expenses abroad including food, accommodation rental, daily transportation costs, and learning materials. Living expenses are provided based on the actual training time abroad (from the start date to the end date of the course but not exceeding the duration stated in the dispatch decision of the Steering Committee). In cases where the duration exceeds the specified period, it will be reviewed and decided by the Steering Committee, which will be responsible for its decision. Payment of living expenses to students is made in one lump sum, ensuring it does not affect their studies and research;

b) Passport issuance fees; visa fees; health insurance fees; medical examination fees (if required by the host country or overseas training institution); airport departure and arrival fees (if applicable); transportation rental fees from the airport to accommodation and vice versa; domestic travel expenses (when required to gather at a specific location for group travel or upon returning from abroad and unable to return home on the same day);

c) Airfare (one round trip from Vietnam to the study/training location and one round trip from the study/training location back to Vietnam) throughout the entire training period; except when covered by the foreign partner;

d) Medical quarantine costs, testing costs during disease outbreaks according to the requirements of the host country's health authorities or overseas training institutions, and other costs as prescribed (if applicable).

3. Common expenses for the entire delegation: Rental fees for transportation in case of transit (according to the itinerary approved by the Steering Committee); Diplomatic letters; baggage and documentation shipping fees for the training course; telephone charges; purchase of gifts for external relations (for delegations led by deputy ministers or equivalent and above);

4. The expenses specified in Clause 1, Clause 2 (excluding passport issuance fees, medical examination fees, domestic travel expenses) and Clause 3 of this Article shall be allocated in the annual budget for educational and vocational training activities of the Central Party Office (funds to implement Conclusion No. 39-KL/TW). The remaining expenses specified in this Article shall be borne by the agencies or units sending staff for training.

Article 8. Foreign Language Proficiency Enhancement Allowance

1. In-Country Foreign Language Proficiency Enhancement Allowance

a) Costs paid to training and enhancement institutions (domestic and foreign) according to contracts signed between the Standing Office and the training and enhancement institutions in accordance with the law.

Specifically, the enhancement allowance for English proficiency and the examination fee for obtaining an international English proficiency certificate (IELTS) will be reimbursed upon meeting the required entry and exit language proficiency levels as announced annually or for each course, based on actual invoices, but not exceeding sixty-five million VND per trainee per course (including costs paid to the training institution and textbooks; excluding entry-level proficiency test fees). The enhancement and certification examinations must be conducted at language training institutions qualified to organize international English proficiency certification exams as stipulated by the Ministry of Education and Training;

b) Costs for evaluation exams as required by competent authorities (if applicable);

c) Rental costs for centralized accommodation during the enhancement period for participating officers;

d) Domestic travel expenses, including: Transportation fare from the agency to the training location and back (one round trip; holiday; Tet break) for a continuous course; partial meal support during concentrated study periods; rental costs for accommodation for officers during concentrated study periods at the training and enhancement institution (in cases where the training and enhancement institution and the organizing unit confirm that centralized accommodation cannot be provided);

đ) Direct course-related expenses not included in the contract with the training and enhancement institution, including: Hall and classroom rental fees; equipment and teaching aid rental fees; textbook purchase and printing fees; medical expenses for officers during study (if sick). In cases where the training and enhancement institution implements the entire enhancement course under a full-package contract, it shall be carried out according to the signed contract with the training and enhancement institution.

2. For Overseas Foreign Language Proficiency Enhancement

a) Costs paid to overseas training and enhancement institutions according to contracts signed between the Standing Office and the overseas training and enhancement institutions in accordance with the law;

b) Living expenses as specified in point a, Clause 2, Article 7 of this Circular;

c) Passport issuance fees; visa fees; health insurance; medical examination fees (if required by the host country or the overseas training and enhancement institution); domestic and international airport fees (if applicable); transportation rental fees from the airport to the accommodation and vice versa; domestic travel expenses (when required to concentrate at a specific location or when returning from abroad and unable to return home on the same day);

d) Airfare (one round trip ticket from Vietnam to the training location and one round trip ticket from the training location back to Vietnam) throughout the entire enhancement period, except in cases where the host party covers the cost;

đ) Medical quarantine costs, testing costs during disease outbreaks as required by the local health authority or the overseas training institution, and other costs as prescribed (if applicable).

3. Expenses specified in Clause 1 (excluding point d), and Clause 2 (excluding passport issuance fees, medical examination fees, and domestic travel expenses) of this Article shall be allocated within the annual budget for educational and vocational training activities of the Central Party Office (funds for implementing Resolution No. 39-KL/TW). The remaining expenses specified in this Article shall be covered by the agencies or units sending officers for training.

Article 9. Activities of the Steering Committee, Permanent Office

1. The content of activities of the Steering Committee, Permanent Office shall be carried out according to the regulations and division of labor issued by the Steering Committee.

2. The budget for the activities of the Steering Committee, Permanent Office shall be allocated up to a maximum of seven percent (7%) of the annual budget for implementing Conclusion No. 39-KL/TW assigned by the competent authority. The Permanent Office is responsible for reporting to the Steering Committee and submitting detailed tasks and budget estimates for the activities of the Steering Committee, Permanent Office annually for approval by the Central Party Office; it shall be responsible for the content and level of expenditure ensuring compliance with current laws on state budget and regulations of the Party's organs (if applicable).

Section 2

PROVISIONS ON EXPENSE LEVELS

Chapter III PROVISIONS ON INSPECTION

I. The expense levels for the contents prescribed in Section I Chapter II of this Circular shall be implemented according to the standards, norms, and financial expenditure systems currently in force as stipulated by the competent state authorities.

2. Some specific expense levels shall be implemented in accordance with the provisions of Article 11 of this Circular.

Article 11. Provisions on some specific expense levels

1. Airplane tickets

a) First Class seat: For leaders as specified in point a, Clause 1, Article 2 of Circular No. 102/2012/TT-BTC dated June 21, 2012, of the Ministry of Finance regarding the travel expenses system for civil servants going abroad on short-term missions funded by the state budget (hereinafter referred to as Circular No. 102/2012/TT-BTC);

b) Business Class or C Class seat: For leaders with a salary coefficient of 9.7 or higher or with a position allowance of 1.3 or higher and the Secretary of the Communist Youth Union Central Committee. When the state changes the salary coefficient or salary level, the adjustment shall be made in accordance with the guidelines for salary classification;

c) Economy Class or Y Class seat: For other positions.

2. Travel expenses and living expenses abroad

a) For short-term training directly abroad and business teams traveling abroad according to plans approved by the Steering Committee: The travel expenses shall be implemented according to the provisions of Circular No. 102/2012/TT-BTC;

b) For medium-term training directly abroad and language improvement training abroad: Living expenses shall be implemented according to the provisions set forth in the Appendix attached to this Circular;

In certain cases, to adapt to actual circumstances, living expenses may be implemented according to the decision of the Steering Committee's leadership but shall not exceed the travel expenses level prescribed in Circular No. 102/2012/TT-BTC and must be within the scope of the state budget allocation already approved by the competent authority;

c) Airport fees both domestic and international; costs for renting transportation from the airport to accommodation and vice versa shall be provided once according to the quota stipulated in the Appendix attached to Circular No. 102/2012/TT-BTC;

d) Diplomatic letters; luggage and document carrying costs for training courses; telephone charges; purchase costs for diplomatic gifts (for delegations led by deputy ministers or equivalent and above): Shall be implemented according to the provisions of Circular No. 102/2012/TT-BTC.

3. Domestic travel expenses for short-term online training within the country, language improvement training during concentrated study periods within the country, and business teams traveling domestically according to plans approved by the Steering Committee: Shall be implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance regarding travel expenses and conference cost systems (hereinafter referred to as Circular No. 40/2017/TT-BTC).

The maximum support for food expenses during concentrated study periods within the country shall not exceed the current level prescribed in Circular No. 40/2017/TT-BTC.

4. Purchase of health insurance abroad:

a) For short-term training directly abroad, officials can purchase insurance within the scope and level of state budget support for insurance costs as stipulated in Circular No. 102/2012/TT-BTC. If officials purchase health insurance at a higher level than that prescribed in Circular No. 102/2012/TT-BTC, they must cover the difference themselves;

b) For medium-term training directly abroad and language improvement training abroad, officials can purchase insurance according to the compulsory health insurance notification or invoice of the training institution but not exceeding the minimum health insurance level applied generally to foreign students in the host country. If officials purchase health insurance at a higher level than the minimum health insurance, they must cover the difference themselves.

5. Renting interpreters (package deal)

a) Interpreters arranged from within the country under contracts signed with the Permanent Office shall be reimbursed for travel expenses, meals and incidental expenses, accommodation rental expenses at the travel expense level of delegation members, and translation fees according to the translation expense levels prescribed in Circular No. 71/2018/TT-BTC dated August 10, 2018, of the Ministry of Finance regarding the reception system for foreign guests visiting Vietnam, conference and seminar cost systems in Vietnam, and domestic guest reception systems (hereinafter referred to as Circular No. 71/2018/TT-BTC);

b) Interpreters hired from the host country under contracts signed with the Permanent Office shall be reimbursed for travel expenses within the host country during working hours with the delegation, meals and incidental expenses, accommodation rental expenses at the travel expense level of delegation members, and translation fees (paid based on the number of actual working days using interpreters according to the program and approved expense levels).

6. Honoraria for lecturers and speakers (excluding speakers as specified in Clause 8 of this Article); honoraria for discussion facilitators for short-term training within the country

a) The maximum expense level of eight million dong per session applies to lecturers and speakers who are Politburo members, Central Committee Secretaries, former Politburo members, and former Central Committee Secretaries;

b) The maximum expenditure level is five (5) million dong/session applicable to lecturers and speakers who are Central Committee members of the Party, Ministers; Secretaries of Provincial Party Committees or former Central Committee members of the Party, Ministers; Secretaries of Provincial Party Committees and equivalent positions;

c) The maximum expenditure level is three (3) million dong/session applicable to the remaining lecturers and speakers;

d) The maximum expenditure level for guiding discussion fees is three (3) million dong/session.

7. Expenditure on meals, beverages, and fruits during breaks for domestic training activities

a) The maximum expenditure level for meals is four hundred fifty (450) thousand dong/person/day;

b) The maximum expenditure level for beverages and fruits during breaks is fifty (50) thousand dong/person/session.

8. Payment for remuneration, airfare tickets, meals, accommodation rental, travel expenses, visa fees, and health insurance for foreign speakers or Vietnamese speakers residing and working abroad for short-term domestic training activities: To be implemented according to the agreement between the Standing Office or domestic training institutions with the speakers or overseas training institutions after the Standing Office has reported to the Steering Board for approval or the training institution reports to the competent authority for approval.

9. Rental of document translators: To be carried out in accordance with Clause 1 and Clause 3 of Article 11 of Circular No. 71/2018/TT-BTC.

10. Activities of the Steering Board and the Standing Office: The expenditure level shall be decided by the Central Party Office in accordance with current laws and regulations and the provisions of the Party's agencies for the same type of expenditure (if any).

11. Other expenditures that are settled based on actual occurrences must have complete legal and valid receipts and invoices in accordance with the regulations.

Chapter III
ESTABLISHING BUDGETS, ALLOCATING, MANAGING AND USING FUNDS AND
SETTLING ACCOUNTS AND FINALIZING BUDGETS

Article 12. Establishing budgets, allocating, implementing budgets and finalizing accounts

The establishment, allocation, implementation of budgets, and finalization of accounts for cadre training activities; activities of the Steering Board, the Standing Office shall be carried out in accordance with the State Budget Law and guiding documents. This Circular provides additional guidance on the following matters:

1. Preparing budgets

The establishment of state budget estimates for cadre training activities, activities of the Steering Board, and the Standing Office as stipulated in this Circular shall be based on the legal provisions on the state budget; the ability to balance the state budget; the implementation plan of Conclusion No. 39-KL/TW approved by the Steering Board in phases and annually; the policies, conclusions, and plans of the Politburo and the Secretariat; and the approval decision of the competent authority.

a) For cadre training activities under Conclusion No. 39-KL/TW: Based on the annual state budget estimate construction guidelines issued by the Ministry of Finance and the guidelines of the Central Party Office; based on the training plan approved by the Steering Board; the Standing Office will aggregate and establish the budget according to the expenditure items and levels specified in this Circular to submit to the Central Party Office for inclusion in the regular expenditure budget estimate (education and vocational training expenses) to be submitted to the Ministry of Finance for review and approval by the competent authority in accordance with the State Budget Law and guiding documents.

b) For training and knowledge updating activities for targets such as Central Committee members, alternate Central Committee members, strategic-level cadre candidates, and Chairmen of People's Committees of provinces and centrally-administered cities dispatched for short-term domestic training in accordance with the policies, conclusions, and plans of the Politburo and the Secretariat and decisions of the competent authority: Based on the annual state budget estimate construction guidelines issued by the Ministry of Finance; based on the training plan approved by the competent authority; the Ho Chi Minh National Academy of Politics will establish the budget according to the expenditure items and levels specified in this Circular, aggregate it into the regular expenditure budget estimate (education and vocational training expenses) of the Ho Chi Minh National Academy of Politics to be submitted to the Ministry of Finance for review and approval by the competent authority in accordance with the State Budget Law and guiding documents.

2. Allocation and Implementation of Budgets

The allocation and implementation of budgets shall be carried out in accordance with the State Budget Law, guiding documents, and this Circular; specifically, the allocation of funds for cadre training activities and activities of the Steering Board and the Standing Office according to the decision of the competent authority;

b) Regarding the file and procedures for controlling payments for cadre training activities and activities of the Steering Board and the Standing Office through the State Treasury: To be carried out in accordance with Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures within the State Treasury sector and the Circular of the Ministry of Finance guiding the control and payment of regular expenditure from the state budget through the State Treasury.

Agencies and units are responsible for finalizing the budget for implementing litigation cost payments in accordance with this Decree and consolidating it into the annual budget finalization report of the agency or unit in accordance with the laws on regular budget finalization, accounting laws, guiding documents, and other relevant laws.

a) The Central Party Office shall review and finalize the settlement of the state budget for cadre training activities under Conclusion No. 39-KL/TW and the state budget for the activities of the Steering Board and the Standing Office and aggregate them into the annual state budget settlement of the Central Party Office.

The Ho Chi Minh National Academy of Politics shall review and finalize the settlement of the state budget for training and knowledge updating activities for targets such as Central Committee members, alternate Central Committee members, strategic-level cadre candidates, and Chairmen of People's Committees of provinces and centrally-administered cities in accordance with the policies, conclusions, and plans of the Politburo and the Secretariat and decisions of the competent authority and aggregate them into the annual state budget settlement of the Academy.

Ministries, central agencies, and localities shall review and finalize the settlement of the state budget for expenses paid by subordinate agencies and units for cadres dispatched for training and knowledge updating in accordance with this Circular and aggregate them into the annual state budget settlement of ministries, central agencies, and localities.

b) The procedures for establishment, reporting forms, submission deadlines, and review of final settlement reports shall be carried out in accordance with Circular No. 137/2017/TT-BTC dated December 25, 2017, issued by the Ministry of Finance on the examination, verification, notification, and consolidation of annual settlements. The handling of end-of-year surplus accounts shall be implemented in accordance with the State Budget Law and related guiding documents.

Chapter IV
IMPLEMENTATION

Article 13. Implementation Organization

1. The supplementary allowances outside salary for cadres, civil servants, and public officials stipulated in this Circular shall apply until the new salary system for cadres, civil servants, public officials, and armed forces personnel, issued by the Government to implement Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the Central Committee of the Communist Party of Vietnam's Twelfth Tenure on reforming salary policies for cadres, civil servants, public officials, armed forces personnel, and workers in enterprises, comes into effect.

2. For training courses for cadres that have been assigned and completed before this Circular takes effect, agencies and units shall settle expenses according to this Circular and in accordance with the State Budget Law and related guiding documents.

3. For training courses for cadres organized using legally raised funds from domestic and foreign organizations, units, and individuals, it is encouraged to implement the expenditure regulations set forth in this Circular to ensure economy and effectiveness. In cases where higher spending levels are necessary, the agency or unit responsible for cadre training may decide accordingly based on the financial capacity of the unit.

4. The Minister, Heads of Ministries equivalent to Ministries, agencies under the Government, and other central-level agencies, and Chairpersons of People's Committees at all levels shall be responsible for directing and implementing this Circular.

Article 14. Effective Date

1. This Circular takes effect from the date of signature.

2. In cases where the legal normative documents serving as the basis and referenced in this Circular are amended, supplemented, or replaced, they shall be applied in accordance with the amended, supplemented, or replaced legal normative documents.

3. The following documents shall cease to be effective from the date this Circular takes effect:

a) Circular No. 141/2009/TT-BTC dated July 13, 2009, issued by the Ministry of Finance, providing financial regulations for the implementation of the Project "Training and Development of Leadership and Management Cadres Abroad Using State Budget Funds."

b) Circular No. 103/2010/TT-BTC dated July 19, 2010, issued by the Ministry of Finance, amending and supplementing Circular No. 141/2009/TT-BTC dated July 13, 2009, issued by the Ministry of Finance, providing financial regulations for the implementation of the Project "Training and Development of Leadership and Management Cadres Abroad Using State Budget Funds."

c) Circular No. 168/2012/TT-BTC dated October 11, 2012, issued by the Ministry of Finance, amending and supplementing certain provisions of Circular No. 103/2010/TT-BTC dated July 19, 2010, issued by the Ministry of Finance, amending and supplementing Circular No. 141/2009/TT-BTC dated July 13, 2009, issued by the Ministry of Finance, providing financial regulations for the implementation of the Project "Training and Development of Leadership and Management Cadres Abroad Using State Budget Funds."

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

Appendix
LIVING ALLOWANCE FOR STUDENTS SENT ABROAD FOR TRAINING BY THE STATE BUDGET
IN FOREIGN COUNTRIES

of the Minister of Finance)

Unit of measurement: United States Dollar (USD).

Note:

1. The destination areas are defined in the Appendix on the allowance rates (budgeted amounts) for travel expenses for cadres and civil servants traveling abroad for short-term assignments funded by the state budget, as stipulated in Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, concerning travel expense regulations for cadres and civil servants of the state traveling abroad for short-term assignments funded by the state budget.

2. Standard A includes cadres under the management of the Politburo and Secretariat; Standard B includes other cadre, leadership, and management personnel as specified in Conclusion No. 39-KL/TW and the Cadre Training Regulations based on Conclusion No. 39-KL/TW (issued together with Decision No. 02-QĐ/BCĐ dated October 5, 2022, of the Steering Committee on the issuance of the Cadre Training Regulations)./