Circular No. 43 TC/HCVX guides the implementation of the allowance for clothing expenses for officials who self-fund their attire when traveling abroad on short-term business trips or study.

CIRCULAR

Guidelines for Implementing the Allowance for Clothing Expenses for Officials Who Bring Their Own Clothing When Traveling Abroad or Studying Short-Term Overseas

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Point 3 (section 2) of Part I of Circular No. 13-TC/HCVX dated April 20, 1983, of the Ministry of Finance on standards and rental clothing regulations stipulates: "In cases where officials have sufficient standard clothing for use abroad and are approved by their managing authority, they shall be entitled to the clothing allowance as prescribed by the Ministry of Finance."

The Ministry of Finance provides guidance on implementing the above regulation as follows:

I. ELIGIBILITY AND CONDITIONS FOR RECEIVING THE ALLOWANCE FOR CLOTHING EXPENSES:

Those individuals eligible for renting clothing and equipment (hereinafter referred to as clothing) as specified in Point 1 of Part II of Circular No. 13-TC/HCVX dated April 20, 1983, of the Ministry of Finance, if meeting the following conditions, shall be entitled to the allowance for clothing expenses:

1. Possessing sufficient standard clothing in quantity as prescribed in the appendix attached to Circular No. 13-TC/HCVX mentioned above, to be used during short-term overseas work or study trips without renting from the Ministry of Commerce's rental shops;

2. Being permitted by the organizing authority to use personal clothing instead of rented clothing during short-term overseas work or study trips.

II. ALLOWANCE AMOUNT FOR EACH TYPE OF PERSONAL CLOTHING

As follows:

III. PRINCIPLES FOR PAYING THE ALLOWANCE FOR CLOTHING EXPENSES

1. Only allowances will be paid for clothing within the scope of the standards prescribed in the appendix attached to Circular No. 13-TC/HCVX dated April 20, 1983, of the Ministry of Finance that does not need to be rented. Additional clothing brought beyond the prescribed standards will not be eligible for allowances.

2. When paying the clothing allowance to officials, it will be calculated based on the actual number of days used: starting from the day of departure (leaving Vietnam), the number of days spent abroad according to the decision of the dispatching authority for work or study until the day of return to Vietnam. The formula is as follows:

Allowance Amount = Monthly Allowance Amount x Actual Number of Days Used

                                               30 days

3. The clothing allowance shall be paid by the organization or enterprise (the entity responsible for managing and paying salaries to officials traveling or studying abroad) after the officials return from their trip, and recorded as follows:

- For administrative and public service units funded by the state budget, it shall be recorded as a separate item "clothing allowance expense" under Item 18 of the current State Budget Classification.

- For production and business units, it shall be included in the cost of goods sold or operating expenses (enterprise management fees).

This circular takes effect from January 1, 1984./.