Circular No. 45/1999/TT-BTC stipulates travel expenses for state officials and civil servants on short-term missions abroad.

CIRCULAR

Regulations on travel expenses for state officials going on short-term missions abroad are provided.

Regulations on travel expenses for civil servants of the state going on short-term missions abroad are provided.

Pursuant to the State Budget Law dated March 20, 1996 and Decree No. 87/CP dated December 19, 1996 of the Government detailing the delegation of management, execution, and settlement of the State budget;

Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government stipulating the tasks, powers, and responsibilities of ministries and ministerial-level agencies in managing state affairs;

Pursuant to Decree No. 178/CP issued on October 28, 1994 regarding the tasks, powers, and organization of the Ministry of Finance;

The Ministry of Finance hereby stipulates regulations on travel expenses for state officials and civil servants going on short-term missions abroad as follows:

I. GENERAL PROVISIONS

1. Explanation of terms:

In this Circular, the following terms shall be understood as follows:

1.1. Accommodation allowance is the amount of money that personnel going on overseas missions are entitled to, including accommodation, meals, and incidental expenses.

Accommodation: Is the cost of renting a room abroad during the mission period.

Meals and incidental expenses: Are the costs for daily meals and personal incidental expenses during the mission period. ⁱⁿ 5. IN COMPLEX SECURITY CASES, THE DIPLOMATIC MISSION WILL ISSUE PASSPORTS OR TRAVEL DOCUMENTS ONLY WITH THE AGREEMENT OF THE DEPARTMENT OF IMMIGRATION MANAGEMENT - MINISTRY OF PUBLIC SECURITY.

1.2. Travel time is the time spent traveling from Vietnam to the destination country and back.

1.3. Time entitled to accommodation allowance is the working time abroad according to the decision to send on an overseas mission by the competent authority, calculated from the date of entry to the date of departure from the destination country (excluding travel time).

1.4. Time entitled to meal and incidental expenses allowance is the working time abroad according to the decision to send on an overseas mission by the competent authority, calculated from the date of departure to the date of re-entry into Vietnam (including travel time).

Any extension of the mission period beyond the authorized decision will not entitle the person to accommodation allowance.

1.5. Waiting time is the time spent waiting abroad due to unforeseen circumstances.

2. Scope of application: This Circular applies to officials and civil servants of administrative, public service units, Party organizations, mass organizations, and armed forces (hereinafter referred to as units) who are sent on short-term missions abroad at the expense of the State budget.

3. Expenses for short-term missions abroad as stipulated in this Circular aim to provide the personnel with the ability to cover necessary expenses for food, accommodation, and transportation during their short-term missions abroad.

4. Accommodation allowance rate: Is the allocated expenditure for personnel on short-term missions abroad, applied per country, for officials on short-term missions within a period not exceeding 180 days, based on the principle:

+ For periods under 30 days, the accommodation allowance is equal to the allocated amount.

+ For periods from day 31 to day 60, the accommodation allowance is 2/3 of the allocated amount.

+ For periods from day 61 to day 180, the accommodation allowance is as follows:

Meal and incidental expenses: Are applied according to the living expenses in each country for officials on long-term missions at Vietnamese representative offices abroad.

Accommodation allowance: Is half of the allocated accommodation amount.

Accommodation allowance during waiting time: Is 2/3 of the allocated accommodation allowance. The maximum waiting time eligible for accommodation allowance is six days within one mission period.

5. Type of foreign currency and exchange rate: The type of foreign currency used to determine the standard, expenditure, advance payment, and settlement is US Dollar (international symbol USD).

In cases where actual expenditures are made in a foreign currency other than USD, they will be converted based on the total amount payable in USD. The exchange rate between US Dollar (USD) and another foreign currency is based on the currency conversion certificate in the destination country. If there is no such certificate, the exchange rate set by the Ministry of Finance for converting to US Dollar will be applied.

6. Heads of units must carefully consider and ensure economy and effectiveness when sending officials on overseas missions within the annual budget allocation for short-term missions abroad approved by the competent authority.

II. SPECIFIC PROVISIONS

A. Settlement of expenses for cases where the State budget fully covers all costs:

Based on the decision to send officials on overseas missions by the unit which stipulates that the State budget will fully cover all costs, the officials and civil servants on mission will be reimbursed for expenses as follows:

1. Reimbursement of travel expenses

1.1. Standards for air tickets, train, and bus tickets:

a. Air tickets:

- First Class (First class): For incumbent leaders such as General Secretary of the Party, President, Vice President, Chairman of the National Assembly, Vice Chairman of the National Assembly, Prime Minister, Deputy Prime Minister, Member of the Central Politburo.

- Business Class or C Class: For leaders with position allowances of 1.10 or higher.

- Economy Class or Y Class: For remaining officials and civil servants.

b. Train, ship, and other transport tickets:

- First Class (seating or sleeping): For leaders with position allowances of 1.10 or higher.

- Regular Class (seating or sleeping): For remaining officials and civil servants.

1.2. Reimbursement of air and transport ticket expenses:

1.2.1. Purchase of air tickets:

All delegations must purchase tickets from the sales offices of the National Airline Company, not through agents (in areas without sales offices of the National Airline Company, tickets may be purchased through agents notified by the National Airline Company).

The National Airline Company must organize convenient services for ticket purchases, unify procedures for serving air tickets for delegations funded by the State budget with the Ministry of Finance, and publicly announce these services to ensure convenience for customers.

The fare announced by the National Airline Company or purchased from other airlines must ensure the most reasonable price according to the shortest route, ensuring both cost savings for the State budget and competitiveness compared to foreign airline fares in Vietnam.

In cases where the airfare prices announced by other airlines on the same flight route are lower than those of the National Vietnam Airline, overseas business trip delegations must provide booking documentation and quotations from both the National Vietnam Airline and the other airline as the basis for advance payment and settlement of ticket costs.

1.2.2. Advance payment for purchasing air tickets:

The advance payment for tickets shall only be carried out after obtaining booking documentation and quotations from the airline containing the following information:

- Passenger's full name.

- Ticket price.

- Flight route.

- Flight number.

- Seat class.

- Departure and arrival date and time for each leg of the journey.

- Booking status.

1.2.3. Payment vouchers for air tickets, train tickets, bus tickets:

For air tickets: a valid invoice issued by the airline, accompanied by the ticket stub.

For train and bus tickets: based on the ticket stub indicating the fare, or a valid invoice accompanied by the ticket stub.

2. Settlement of accommodation allowances and rental fees for transportation from the airport to the place of stay and vice versa.

2.1. Classification of accommodation allowances:

The amount of accommodation allowance (standard level) is determined for short-term overseas business trips lasting less than 30 days and is divided into two types A and B as specified in Appendix No. 1 attached hereto, wherein:

- Type A: For leaders with position allowances at a rate of 1.10 or higher.

- Type B: For remaining officials and civil servants.

2.2. Calculation of accommodation allowances according to the duration of the business trip as follows:

a. For the first 30 days of the business trip

b. For the period from day 31 to day 60 of the business trip

c. For the period from day 61 to day 180 of the business trip

* The living expense allowance for officials on duty at overseas representative offices is regulated by the Ministry of Finance.

2.3. Settlement of accommodation allowances:

- All officials on short-term overseas business trips are entitled to the accommodation allowance stipulated in Appendix No. 1 of this Circular according to the above calculation method. When settling accounts within the stipulated quota upon return, there is no need to present receipts but only rely on the actual working days recorded in the dispatch decision, along with the ticket stubs of air and train tickets indicating departure and return times, or entry and exit stamps in the passport.

- In cases of settlement of lodging expenses based on actual expenditure: Settlement is made based on valid invoices and receipts for hotel room rentals as follows:

+ For incumbent leaders such as the General Secretary of the Party, President, Vice President, Chairman of the National Assembly, Vice Chairman of the National Assembly, Prime Minister, Deputy Prime Minister, Central Committee Politburo members, rooms should be arranged with separate bedrooms and reception rooms.

+ For leaders with position allowances at a rate of 1.10 or higher: single room occupancy for one person.

+ For all remaining officials and civil servants: double room occupancy for two people (except in cases of odd numbers of males or females).

2.4. Settlement of rental fees for transportation from the airport to the place of stay and vice versa:

All officials on short-term overseas business trips are entitled to the stipulated quota as specified in Appendix No. 1 of this Circular when settling accounts without the need to present receipts.

3. Settlement of common expenses for the entire delegation:

The following expenses are settled collectively for the entire delegation, not individually:

3.1. Settlement of rental fees for transportation:

Rental fees for daily transportation if it is necessary to rent (decided by the head of the delegation) can be settled based on valid invoices, but the maximum amount per person for the entire duration of the business trip shall not exceed 40 USD. Financial authorities will not settle rental fees without invoices or self-reported claims.

If the delegation consists of only one person or has no head, the Ministry of Finance will settle rental fees based on valid invoices from the vehicle owner, but the maximum amount shall not exceed the aforementioned limit.

3.2. Settlement of telephone, telex, fax, internet charges:

If required for work purposes, calls, telexes, telegrams, faxes, and internet usage can only be conducted at the discretion of the head of the delegation for collective work purposes. Charges are settled based on valid invoices but shall not exceed a maximum of 50 USD for the entire delegation during the entire business trip.

If the delegation consists of only one person or has no head but requires communication, the maximum settlement shall be as prescribed above.

3.3. Settlement of hospitality expenses:

Delegations on overseas business trips funded by the State Treasury, headed by Deputy Ministers or higher, if deemed necessary to organize hospitality, must submit a budget proposal to the financial authority for approval and advance payment. Settlement must be based on valid receipts.

3.4. Settlement of tip expenses:

Tip expenses for luggage handlers, hotel staff, security personnel, and foreign service staff throughout the duration of the delegation's business trip.

Tip expenses are only settled for delegations led by: the General Secretary of the Party, President, Vice President, Chairman of the National Assembly, Vice Chairman of the National Assembly, Prime Minister, Deputy Prime Minister, Central Committee Politburo members, and Ministers on official friendly visits to countries. The spending limit is 20 USD per person per country visited, applicable to all officials mentioned above in the delegation.

4. Settlement of domestic and international airport fees:

Settlement based on the actual amount recorded on the receipt or invoice.

5. Settlement of visa fees:

Settlement based on a valid receipt from the consular office in and outside the country.

6. Settlement of conference and seminar fees:

Based on the invitation letter or notification from the conference organizing agency, the actual expenses shall be reimbursed according to the receipt.

7. Full Package Payment:

In cases where short-term foreign trips are organized by domestic or foreign organizations or companies, and the staff members must pay for the full package (including ticket fees, accommodation costs, sleeping expenses, etc.), the financial department will only reimburse when the total full-package cost is less than or equal to the standard limit set forth in this Circular.

8. Reimbursement of Unexpected Expenses:

In cases where staff members on short-term foreign trips suffer illness during their stay abroad, leading to extended stays or hospitalization, or death, the competent ministry must provide valid documentation and evidence (payment invoices and hospital confirmation letters, death certificates) for the financial department to process reimbursement according to current regulations.

B. Reimbursement of Expenses When the Foreign Side Covers Part of the Costs, and the State Budget Covers Another Part:

1. Based on the decision of the authorized agency and the documents provided by the inviting party clearly stating that the inviting party will cover certain expenses for the delegation, the remaining expenses not covered by the foreign side will be reimbursed according to the provisions in Section A, Part II of this Circular.

2. In all cases where the inviting party covers all costs for the trip, the staff member will benefit from the level of coverage provided by the foreign side. The state budget will not make up the difference if the foreign side's coverage is lower than the quota, nor will it collect the excess amount if the foreign side's coverage exceeds the quota specified in this Circular.

c. Management of Overseas Travel Expenses

1. Preparation and Allocation of Overseas Travel Expense Budgets:

Annually, agencies and units base their overseas travel expense budgets on the content of their work programs and foreign travel allowances, and include these in their annual state budget expenditure plans, which they submit to higher-level supervisory authorities for consolidation and reporting to the Ministry of Finance for approval by the Prime Minister.

Based on the approved state budget, the supervisory authority allocates the state budget expenditure, including overseas travel expenses, to subordinate units.

2. Advance Payment Procedures for Short-Term Overseas Trips Within Approved Foreign Currency Budgets:

The advance payment documents for short-term overseas trips include:

- Advance payment budget for the mission abroad (as per current regulations of the Ministry of Finance).

- An advance payment estimate for the overseas trip delegation (according to Appendix No. 2).

- Air ticket quotation form attached with the booking confirmation from the airline.

- Airfare quotation forms with airline reservation documents from Vietnam Airlines corresponding to the work schedule.

- Invitation letters from the foreign side related to financial expenses.

3. Advance Payments for Delegations Outside the Approved Foreign Currency Budget:

3.1. For delegations outside the annual state budget plan decided by the Prime Minister or delegated to the authorized authority to decide, the financial department will use reserve funds to issue payments and report quarterly to the Prime Minister on expenditures outside the plan.

3.2. For delegations outside the foreign currency spending plan but using domestic currency funds within the approved budget to convert to overseas travel expenses. The Minister of the supervisory ministry must send a letter to the Ministry of Finance (with copies to the Government Office for reporting) requesting conversion of approved domestic currency funds to foreign currency for the delegation's expenses. After receiving the Ministry of Finance's approval, the delegation can be reimbursed according to the regulations.

3.3. All other delegations outside the plan will not be granted advance payments or allocated funds.

4. Settlement After Completion of the Trip:

Within 15 days of returning to the country, the unit sending staff members on overseas trips must submit the delegation's settlement report (Appendix No. 3) along with complete supporting documents to the financial department for review and approval.

Upon receiving the foreign currency settlement report of the outbound delegation and the "Approval Notice of the Budget Estimate" in Vietnamese Dong (approved by the financial department), the agencies and units have the responsibility to consolidate the travel expense settlement of the outbound delegation under item 115 "Delegation Expenses" according to the chapter, type, and sub-item as stipulated in Decision No. 280TC/NSNN dated April 15, 1997 on the issuance of the budget item list of the Ministry of Finance, and include it in the quarterly and annual settlement reports sent to the financial department at the same level as prescribed in Decision No. 999TC-QĐ-CĐKT dated November 2, 1996 on the issuance of the accounting system for state budget management.

IV. IMPLEMENTATION PROVISIONS

1. This Circular takes effect 15 days after its signing and replaces Circular No. 44 TC/TCĐN dated May 21, 1994 and Circular No. 32 TC/TCĐN dated April 21, 1995.

State-owned enterprises, enterprises with foreign investment, and non-state-owned enterprises may apply the standards and limits set forth in this Circular to staff members dispatched for overseas trips.