Circular No. 57/2007/TT-BTC on the regulations for expenditures to welcome foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and entertaining domestic guests

CIRCULAR

Regulations on expenditure for receiving foreign guests to work in Vietnam,

expenditure for organizing international conferences and seminars in Vietnam and expenditure for hosting domestic guests

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Pursuant to Decree No. 82/2001/NĐ-CP dated November 6, 2001 of the Government on state ceremonial practices and reception of foreign guests;

Pursuant to the provisions of Decision No. 122/2001/QĐ-TTg dated August 21, 2001 of the Prime Minister on organization and management of international conferences and seminars in Vietnam;

Pursuant to Directive No. 297-CT dated November 26, 1986 of the Council of Ministers (now the Government) on expenditure for receiving foreign guests;

Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

To implement the Law on Thrift and Prevention of Waste and to be consistent with practical requirements, the Ministry of Finance stipulates the regulations on expenditure for receiving foreign guests to work in Vietnam; regulations on expenditure for organizing international conferences and seminars in Vietnam; and regulations on expenditure for hosting domestic guests working at agencies, units, and organizations as follows:

Part I

GENERAL PROVISIONS

1. Ministries, sectors, and localities when inviting foreign delegations, international organizations to visit and work in Vietnam; organizing international conferences and seminars in Vietnam shall comply with the provisions of Decree No. 82/2001/NĐ-CP dated November 6, 2001 of the Government on state ceremonial practices and reception of foreign guests; Decision No. 122/2001/QĐ-TTg dated August 21, 2001 of the Prime Minister on organization and management of international conferences and seminars in Vietnam.

2. State agencies, public service units, Party organizations of the Communist Party of Vietnam, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations using state budget funds (hereinafter referred to as agencies and units) must implement the regulations on expenditure for hosting foreign guests, hosting domestic guests working at agencies and units; organizing international conferences and seminars in Vietnam according to the provisions of this Circular.

3. For ASEAN, ASEM, APEC, and AIPA international conferences hosted by Vietnam: The expenditure levels prescribed in this Circular apply to the annual organization of conferences from the ministerial level downwards. For Summit-level conferences and high-level sideline conferences during Summits, separate regulations shall be followed.

4. Agencies and units receiving foreign delegations, organizing international conferences and seminars should utilize existing guesthouses, transportation means, and facilities. In cases where external services need to be hired, agencies and units must follow the expenditure levels prescribed in this Circular.

5. Agencies and units must practice thrift in expenditure for hosting guests working and conducting business; all hospitality expenses must comply with the prescribed standards and be conducted openly. It is strictly prohibited to use imported alcohol and beer for receptions. The head of the agency or unit organizing the reception shall bear responsibility under the law if there is any violation of the prescribed regulations.

The funds for receiving foreign guests; organizing international conferences and seminars in Vietnam; and expenditure for hosting domestic guests working and conducting business at agencies and units shall be allocated within the approved annual state budget estimates.

7. Classification of international guests:

The expenditure for receiving international guests is differentiated based on the classification of international guests as prescribed in Directive No. 297-CT dated November 26, 1986 of the Council of Ministers (now the Government) on expenditure for receiving foreign guests and based on state ceremonial practices regarding the reception of foreign guests as prescribed in Decree No. 82/2001/NĐ-CP dated November 6, 2001 of the Government. The classification of international guests is attached as an appendix.

Part II

SPECIFIC PROVISIONS

I. REGULATIONS ON EXPENDITURE FOR HOSTING FOREIGN GUESTS TO WORK IN VIETNAM:

1. For foreign delegations coming to Vietnam to work, where Vietnam covers all domestic travel, accommodation, and meal expenses:

a) Reception at the airport:

- Flower-giving: Flowers are given to members of the delegation for special guests and category A guests; flowers are given to the head of the delegation and female members of the delegation for category B guests; flowers are given to the female head of the delegation for category C guests;

The maximum expenditure for flower-giving is 150,000 VND per person.

- Airport lounge rental: Only applicable to special guests, category A guests, and category B guests.

b) Vehicle standards:

- Special guests: Use state ceremonial vehicles according to the regulations of the Ministry of Foreign Affairs and relevant current regulations;

- Delegations classified as category A guests: The head of the delegation arranges a private vehicle; Deputy heads and members: 3 people per vehicle, except in cases where deputy heads and members are equivalent to vice-ministers, then 2 people per vehicle; accompanying staff travel in multi-seat vehicles;

- Delegations classified as category B and C guests: The head of the delegation arranges a private vehicle; other members of the delegation travel in multi-seat vehicles;

The cost of renting vehicles is calculated based on the rental contract and payment receipts issued by transportation service providers.

c) Standards for renting accommodation:

- Special guests: The expenditure for renting hotel rooms or guesthouses is approved by the head of the agency responsible for reception;

- Delegations classified as category A guests: Arranged to stay at Central Party Guesthouses and Government Guesthouses. If insufficient space requires renting hotels, the expenditure for renting hotel rooms or guesthouses (including breakfast) is as follows:

+ Head of the delegation: Maximum 3,000,000 VND per person per day;

+ Deputy head and members: Maximum 2,400,000 VND per person per day;

- Delegations classified as category B guests (rental price includes breakfast):

+ Head of the delegation: Maximum 2,400,000 VND per person per day;

+ Members: Maximum 1,500,000 VND per person per day;

- Delegations classified as category C guests (rental price includes breakfast):

+ Head of the delegation: Maximum 1,300,000 VND per person per day;

+ Members: Maximum 900,000 VND per person per day.

- Other international guests (rental price includes breakfast): Maximum 200,000 VND per person per day.

In cases where the above prices are insufficient to rent accommodation, the Minister, head of central agencies, Chairman of provincial People's Committees directly under the central government shall consider and decide on appropriate expenditure levels but not exceeding 30% of the prescribed prices above.

In the case where guests stay at the agency's guesthouse without paying for the room or when renting a hotel that does not include breakfast in the room rate, the agency hosting the guests shall cover the cost of breakfast up to a maximum of 10% of the daily meal allowance per guest according to their respective category. The total amount for room rental and breakfast shall not exceed the prescribed accommodation expense limit mentioned above.

d) Daily dining standard: (including lunch and dinner):

- Special category guests: Approved by the agency head responsible for receiving guests in the reception program;

- Guests in Category A: Maximum level of 600,000 VND/day/person;

- Guests in Category B: Maximum level of 400,000 VND/day/person;

- Guests in Category C: Maximum level of 300,000 VND/day/person;

- Other international invited guests: Maximum level of 200,000 VND/day/person;

The aforementioned daily dining expenses include beverage costs (alcohol, beer, domestically produced beverages).

In cases where the stated prices are insufficient to cover meal expenses, the Minister, the head of central agencies, the Chairman of provincial and centrally-administered city People's Committees shall consider and decide on appropriate expenditure levels but not exceeding 20% of the stipulated price mentioned above.

đ) Organizing receptions:

- Special category guests: Approved by the agency head responsible for receiving guests in the reception program;

- For guests from Categories A and B: Each group of guests can organize one reception. The maximum reception expense per guest shall not exceed the daily meal allowance as specified in point d, Clause 1, Section I, Part II mentioned above;

- Category C guests: No reception will be organized, but a friendly dinner or tea party may be held with a maximum expense of 300,000 VND/person.

The aforementioned reception expenses include beverage costs (alcohol, beer, domestically produced beverages) and apply to both representatives and interpreters from Vietnam participating in the reception.

e) Social reception and working session standards:

- Special category guests: Approved by the agency head responsible for receiving guests in the reception program;

- Guests in Category A: Maximum water, fruit, and sweet pastry expenses not exceeding 160,000 VND/person/day (for two working sessions);

- Guests in Category B: Maximum water, fruit, and sweet pastry expenses not exceeding 80,000 VND/person/day (for two working sessions);

- Guests in Category C: Maximum water, fruit, and sweet pastry expenses not exceeding 50,000 VND/person/day (for two working sessions);

The aforementioned expenses apply to both representatives and interpreters from Vietnam participating in the reception.

g) Translation expenses:

- Written translation: Expense level from 50,000 VND/page to 70,000 VND/page (approximately 300 words);

- Oral translation:

+ Regular oral translation: Maximum expense not exceeding 80,000 VND/hour/person, equivalent to a maximum of 640,000 VND/day/person working 8 hours;

+ Simultaneous oral translation: Maximum expense not exceeding 200,000 VND/hour/person, equivalent to 1,600,000 VND/day/person working 8 hours;

The aforementioned translation expense levels only apply when it is necessary to hire interpreters; they do not apply to interpreters who are staff members of agencies and units assigned to provide translation services for receiving guests.

h) Cultural, artistic activities, and gifts:

Based on the nature of work and diplomatic requirements of each foreign delegation visiting Vietnam, the agency or unit responsible for welcoming the delegation decides on cultural, artistic activities, and gift expenses in a spirit of thrift and avoiding ostentation as follows:

- Cultural and artistic activities:

+ For special category guests: Approved by the agency head responsible for receiving guests in the reception program;

+ For guests in Categories A, B, and C: Depending on specific circumstances, approved by the agency head responsible for receiving guests in the reception plan, but each delegation can only pay once for watching a traditional art performance at a theater or under a performance contract;

- Gift expenses: Gifts must be products made in Vietnam and reflect national cultural characteristics, with specific expense levels as follows:

+ For special category guests: Approved by the agency head responsible for receiving guests in the reception program;

+ For guests in Category A:

. Delegation leader: Maximum expense not exceeding 400,000 VND/person;

. Other delegates: Maximum expense not exceeding 250,000 VND/person.

+ For guests in Categories B and C:

. Delegation leader: Maximum expense not exceeding 300,000 VND/person;

. Other delegates: Maximum expense not exceeding 250,000 VND/person.

In exceptional cases where gift expenses for Category A guests need to exceed the specified limits, the agency head responsible for welcoming the delegation must issue a written decision.

i) Local and grassroots visits: In cases where it is necessary to take guests to visit and work at localities or grassroots organizations according to a program or plan approved by competent authorities, the reception standards are as follows:

- The agency or unit primarily responsible for welcoming guests shall bear all expenses for transporting guests from their main accommodation to the locality or grassroots organization and the expenses for meals and lodging during the guests' working days at the locality or grassroots organization, according to the expense levels specified in points b, c, d, đ Clause 1, Section I, Part II mentioned above;

- The agency or unit at the locality or grassroots organization visited by the guests shall cover the expenses for water, fruit, and sweet pastries for the guests. The expense level shall be as specified in point e Clause 1, Section I, Part II mentioned above.

k) Transporting guests for sightseeing: Based on the nature of work and diplomatic requirements of each delegation, the agency or unit responsible for welcoming the delegation shall decide in the reception plan on transporting guests for sightseeing in a spirit of thrift and avoiding ostentation. The expense levels for transporting guests from their main accommodation to the sightseeing location, and for meals and lodging during the sightseeing days, shall be as specified in points b, c, and d Clause 1, Section I, Part II mentioned above.

l) Cases where delegations work with multiple agencies and units:

When a delegation works with multiple agencies and units according to a program or plan approved by competent authorities, the agency or unit primarily responsible for welcoming the delegation shall be responsible for reception, meal, and accommodation expenses for the delegation according to the expense levels specified in points a, b, c, d, đ Clause 1, Section I, Part II mentioned above. Agencies and units included in the delegation's work program shall be responsible for covering the expenses for welcoming the delegation during the time the delegation works with them, according to the plan approved by competent authorities. The expense levels for welcoming guests shall be applied as specified in point e Clause 1, Section I, Part II mentioned above.

2. For foreign delegations visiting Vietnam who cover their own meals and accommodations, Vietnam shall bear the expenses for reception, domestic travel, and transportation.

a) For special guests: The head of the agency assigned to receive them shall approve it in the reception program.

b) For guests classified as Category A, Category B, and Category C:

The leading agency receiving the delegation may allocate funds for reception as follows: Reception expenses at the airport; transportation costs during the delegation's working period in Vietnam; hospitality expenses for working sessions; if necessary for diplomatic relations, the head of the agency assigned to receive the delegation may approve the cost of inviting one intimate dinner.

The reception standards and expenditure levels for each guest category are as prescribed in points a, b, đ, e, clause 1, Section I, Part II above.

c) In cases where it is necessary to take guests on visits or work at localities or facilities according to a program or plan approved by competent authorities, the reception expenses shall be implemented as prescribed in point i, clause 1, Section I, Part II above.

d) In cases where the delegation works with multiple agencies or units according to a program or plan approved by competent authorities, the reception expenses shall be implemented as prescribed in point e, clause 1, Section I, Part II above.

3. For ambassadors and heads of international organizations upon completion of their term of service in Vietnam:

The agency or unit organizing the farewell dinner may spend up to a maximum of 500,000 VND per person (including representatives from Vietnam); the cost of purchasing gifts for guests may not exceed 350,000 VND per person.

4. For foreign delegations visiting Vietnam to conduct business where the guests cover all their own expenses:

The agency or unit hosting the delegation may only allocate funds for hospitality during working sessions, with expenditure levels as prescribed in point e, clause 1, Section I, Part II above.

II. EXPENSES FOR ORGANIZING INTERNATIONAL CONFERENCES AND SEMINARS IN VIETNAM:

1. For international conferences hosted by Vietnam such as ASEAN, ASEM, and APEC:

a) Reception at the airport:

Delegations from high-level officials upwards, including those with accompanying delegations, will be received at the aircraft stairs and presented with flowers for the head of the delegation and female delegates. Special delegations at the ministerial level will have formal welcoming ceremonies and security escorts.

b) Vehicle standards:

- For ministerial-level conferences: The head of the delegation and high-level officials will be provided with private cars for pick-up and drop-off during the conference days; other delegates and entourage members will travel in multi-passenger vehicles.

- For high-level official delegations (SEOM, SOM): The head of the delegation will be provided with a private car for pick-up and drop-off during the conference days; other delegates will travel in multi-passenger vehicles.

- For working group meetings at the Deputy Director-General level and meetings of the Standing Committee at the Director-General level (DG): The head of the delegation will be provided with a private car for pick-up and drop-off during working days; other delegates will travel in multi-passenger vehicles.

c) Standards for accommodation rental:

Delegations will cover their own accommodation costs, except for ministerial-level conferences and SOM conferences, where accommodation for ministers, heads of official observer delegations, and the Secretary-General and Deputy Secretary-General of the International Secretariat will be arranged by the host. The maximum hotel accommodation cost is 3,000,000 VND per person per day.

d) Regarding banquets: Each conference can organize one banquet according to the following levels (including representatives from Vietnam):

- For ministerial-level conferences: Maximum 600,000 VND per person;

- For high-level official conferences (SEOM, SOM), Director-General level (DG): Maximum 500,000 VND per person;

- For conferences at the specialist level: Maximum 300,000 VND per person.

For ministerial-level conferences, additional cultural performances can be included in the banquet (if applicable).

The above amounts include beverage costs (Vietnamese-produced alcohol, beer, and beverages) and apply to both Vietnamese representatives and interpreters participating in the reception.

đ) Hospitality and working session standards:

- During the conference, delegations will cover their own meal costs, but additional evening meals for exchanging work between delegation leaders and lunch for representatives may be arranged based on the nature of the work, with the following maximum expenditure levels:

+ For ministerial-level conferences: Maximum 400,000 VND per person;

+ For high-level official conferences (SEOM, SOM), Director-General level (DG): Maximum 250,000 VND per person.

- For remaining working sessions, refreshment breaks may be provided with a maximum expenditure of 80,000 VND per person per day (for two working sessions) and applies to both Vietnamese representatives and participants.

e) Regarding gifts and uniform shirts for delegation leaders:

- Uniform shirts are only given to ministerial-level delegation leaders.

- Regarding gifts: Gifts should be products made in Vietnam that reflect national culture, with a maximum expenditure of 400,000 VND per person for ministerial-level delegation leaders and conference chairpersons, and 250,000 VND per person for Secretariat officials.

g) In addition to the above standards, organizing agencies may budget additional expenses for items such as stationery, office supplies, printing materials, conference promotion, venue decoration, room rental, equipment rental (if applicable), flag and emblem production, sightseeing, interpretation, security, transportation costs for spouses of ministers, medical supplies, and other necessary expenses directly serving the conference.

2. For other international conferences and seminars held in Vietnam:

a) For international conferences and seminars held in Vietnam where all costs are covered by Vietnam:

- For international delegates hosted by Vietnam, the expenditure levels prescribed in clause 1, Section I, Part II above shall apply;

- Refreshment breaks (applicable to both Vietnamese representatives and interpreters) shall be implemented as prescribed in point e, clause 1, Section I, Part II above;

- For other expenses such as stationery, office supplies, printing materials, promotion, decoration, venue rental, equipment rental (if applicable), flag and emblem production, interpretation fees, security, medical supplies, and other necessary expenses (if applicable), they must be based on actual needs and within the approved budget by competent authorities.

b) International conferences and seminars organized in Vietnam jointly by the Vietnamese side and the foreign side:

For these conferences and seminars, when preparing the budget estimate, it is necessary to clearly specify the contents for which the foreign side will bear the costs, and the contents for which the Vietnamese side will bear the costs, to avoid duplicate expenditures. For the expenses that fall under the responsibility of the Vietnamese side, they must be based on the current expenditure regulations and the levels specified in point a, Clause 2, Section II, Part II above to implement.

c) For international conferences and seminars organized in Vietnam fully funded by the foreign side:

The agencies and units that cooperate with international organizations to organize such conferences and seminars shall not use state budget funds to provide additional funding for these international conferences and seminars.

3. Regarding the treatment of Vietnamese officials participating in welcoming and hosting international guests:

a) Vietnamese officials participating in welcoming and serving international guests at international conferences and seminars shall be reimbursed travel expenses according to the travel expense regulations for state officials and civil servants. In cases where overtime work is performed, reimbursement shall be made according to the current regulations.

b) For Vietnamese officials participating in negotiation teams regarding boundary demarcation and marker placement; negotiations for Vietnam's accession to International Organizations; bilateral and multilateral agreement negotiations, depending on the urgency and complexity of each negotiation team's tasks, the head of the agency or unit leading the negotiations shall decide on providing allowances to the direct participants of the negotiation team during the preparatory sessions and negotiation meetings held within the country, with a maximum amount not exceeding 70,000 VND/person/session.

III. REGIME FOR HOSTING GUESTS WITHIN THE COUNTRY:

1. State agencies, public service units, Party organs of the Communist Party of Vietnam, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations using state budget funds must practice thrift in hosting guests; the organization of hosting guests must be simple, without ostentatious display, and only those directly related should participate. It is strictly prohibited to use imported alcohol and beer for entertaining guests. Budget funds shall not be used to purchase gifts for visiting delegations. All hospitality expenses must comply with the prescribed standards, objects, and procedures; they must be transparent and stipulated in the internal financial regulations of the agency or unit. The head of the agency or unit organizing the reception shall personally be responsible if there is any violation of the regulations.

The organization of hosting and entertaining high-level leaders of the Party and State within the country shall be approved by the head of the agency tasked with organizing the reception.

2. Hospitality expenses:

a) For guests coming to work at the agency or unit: The maximum cost for drinking water is not more than 10,000 VND/person/day.

b) Inviting guests to a friendly meal: Agencies and units shall not organize receptions or invite meals for domestic delegations coming to work at their own agencies or units; in cases where deemed necessary, they may be permitted to organize friendly meals for special delegations such as: Delegations of revolutionary veterans; delegations of mothers of heroic soldiers; delegations from ethnic minority communities; delegations of village elders and heads, and other special cases. In this case, the head of the agency or unit decides within their authority and must make the reception public within the agency or unit. The maximum hospitality expense per person is not more than 100,000 VND/per meal.

Part III

IMPLEMENTATION

1. The preparation of budgets, allocation, and settlement of funds for welcoming foreign guests working in Vietnam; the expenditure regime for organizing international conferences and seminars in Vietnam; the expenditure regime for hosting domestic guests working at agencies and units shall be implemented in accordance with the provisions of the State Budget Law and guiding documents.

2. Any hospitality expenses for foreign guests, international conferences, and seminars, and domestic guests not in compliance with the provisions of this Circular, upon discovery through inspection, the superior management agency and financial authorities at all levels have the right to disallow and require the relevant agency or unit to recover and remit the funds to the treasury. The person who ordered the incorrect expenditure shall be required to reimburse the full amount of the incorrect expenditure to the agency or unit, and depending on the severity of the violation, they may be subject to disciplinary action or administrative penalties in accordance with Circular No. 98/2006/TT-BTC dated October 20, 2006, issued by the Ministry of Finance, guiding compensation for losses and disciplinary measures for officials, civil servants, and employees violating laws on thrift and waste prevention, and Circular No. 101/2006/TT-BTC dated October 31, 2006, issued by the Ministry of Finance, guiding administrative penalties and compensation for losses in thrift and waste prevention.

3. The hospitality expenses for foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests stipulated in this Circular are the maximum levels. Based on the budget capacity and actual conditions at the local level, the People's Committees of provinces and centrally-administered cities shall submit specific expenditure levels for local agencies to the People's Councils at the same level; the Ministers and Heads of Ministries and Government Agencies shall specify specific expenditure levels for subordinate agencies and units based on the allocated budget estimates but shall not exceed the maximum expenditure levels stipulated in this Circular.

4. State-owned enterprises may apply the provisions of this Circular to host foreign guests, international conferences, and seminars, and domestic guests in accordance with the production and business characteristics of their units.

5. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Circular No. 100/2000/TT-BTC dated October 16, 2000 of the Ministry of Finance on the regulations for foreign guest reception expenses when working in Vietnam and for organizing international conferences and seminars in Vietnam, and Circular No. 149/1998/TT-BTC dated November 17, 1998 of the Ministry of Finance on the regulations for expenses for organizing ASEAN international conferences in Vietnam. For the year 2007, ministries, central agencies, and localities shall proactively arrange within the scope of the 2007 state budget estimates already assigned by the competent authority to implement.

During implementation, if there are any difficulties, please report them to the Ministry of Finance for guidance on implementation./.