Circular No. 71/2018/TT-BTC on the reception of foreign guests for work visits to Vietnam, the organization of international conferences and seminars in Vietnam, and the reception of domestic guests

CIRCULAR

Regulations on the reception of foreign guests for work in Vietnam, the budget for organizing international conferences and seminars in Vietnam, and the reception of domestic guests
domestic guests

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

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, guiding certain Articles of the State Budget Law;

Pursuant to Decree No. 145/2013/NĐ-CP dated October 29, 2013 of the Government on the organization of commemorative days; the ceremony for presenting and receiving forms of reward and commendation titles; diplomatic rituals and welcoming and hosting foreign guests;

Pursuant to Decision No. 76/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the 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 expenditures for receiving foreign guests;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Administrative and Public Finance Department;

The Minister of Finance promulgates this Circular stipulating the regulations on the reception of foreign guests for work in Vietnam, the budget for organizing international conferences and seminars in Vietnam, and the reception of domestic guests.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the regulations on the reception of foreign guests for work in Vietnam, the budget for organizing international conferences and seminars in Vietnam, and the reception of domestic guests for state agencies, public service organizations, political organizations, political-social organizations, and organizations using funds supported by the state budget (hereinafter referred to as agencies and units).

Article 2. Applicability

1. Ministries, ministerial-level agencies, government agencies, and other central state agencies (hereinafter referred to as central agencies).

2. People's Committees of provinces and centrally-administered cities (hereinafter referred to as localities).

Political organizations, political-social organizations.

State agencies, public service organizations.

Organizations using funds supported by the state budget.

Article 3. Sources of funds for implementing the regulations on the reception of foreign guests for work in Vietnam, the budget for organizing international conferences and seminars in Vietnam, and the reception of domestic guests

1. State budget.

2. Revenue from the operations of public service organizations.

3. Contributions, support, and sponsorships from organizations, enterprises, and individuals both within and outside the country.

4. Fees retained according to laws on fees and charges (in cases where there is a document from the competent authority allowing the use of retained fee revenue to cover expenses for hosting foreign guests, organizing international conferences and seminars in Vietnam, and hosting domestic guests).

Article 4. General provisions on the reception of foreign guests, international conferences and seminars in Vietnam, and the reception of domestic guests

1. General provisions on the reception of foreign guests, international conferences and seminars in Vietnam

a) Ministries, central agencies, and localities when inviting foreign delegations and international organizations to visit and work in Vietnam; organizing international conferences and seminars in Vietnam (hereinafter collectively referred to as international conferences) shall comply with the provisions of Decree No. 145/2013/NĐ-CP dated October 29, 2013 of the Government on the organization of commemorative days; the ceremony for presenting and receiving forms of reward and commendation titles; diplomatic rituals and welcoming and hosting foreign guests (hereinafter referred to as Decree No. 145/2013/NĐ-CP dated October 29, 2013 of the Government); Decision No. 76/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the organization and management of international conferences and seminars in Vietnam (hereinafter referred to as Decision No. 76/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister);

b) Hosting expenses for foreign delegations visiting and working in Vietnam shall be carried out in accordance with the provisions of this Circular and in line with international practices based on the principle of reciprocity as proposed by the agency responsible for organizing the reception, specified in the plan or project to host the delegation;

c) Agencies and units hosting foreign delegations, organizing international conferences, and regular border meetings should utilize existing conference halls, meeting rooms, transportation, facilities, and personnel to serve guests; in cases where these resources are insufficient or cannot meet the requirements, external services can be hired with the approval of the head of the agency or unit;

d) The expenditure for hosting international guests is regulated according to the level of international guests as prescribed by the Government in Directive No. 297-CT dated November 26, 1986 of the Council of Ministers (now the Government) on expenditures for receiving foreign guests, and based on the national protocol for welcoming foreign guests as prescribed in Decree No. 145/2013/NĐ-CP dated October 29, 2013 of the Government, detailed in the annex to this Circular, and other relevant Government regulations.

2. General provisions on the reception of domestic guests

a) State agencies and units must practice thrift in hosting domestic guests; the organization of receptions should not be ostentatious, and only those directly involved should attend;

b) Funds under Article 3 of this Circular shall not be used to purchase gifts for domestic delegations coming to work. All hospitality expenses must comply with established standards, criteria, and objects as prescribed; they must be transparent and publicly disclosed and included in the internal financial regulations of the agency or unit. The head of the agency or unit organizing the reception shall bear direct responsibility if there is any violation of regulations;

c) The organization of hospitality for high-ranking leaders of the Party and State shall be approved by the head of the agency assigned the task of organizing the reception.

3. The expenditure levels stipulated in this Circular include all taxes and service fees (if applicable) as prescribed by law.

Chapter II

REGULATIONS ON THE RECEPTION OF FOREIGN GUESTS FOR WORK IN VIETNAM BY VIETNAM COVERING ALL DOMESTIC EXPENSES

Article 5. Expenses for welcoming and seeing off guests at the airport

1. Expenses for presenting flowers to the following persons: Head of Delegation and Spouse (Husband) for special category guests; present flowers to the head of delegation for category A and B guests. The amount for presenting flowers: VND 500,000/person.

2. Expenses for renting waiting rooms at the airport apply to special category guests, category A guests, and category B guests. The rental price for waiting rooms shall be based on legal and valid invoices in accordance with the provisions of the law.

Article 6. Standards for vehicles transporting guests

1. Special category guests: Use state reception cars according to the regulations of the Ministry of Foreign Affairs and current relevant regulations.

2. For delegations classified as category A: The head of delegation arranges one private car. The deputy head and three delegates share one car. In particular, if the deputy head and delegates are at the minister level, one person per car is arranged; if they are at the vice-minister level and equivalent, two people per car are arranged. The accompanying group travels in multi-seat vehicles.

3. For delegations classified as category B and C: The head of delegation arranges one private car. In particular, if the deputy head is at the vice-minister level and equivalent, two people per car are arranged. Other delegates travel in multi-seat vehicles.

4. Standards for escort vehicles and police lead vehicles: Implemented according to the provisions of Government Decree No. 145/2013/NĐ-CP dated October 29, 2013, and the Ministry of Public Security is responsible for ensuring the means of transportation to perform tasks.

5. Vehicle rental prices are based on the vehicle rental contract and legal and valid invoices in accordance with the provisions of the law.

Article 7. Standards for renting accommodation

1. Special category guests: Accommodation standards are approved by the head of the agency or unit assigned the task of welcoming guests.

2. For delegations classified as category A

a) Head of delegation: VND 5,500,000/person/day;

b) Deputy head of delegation: VND 4,500,000/person/day;

c) Delegates: VND 3,500,000/person/day.

3. For delegations classified as category B

a) Head of delegation and deputy head of delegation: VND 4,500,000/person/day;

b) Delegates: VND 2,800,000/person/day.

4. For category C delegations

a) Head of delegation: VND 2,500,000/person/day;

b) Delegates: VND 1,800,000/person/day.

5. Other international guests: VND 800,000/person/day.

6. The accommodation rental prices specified in Clause 1, Clause 2, Clause 3, Clause 4, and Clause 5 of this Article already include breakfast. In cases where accommodation rental does not include breakfast costs, the agency or unit hosting the guests will pay for breakfast up to a maximum of 10% of the daily meal allowance for each guest category. The total accommodation rental cost, including breakfast payment for guests, shall not exceed the specified accommodation rental cost.

7. Payment vouchers are based on contracts and legal and valid invoices in accordance with the provisions of the law.

Article 8. Daily dining standards (including lunch and dinner)

1. The daily dining expenses specified in this Article already include beverage costs (encouraging the use of domestically produced beverages); specifically:

a) Special category guests: The head of the agency or unit assigned the task of welcoming guests approves in the program or plan for receiving the delegation;

b) Category A delegations: VND 1,500,000/person/day;

c) Category B delegations: VND 1,000,000/person/day;

d) Category C delegations: VND 800,000/person/day;

đ) Other international guests: VND 600,000/person/day.

2. In cases where it is necessary for staff from the agency or unit welcoming guests to dine with the delegation, they will be provided with dining standards equivalent to those for foreign delegates.

3. Payment vouchers are based on legal and valid invoices in accordance with the provisions of the law.

Article 9. Reception Arrangements

1. Special guests: The head of the agency or unit assigned to receive guests shall approve the reception program and plan for receiving the delegation.

2. For guests in Category A, Category B, and Category C: Each delegation may be hosted once. The maximum expenditure for hosting shall not exceed the daily food allowance stipulated in Article 8 of this Circular.

3. The hosting expenses specified in Clause 2 of Article 9 of this Circular include beverage costs (encouraging the use of beverages produced in Vietnam).

4. Representatives and interpreters from Vietnam participating in the reception shall be subject to the same hosting expense standards as members of the delegation. The list of representatives from Vietnam shall be based on the approved program and plan for receiving the delegation by the competent authority.

5. Payment vouchers shall be based on contracts, invoices, and lawful and valid documents as prescribed by law.

6. On the day of the reception banquet, the remaining lunch (or dinner) shall be provided at a standard equal to 50% of the daily meal standard stipulated in Article 8 of this Circular.

Article 10. Standards for Social Receptions and Work Sessions

1. Special guests: The head of the agency assigned to receive guests shall approve the program and plan for receiving the delegation.

2. For other delegations, the expenditure for social receptions and work sessions (drinks, fruits, pastries) shall be implemented as follows:

a) Delegation in Category A: VND 150,000 per person per half-day session.

b) Delegation in Category B: VND 80,000 per person per half-day session.

c) Delegation in Category C and other foreign guests: VND 60,000 per person per half-day session.

3. Representatives and interpreters from Vietnam participating in the reception shall be subject to the same social reception standards as members of the delegation as stipulated in Clause 2 of this Article. The list of representatives from Vietnam shall be approved by the unit assigned to host the reception.

4. Payment vouchers for social receptions and work sessions shall be based on invoices and lawful and valid documents as prescribed by law.

Article 11. Translation Services

1. Translation Expenses

a) Translating one of the six official languages of the United Nations into Vietnamese (including Arabic, Chinese, English, French, Russian, and Spanish): VND 150,000 per page (350 words).

b) Translating Vietnamese into one of the six official languages of the United Nations: VND 180,000 per page (350 words).

c) For languages other than the official languages of the United Nations, depending on the prevalence of the language within the agency or unit, the head of the agency or unit may decide to increase the translation cost by up to 30% compared to the rates specified in points a and b of Clause 1 of this Article.

2. Interpretation Expenses

a) Regular interpretation: VND 250,000 per hour per interpreter, equivalent to VND 2,000,000 per day for an eight-hour workday.

b) Simultaneous interpretation: VND 500,000 per hour per interpreter, equivalent to VND 4,000,000 per day for an eight-hour workday.

c) In special cases where large international conferences or bilateral meetings, negotiations for signing agreements, conventions, specialized conferences, or receptions for special guests or Category A guests require hiring interpreters with higher simultaneous interpretation skills than those specified in point b of Clause 2 of this Article to ensure the quality of the conference, the head of the agency or unit organizing the conference shall determine appropriate interpretation expenses and must arrange within the allocated budget as approved by the competent authority.

d) If interpreters need to be hired to participate in welcoming delegations attending international conferences, then depending on specific circumstances, the agency or unit organizing the conference shall decide on the reimbursement of travel expenses (if any), accommodation, and daily meal allowances for the interpreters, which shall not exceed the reception standards for foreign delegates.

3. Hiring translators and interpreters as stipulated in Clauses 1 and 2 of Article 11 of this Circular shall be carried out when the agency or unit does not have staff capable of meeting the requirements.

When agencies or units utilize their own staff for translation and interpretation tasks, they may be reimbursed up to 50% of the translation and interpretation expenses specified in Clauses 1 and 2 of Article 11 of this Circular. The head of the agency or unit shall be responsible for determining specific expense levels in each case and such determinations must be included in the internal financial regulations of the agency or unit.

Article 12. Cultural Activities, Arts, and Gifts

Based on the nature of the work and the diplomatic requirements for each foreign delegation visiting Vietnam, the head of the agency or unit responsible for welcoming the delegation shall decide on cultural activities, arts, and gifts in a spirit of thrift and without excessive display; specifically as follows:

1. Cultural and Artistic Activities

a) For special delegations: The head of the agency or unit assigned to welcome the delegation approves such activities within the program or plan for welcoming the delegation.

b) For delegations classified as A, B, and C: Depending on specific circumstances, the head of the agency or unit assigned to welcome the delegation approves such activities within the plan for welcoming the delegation, but each delegation may be invited to watch artistic performances only once according to ticket prices at theaters or performance contracts.

2. Gifts

Gifts must be products manufactured in Vietnam that reflect national cultural characteristics, with specific gift purchase levels as follows:

a) For special delegations: The head of the agency assigned to welcome the delegation approves such activities within the program or plan for welcoming the delegation.

b) For delegations classified as A:

- For the head of the delegation: 1,300,000 VND/person. In cases where the spouse (or partner) of the head of the delegation accompanies the delegation, the gift expense for the spouse (or partner) is 1,300,000 VND/person.

- In special cases based on diplomatic requirements or bilateral diplomatic practices, the head of the agency welcoming the delegation may consider and decide on the provision of gifts to official members and accompanying officials within the plan or proposal for welcoming the delegation, with an expense level of 500,000 VND/person.

c) For delegations classified as B:

- For the head of the delegation: 900,000 VND/person. In cases where the spouse (or partner) of the head of the delegation accompanies the delegation, the gift expense for the spouse (or partner) is 900,000 VND/person.

- In special cases based on diplomatic requirements or bilateral diplomatic practices, the head of the agency welcoming the delegation may consider and decide on the provision of gifts to official members and accompanying officials within the plan or proposal for welcoming the delegation, with an expense level of 500,000 VND/person.

Article 13. Standards for Expenses When Accompanying Foreign Delegations on Local Visits and Site Tours

1. If it is necessary to accompany guests to visit and work at localities or sites as decided by the competent authority, the reception standards shall be as follows:

a) The agency or unit primarily responsible for welcoming guests shall bear all expenses for transporting guests from their main accommodation to the locality or site and for meals and rest during the guest's working days at the locality or site, according to the expense levels specified in Articles 6, 7, and 8 of this Circular; and translation services according to the provisions of Article 11 of this Circular (if applicable).

b) The agency or unit located at the locality or site visited by the guests shall bear the expenses for social receptions and meetings according to the provisions of Article 10 of this Circular. Translation services according to the provisions of Article 11 of this Circular (if applicable).

2. Regulations for Vietnamese Officials Assigned to Accompany Delegations on Local Visits and Work Tours:

- Vietnamese officials shall be entitled to travel allowances according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, concerning travel allowances and meeting expenses (hereinafter referred to as Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance).

- In cases where diplomatic requirements necessitate staying at the same hotel as the international delegation, Vietnamese officials may rent rooms at the standard rate of two people per room based on the actual price of standard (Standard) rooms at the hotel where the international delegation stays. In cases where the delegation has an odd number of guests of different genders, the single guest may rent one room based on the actual price of standard (Standard) rooms at the hotel where the international delegation stays.

Article 14. Arranging Sightseeing Trips for Guests

1. Based on the nature of work and the diplomatic requirements of each guest group, the head of the receiving agency or unit shall decide, within the approved reception plan, to arrange sightseeing trips for guests in a spirit of thrift and without ostentation.

2. The expenses for transporting guests from their main accommodation to the sightseeing points, meals, and accommodations during the sightseeing days, as well as for Vietnamese staff accompanying the group, shall be calculated according to the levels specified in Clause 2 of Article 5, Articles 6, 7, and 8 of this Circular, and shall apply to both the Vietnamese staff accompanying the group, whose number is approved by the head of the leading agency or unit responsible for receiving the group.

Article 15. Responsibility for Guest Reception Expenses When the Group Works with Multiple Agencies and Units

1. In cases where the group works with multiple agencies and units according to a program or plan approved by the competent authority, the leading agency or unit responsible for receiving the group shall bear the responsibility for the costs of welcoming, seeing off, meals, accommodation, and transportation of the group according to the levels specified in Articles 5, 6, 7, 8, and 9 of this Circular.

2. Agencies and units that have plans or programs to work with the group will be responsible for the reception expenses during the time the group works with them according to the approved plan. The reception expense standards shall be applied according to the provisions of Articles 10 and 11 of this Circular.

Chapter III

REGIME FOR RECEIVING FOREIGN GUESTS WORKING IN VIETNAM WITH PART OF THE EXPENSES COVERED BY VIETNAM

Article 16. For Foreign Groups Visiting Vietnam for Work Purposes Where Guests Cover Their Own Meals and Accommodation; Vietnam Covers Other Diplomatic Reception Costs

1. For special guests: The head of the agency assigned the task of receiving guests shall approve the reception program and project for the group.

2. For Category A, B, and C guests

a) The leading agency or unit responsible for receiving the group may cover the following reception expenses:

Reception at the airport, transportation during the group's stay in Vietnam, social receptions during working sessions; translation services, cultural and artistic activities, and gifts. If necessary for diplomatic relations, the head of the agency or unit assigned the task of receiving guests may decide to cover hospitality or intimate dinner invitations, which must be approved in the reception program or plan.

b) The reception standards and expense levels for each guest category shall be implemented according to the provisions of Articles 5, 6, 9, 10, 11, and 12 of this Circular.

3. In cases where it is necessary to take guests to visit or work at localities or facilities according to a program or plan decided by the competent authority, the reception expenses shall be implemented according to the provisions of Article 13 of this Circular (excluding self-covered meals and accommodation expenses).

4. In cases where the group works with multiple agencies and units according to a program or plan approved by the competent authority, the reception expenses shall be implemented according to the provisions of Article 15 of this Circular.

Article 17. Regime for Receiving Ambassadors and Heads of International Organizations at the End of Their Tenure in Vietnam

Agencies and units may organize intimate dinners when bidding farewell to ambassadors and heads of international organizations at the end of their tenure in Vietnam, with an expense level of VND 1,000,000 per person including representatives from Vietnam, which includes beverage costs (encouraging the use of domestically produced beverages); gifts for ambassadors and heads of international organizations: VND 900,000 per person per gift.

Article 18. For foreign delegations coming to Vietnam for work trips where the guests cover all expenses

The agencies or units hosting the delegations may only spend on official receptions during the delegations' working visits in accordance with the provisions set forth in Article 10 of this Circular.

Chapter IV

REGIME FOR INTERNATIONAL CONFERENCES HELD IN CYCLE BETWEEN COUNTRIES WITH VIETNAM AS THE HOST AND UNDER THE SUPERVISION OF PARTY AND STATE LEADERSHIP

Article 19. General provisions regarding the regime for international conferences held in cycle between countries with Vietnam as the host and under the supervision of Party and State leadership.

1. International conferences organized in a rotational manner between countries and hosted by Vietnam in Vietnam, as provided for in this Chapter, include:

a) The Conference of Southeast Asian Nations (ASEAN);

b) The Asia-Pacific Economic Cooperation Forum (APEC);

c) The Inter-Parliamentary Union (IPU) General Assembly and the Southeast Asian Parliamentarians' Alliance Council (AIPA);

d) The High-Level Meeting on Strategic Economic Cooperation in the Ayeyawady-Chao Phraya-Mekong Economic Cooperation Strategy (ACMECS) and the High-Level Meeting on Cooperation among Cambodia, Laos, Myanmar, and Vietnam (CLMV) and the World Economic Forum on the Mekong (WEF-Mekong) in Vietnam;

e) Other similar conferences organized in a rotational manner between countries with Vietnam as the host and under the supervision of Party and State leadership at the conference.

2. The regime and standards for conferences, seminars, group sessions, forums, and sideline events within the approved event list for organizing the aforementioned rotational conferences shall be implemented in accordance with Articles 20, 21, 22, 23, 24, and 25 of this Circular.

Article 20. Expenditure for organizing summit conferences

1. For delegates and delegations attending summit conferences

a) Those covered by Vietnam's sponsorship: Implement the contents and expenditure levels as decided by the Party and State leaders supervising the international conferences held in rotation in Vietnam or as decided by the Prime Minister;

b) Foreign delegations not covered by Vietnam's sponsorship shall bear their own costs for meals, accommodation, and travel (state budget does not cover these expenses).

2. For officials, civil servants, employees, and service staff serving at summit conferences

a) Service allowance:

- Officials, civil servants, employees (including security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other staff) directly involved in conference services (including holidays and rest days as stipulated) shall receive service allowances according to the approved list by the authorized person, with spending ranging from 150,000 VND/day/person to 300,000 VND/day/person. The specific number and spending level for each official, civil servant, employee, and service staff member serving at the conference shall be specified in the conference organization plan and proposal. In cases where one person performs multiple tasks in a day, they shall only receive the highest service allowance.

- The number of days eligible for service allowance is the number of official conference days. If work must commence earlier or conclude later than the official conference days, then payment will be made based on the actual number of days worked according to the decision approved by the authorized person as stipulated in the conference organization plan and proposal. The total payment period shall not exceed 15 days; simultaneously, there shall be no payment for night work or overtime pay.

b) In cases where officials, civil servants, employees serving at conferences in locations other than their place of residence have already received service allowances, they shall not be paid lodging subsidies as prescribed in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance;

c) Lodging rental regime: Implemented in accordance with Clause 2, Article 13 of this Circular. In special cases due to diplomatic requirements, ensuring security and safety as stipulated in the conference organization plan and proposal, rental expenses for lodging can be reimbursed based on actual invoices and must remain within the approved budget;

d) When necessary, the conference organizing committee may arrange centralized meals for security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other staff directly involved in conference services according to the conference organization plan and proposal. The meal expense rate is 260,000 VND/person/day (inclusive of beverages); no cash payments if centralized meals are not taken;

e) Expenses for mobile phone charges for officials, civil servants, employees, and service staff serving at conferences: The expenditure quota applies during the summit conference period, ranging from 300,000 VND/person to 500,000 VND/person for the entire conference service period, depending on the assigned task level. The quota for mobile phone charge expenditures for each position is specified in the conference organization plan and proposal.

Article 21. Organization of Minister-level Conferences

1. For delegates and delegations attending Minister-level conferences

a) The subjects to be hosted by Vietnam:

Implement the contents and expenditure levels as decided by the Party and State leaders hosting the international conference held on a rotational basis in Vietnam or as decided by the Prime Minister.

b) Foreign delegations not covered under the subjects to be hosted by Vietnam shall bear their own expenses for food, accommodation, and travel (the state budget will not cover these costs).

2. For civil servants, employees, and service staff at Minister-level conferences

a) Service allowance:

- Officials, civil servants, employees (including security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other staff) directly involved in conference services (including holidays and rest days as stipulated) shall receive service allowances according to the approved list by the authorized person, with spending ranging from 150,000 VND/day/person to 300,000 VND/day/person. The specific number and spending level for each official, civil servant, employee, and service staff member serving at the conference shall be specified in the conference organization plan and proposal. In cases where one person performs multiple tasks in a day, they shall only receive the highest service allowance.

- The number of days eligible for subsistence allowance is the number of official days of the conference. In cases where work must commence earlier or conclude later than the official conference days, payment will be made based on the actual number of days worked as approved by the authorized person as stipulated in the conference organization plan or proposal. The total payment period shall not exceed seven days; simultaneously, overtime pay and night shift pay shall not be reimbursed.

b) In cases where officials, civil servants, employees serving at conferences in locations other than their place of residence have already received service allowances, they shall not be paid lodging subsidies as prescribed in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance;

c) Room rental regulations: Follow the provisions set out in Clause 2, Article 13 of this Circular. In special cases due to diplomatic requirements, security, and safety measures as outlined in the conference organization plan or proposal, room rental expenses may be paid based on actual invoices and must remain within the approved budget.

d) When necessary, the conference organizing committee arranges centralized meals for security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other direct service staff according to the conference organization plan or proposal. The meal expense rate is 260,000 VND per person per day (inclusive of beverages). No cash payments will be made if centralized meals are not arranged.

đ) Mobile phone communication support expenses for civil servants, employees, and service staff at the conference: The expense level is capped during each Minister-level conference period from 200,000 VND to 300,000 VND per person for the entire conference service period. The mobile phone communication expense quota for each position is specified in the conference organization plan or proposal.

Article 22. Expenses for sideline activities of Summit Conferences

1. For participants

a) Participants in the sideline activities of Summit Conferences shall bear their own airfare, food, accommodation, travel expenses, fees, and other costs. Special cases shall be handled according to the decision of the Party and State leaders hosting the international conference held on a rotational basis in Vietnam or as decided by the Prime Minister.

b) Beverage and fruit expenses: 100,000 VND per person per event;

c) Reception expenses: Only one reception dinner (including beverages) will be organized for each sideline activity. Expense level: 1,400,000 VND per person.

2. For civil servants, employees, and service staff at the sideline activities of Summit Conferences

a) Service allowance:

- Officials, civil servants, employees (including security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other staff) directly involved in conference services (including holidays and rest days as stipulated) shall receive service allowances according to the approved list by the authorized person, with spending ranging from 150,000 VND/day/person to 300,000 VND/day/person. The specific number and spending level for each official, civil servant, employee, and service staff member serving at the conference shall be specified in the conference organization plan and proposal. In cases where one person performs multiple tasks in a day, they shall only receive the highest service allowance.

- The number of days eligible for subsistence allowance is the number of official days of the conference. In cases where work must commence earlier or conclude later than the official conference days, payment will be made based on the actual number of days worked as approved by the authorized person as stipulated in the conference organization plan or proposal. The total payment period shall not exceed seven days; simultaneously, overtime pay and night shift pay shall not be reimbursed.

b) In cases where officials, civil servants, employees serving at conferences in locations other than their place of residence have already received service allowances, they shall not be paid lodging subsidies as prescribed in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance;

c) Room rental regulations: Follow the provisions set out in Clause 2, Article 13 of this Circular. In special cases due to diplomatic requirements, security, and safety measures as outlined in the conference organization plan or proposal, room rental expenses may be paid based on actual invoices and must remain within the approved budget.

d) When necessary, the conference organizing committee arranges centralized meals for security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other direct service staff according to the conference organization plan or proposal. The meal expense rate is 260,000 VND per person per day (inclusive of beverages). No cash payments will be made if centralized meals are not arranged.

đ) Mobile phone communication support expenses for civil servants, employees, and service staff at the conference: The expense level is the same as that for Minister-level conference service staff as stipulated in point đ, Clause 2, Article 21 of this Circular.

Article 23. Organizing sub-ministerial level conferences (such as: SOM Conference, SEOM Conference, and similar conferences)

1. For delegates and delegations attending the conferences

a) Those covered by Vietnam's sponsorship: Implement the contents and expenditure levels as decided by the Party and State leaders supervising the international conferences held in rotation in Vietnam or as decided by the Prime Minister;

b) Foreign delegations not eligible for Vietnam's funding shall bear their own expenses for food, accommodation, and travel (the state budget will not cover these costs).

2. For civil servants, officials, employees serving the conference

a) Service allowance:

- Officials, civil servants, employees (including security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other staff) directly involved in conference services (including holidays and rest days as stipulated) shall receive service allowances according to the approved list by the authorized person, with spending ranging from 150,000 VND/day/person to 300,000 VND/day/person. The specific number and spending level for each official, civil servant, employee, and service staff member serving at the conference shall be specified in the conference organization plan and proposal. In cases where one person performs multiple tasks in a day, they shall only receive the highest service allowance.

- The number of days eligible for service allowance is the number of official conference days. If work must commence earlier or conclude later than the official conference days, then payment will be made based on the actual number of days worked according to the decision approved by the authorized person as stipulated in the conference organization plan and proposal. The total payment period shall not exceed 15 days; simultaneously, there shall be no payment for night work or overtime pay.

b) In cases where officials, civil servants, employees serving at conferences in locations other than their place of residence have already received service allowances, they shall not be paid lodging subsidies as prescribed in Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance;

c) Room rental allowance: Implemented according to Clause 2, Article 13 of this Circular;

d) When necessary, the conference organizing committee may arrange centralized meals for security personnel, drivers (excluding hired vehicle drivers), receptionists, volunteers, liaison officers, and other staff directly involved in conference services according to the conference organization plan and proposal. The meal expense rate is 260,000 VND/person/day (inclusive of beverages); no cash payments if centralized meals are not taken;

d) Telephone call support expenses for civil servants, officials, employees serving the conference shall be implemented according to the regulations stipulated in point d, Clause 2, Article 20 of this Circular for summit-level conferences.

Article 24. Other expenses related to organizing conferences

1. Website construction expenses for the conference (if applicable)

Implemented according to Circular No. 194/2012/TT-BTC dated November 15, 2012, issued by the Ministry of Finance, guiding the expenditure levels for establishing electronic information to maintain the regular operations of agencies and units using state funds.

2. Training, seminar, training, upgrading, and drill expenses for implementing activities to serve the conference.

Expenses for organizing training, seminar, training, upgrading, and drill sessions to implement activities to serve the conference and other training activities for staff, drivers, service personnel, liaison officers, and volunteers participating in conference activities: Implemented according to Circular No. 36/2018/TT-BTC dated March 30, 2016, issued by the Ministry of Finance, guiding the preparation, management, use, and settlement of training and upgrading funds for cadres, civil servants, and officials; as specified in the conference organization plan and approved budget.

3. Translation expenses as stipulated in Article 11 of this Circular.

4. Remuneration for speakers, scholars presenting directly at the conference; hiring experts, advisors (domestic and foreign), workers serving preparatory and organizational work for the conference

a) Speakers, scholars, experts, advisors from foreign countries:

Depending on the necessity, the head of the agency or unit organizing the conference decides on inviting speakers, scholars; hiring foreign experts and advisors to serve the conference organization. The remuneration for foreign speakers, scholars, experts, and advisors is determined by the head of the agency or unit organizing the conference based on agreement, taking into account the nature, scope of work, professional qualifications, and work experience, ensuring it is appropriate to the conference organization budget capacity.

b) Speakers, scholars, experts, advisors, workers from Vietnam: Implemented according to Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, issued by the Ministry of Labor, Invalids, and Social Affairs, specifying the salary level for domestic consultants as a basis for the tender package cost estimate for consulting services under time-based contracts using state funds. The specific daily remuneration for speakers, scholars, experts, advisors, and workers from Vietnam is determined by the head of the agency or unit organizing the conference, ensuring it is appropriate to the conference organization budget capacity.

5. Overtime pay (outside the days already receiving conference service allowances) is implemented according to Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance, guiding the implementation of overtime and night shift wage systems for cadres, civil servants, and officials (hereinafter referred to as Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005, issued by the Ministry of Home Affairs and the Ministry of Finance).

6. Domestic travel expense allowance for the conference organizing team is implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance.

7. For other direct conference service expenses arising in reality that have not been regulated in this Circular and other legal documents, the Minister, the head of a ministry-level agency, the head of a government-affiliated agency, or the head of an agency or unit assigned the main responsibility for organizing the conference shall decide on specific expenditure levels based on ensuring compliance with bidding file, contract, legal invoice, and receipt regulations stipulated by law, including:

a) Expenses for organizing meetings, seminars, group sessions, forums, and sideline events within the approved event list for organizing the conference;

b) Security and public order assurance expenses; health, epidemic prevention, food safety, environmental sanitation, and service provision expenses;

c) Cultural and artistic celebration and service provision expenses for conference delegates;

d) Expenses for purchasing or producing symbols, items, and souvenirs according to plans and projects approved by authorized bodies;

đ) Gift-giving expenses according to the expenditure levels stipulated in point c, Clause 2, Article 12 of this Circular;

e) Expenses for renting transportation means, equipment, and venues for conference organization;

g) Office supplies, telephone, fuel, printing, publicity, photography, and photo copying expenses for conference service provision;

h) Expenses for purchasing or renting assets and equipment for conference service provision;

i) Other direct expenses for conference organization according to approved plans and projects.

Article 25. Content and special expenditure levels for international conferences organized on a rotating basis

1. Content of Expenses

In addition to the expenditure contents stipulated in this Circular, in cases where other expenditure contents arise according to the practices of international conferences organized on a rotating basis, they shall be implemented according to the practices of such international conferences.

2. Levels of expenditure

International conferences organized on a rotating basis in Vietnam must comply with the expenditure levels specified in Articles 20, 21, 22, 23, and 24 of this Circular. In case of special expenditure levels being necessary, they shall be implemented according to the decision of the Party and State leaders hosting the rotating international conference in Vietnam or the Prime Minister's decision.

Chapter V

EXPENDITURE REGIME FOR INTERNATIONAL CONFERENCES HELD IN VIETNAM (EXCEPT FOR ROTATING INTERNATIONAL CONFERENCES IN PART IV OF THIS CIRCULAR) AND REGIME FOR NEGOTIATION DELEGATIONS

Article 26. International conferences held in Vietnam shall be fully funded by the Vietnamese side

1. For foreign guests invited by the Vietnamese side, the content and expenditure levels prescribed in Chapter II of this Circular shall apply.

2. Refreshment expenses during breaks (applicable to both Vietnamese representatives and interpreters): Shall be implemented according to the provisions of Article 10 of this Circular.

3. Regime for Vietnamese staff participating in welcoming, receiving foreign guests, and serving international conferences

a) Room rental expenses:

- Shall be implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance and the internal expenditure regulations of the organizing agency or unit.

- In cases where diplomatic activities require staying at hotels where foreign guests are received and international conferences are held, Vietnamese staff may rent rooms for two people per room based on the actual price of standard rooms (Standard). If the delegation has an odd number of people of different genders, the single person may rent a room for one person based on the actual price of standard rooms (Standard) at the hotel where foreign guests are received and international conferences are held.

b) Travel expenses and accommodation allowances shall be implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance and the internal expenditure regulations of the organizing agency or unit;

c) Overtime pay (if applicable): Shall be implemented according to the Joint Circular No. 08/2005/TTLT-BNV-BTC dated January 5, 2005 of the Ministry of Home Affairs and the Ministry of Finance;

d) Specifically, for ministerial-level conferences and above, Vietnamese staff shall enjoy the following regimes:

- Meal standards: When authorized by competent authorities to approve programs and plans for welcoming delegations and organizing conferences, allowing centralized meals for service personnel (security, protection, health care, service, drivers, receptionists, volunteers, liaison officers, and other support personnel specified in the conference organization plan or proposal) during the official conference days, meal expenses shall be paid at a rate of 260,000 VND per person per day. No money will be distributed if centralized meals are not organized.

- Allowance for duty performance of officials, civil servants, employees, and staff (including security guards, drivers (excluding hired car drivers), receptionists, volunteers, liaison officers, and other staff) directly involved in serving the conference (including holidays and rest days as stipulated) shall receive duty performance allowance according to the approved list by the authorized person, at a rate from 100,000 VND per day per person to 200,000 VND per day per person. The specific number and amount of allowance for each official, civil servant, employee, and staff serving the conference shall be specified in the conference organization plan or proposal. In cases where one person performs multiple tasks in one day, they shall only receive the highest allowance level.

- The number of days eligible for allowance is the number of official conference days. In cases where work needs to be carried out earlier or completed later than the official conference days, payment shall be made according to the actual number of duty days as decided by the authorized person specified in the conference organization plan or proposal. The total payment period shall not exceed seven days; simultaneously, night shift wages and overtime pay shall not be paid.

In cases where officials, civil servants, employees, and staff serving conferences in locations other than their place of residence have already received duty performance allowances, they shall not be paid accommodation allowances according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance.

4. For other direct conference-related expenses, they shall be implemented according to this Circular and within the approved budget; specifically:

a) Honoraria for speakers and scholars (if any): Shall be implemented according to Clause 4 of Article 24 of this Circular;

b) Translation costs: Shall be implemented according to Article 11 of this Circular;

c) Stationery, office supplies, printing of documents, publicity, decoration, renting of conference halls or meeting rooms, renting of equipment (if any), flag-making, conference badges, interpreter rental, security, medical supplies, and other necessary expenses: Shall be implemented based on legal invoices and valid receipts according to the law and within the approved budget.

Article 27. International conferences organized in Vietnam shall be jointly organized by the Vietnamese side and the foreign side.

For these conferences, 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, in order to avoid duplicate expenditures. For the contents for which the Vietnamese side is responsible, they shall be implemented based on the current expenditure regulations and the expenditure levels prescribed in Article 26 of this Circular.

Article 28. For international conferences organized in Vietnam where the entire cost is covered by the foreign side.

The agency or unit that collaborates with international organizations to organize the conference shall not use the funds stipulated in Article 3 of this Circular to settle the costs of these international conferences.

Article 29. Regulations for Vietnamese officials, civil servants, and employees participating in negotiation delegations regarding border affairs; negotiations for joining international organizations; negotiations for signing bilateral and multilateral agreements.

1. For negotiation delegations organized within the country.

a) Accommodation standards:

- Implement according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance.

- In cases where it is necessary to stay at a hotel where the negotiations are held, rooms can be rented at the standard rate of two people per room based on the actual price of the standard (Standard) room type at the hotel where the negotiations are held. If the delegation has an odd number of members of different genders, the single member may rent one room per person based on the actual price of the standard (Standard) room type at the hotel where the negotiations are held.

b) Allowance expenses: Depending on the urgency and complexity of each negotiation delegation's work, the head of the agency or unit organizing the negotiations decides to provide allowances of VND 200,000 per person per session for the members and staff serving the delegation during the preparatory meetings and formal negotiation sessions, within the approved budget.

c) Subsistence allowance, travel expenses, and other costs to serve the negotiation delegation: Implemented according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, and internal expenditure regulations of the agency or unit organizing the negotiations.

2. For negotiation delegations organized abroad.

a) Depending on the urgency and complexity of each negotiation delegation's work, the head of the agency or unit organizing the negotiations decides to provide allowances of VND 150,000 per person per session for the direct participants of the delegation during the preparatory meetings held within the country, within the approved budget.

b) Other regulations for Vietnamese delegations participating in negotiations abroad shall be implemented according to the current regulations on travel expenses for state officials and civil servants going on short-term missions abroad, funded by the state budget.

Chapter VI

DETAILING DOMESTIC GUESTS

Article 30. Refreshment Expenses

Refreshment expenses, maximum amount: VND 30,000 per half-day per person.

Article 31. Meal Invitations

1. Maximum amount for meal invitations: VND 300,000 per guest (inclusive of beverages).

2. Authority to define eligible guests for meal invitations.

a) The Minister, the head of a ministry-level agency, the head of a government agency, and other central agencies shall specifically define the eligible guests for meal invitations in accordance with the characteristics of the activities of subordinate agencies and departments, ensuring economy and effectiveness.

b) The People's Committee of provinces and centrally-administered cities shall base on actual conditions and local budget capacity to specifically define the eligible guests for meal invitations for each type of agency under their jurisdiction, and submit to the Provincial People's Council for approval before issuance, ensuring economy and effectiveness.

c) In cases where ministries, sectors, and localities have not yet issued specific regulations on eligible guests for meal invitations, the heads of agencies and units shall define the eligible guests for meal invitations and the maximum amount for meal invitations in accordance with the financial self-management and self-responsibility system of each type of unit. Agencies and units may only use funds allocated for the self-management system and other lawful sources as stipulated by law to cover meal invitation expenses, and such expenses must be specified in the internal expenditure regulations of the agencies and units, ensuring economy and effectiveness in line with the operational characteristics of the agencies and units.

d) For public service units that fully fund their regular expenses and investment costs, and public service units that fully fund their regular expenses: The eligible guests for meal invitations shall be determined by the head of the unit and must be specified in the internal expenditure regulations of the unit, ensuring economy and effectiveness in line with the operational characteristics of the unit.

Article 32. Interpreting Services for Ethnic Minority Guests

In cases where it is necessary to hire interpreters (spoken translation) from Vietnamese to ethnic minority languages and vice versa, the rate for hiring such interpreters shall be applied according to the rate for hiring guides兼任口译员，规定于财政部2016年6月30日发布的第109/2016/TT-BTC号通函，关于编制、管理和使用统计调查经费以及全国统计普查决算的规定。

Chapter VII

IMPLEMENTATION

Article 33. Authority to Determine Specific Reception Expenses for Foreign Guests, International Conferences in Vietnam, and Domestic Reception Expenses

1. For expenses related to foreign guests and organizing international conferences

Based on the availability of financial resources and actual market prices, the Minister, head of a ministry-level agency, or government agency, other central agencies, People's Councils of provinces and centrally-administered cities shall specify specific reception expenses for foreign guests and organizing international conferences in Vietnam for agencies and units under their jurisdiction to implement appropriately but not exceeding the expense limits stipulated in this Circular.

2. For domestic reception expenses

Based on the availability of financial resources and actual market prices, the Minister, head of a ministry-level agency, or government agency, other central agencies, People's Councils of provinces and centrally-administered cities shall specify specific domestic reception expenses for agencies and units under their jurisdiction to implement appropriately, ensuring economy and preventing waste.

3. State agencies implementing the self-management system and public service units operating on a self-financing mechanism shall base their decisions on the specific expenditure levels set forth by the Minister, head of a ministry-level agency, or government agency, People's Councils of provinces and centrally-administered cities as stipulated in Clause 1 and Clause 2 of Article 33 of this Circular to determine specific reception expenses for foreign guests, organizing international conferences in Vietnam, and domestic reception expenses, ensuring compliance with the Government's regulations on the self-management and self-responsibility system regarding staffing and administrative management expenses for state agencies and the self-financing mechanism for public service units in each field.

4. In cases where ministries, sectors, and localities have not issued documents specifying specific reception expenses for foreign guests, organizing international conferences in Vietnam, and domestic reception expenses, the heads of agencies and units shall base their decisions on the expense limits stipulated in this Circular to determine specific expenses within the internal expenditure regulations of their agencies and units, but not exceeding the expense limits stipulated in this Circular. The organization of welcoming and receiving guests must ensure economy and avoid waste within the budgetary funds allocated by authorized authorities and in accordance with the Government's regulations on the self-management and self-responsibility system regarding staffing and administrative management expenses for state agencies and the self-financing mechanism for public service units in each field.

Article 34. Establishment, Allocation, Management, Use, and Settlement of Budgetary Funds

The establishment, allocation, management, use, and settlement of budgetary funds for expenses related to hosting foreign guests working in Vietnam; organizing international conferences in Vietnam; and entertaining domestic guests visiting agencies and units shall be carried out in accordance with the provisions of the State Budget Law and guiding documents. In addition, this Circular provides further guidance as follows:

1. Establishment of the budget for organizing international conferences held in Vietnam

a) Each year, at the time of establishing the budget as prescribed by the State Budget Law, ministries, agencies, and units assigned the main responsibility for organizing international conferences shall prepare plans and proposals for organizing such conferences and events and submit them for approval by the competent authority;

b) Based on the approved plans and proposals, and according to the expenditure items and levels specified in this Circular, ministries and central agencies shall establish the budget for organizing international conferences in Vietnam and consolidate it into the state budget of the ministry or agency, which will then be submitted to the Ministry of Finance for consolidation and submission to the competent authority for decision-making in accordance with the State Budget Law;

c) The Ministry of National Defense and the Ministry of Public Security shall proactively establish the budget for ensuring security work as assigned for receiving international delegations visiting and working in Vietnam within their annual state budgets (developing security plans; security equipment and vehicles; fuel and escort services).

2. Control of Expenditure and Settlement of Budgetary Funds for Hosting Foreign Guests Working in Vietnam and Organizing International Conferences in Vietnam

a) Expenditures for hosting foreign guests working in Vietnam and organizing international conferences in Vietnam must be controlled in accordance with current regulations, settled on a per-delegation and per-conference basis based on the approved plans and proposals and legitimate invoices and receipts as stipulated by law;

b) Reporting on the budget for organizing international conferences held in rotation among countries where Vietnam is the host and chaired by Party and State leaders:

Within sixty days after the conclusion of an international conference held in rotation among countries where Vietnam is the host and chaired by Party and State leaders, the ministries, agencies, and units responsible for implementing the activities must compile and report on the use of the conference organization budget to the Ministry of Finance for reporting to the Prime Minister;

3. For funds raised in accordance with the law, contributions, support, and sponsorships from organizations, businesses, and individuals both domestically and internationally (in cash and in kind) to organize international conferences (if applicable)

a) The management and use of funds raised, contributed, supported, and sponsored by organizations, businesses, and individuals both domestically and internationally shall be carried out in accordance with this Circular and the sponsor's regulations. Raised, contributed, supported, and sponsored funds shall be consolidated into the report on preparing and organizing international conferences;

b) Upon completion of the work, the unit responsible for managing the raised, contributed, supported, and sponsored funds must report to the supervising agency on income and expenditures according to the system, any remaining funds (if any) to be deposited into the state budget; report on income and use of in-kind donations;

c) If the state budget has already ensured the conference organization budget according to the approved regulations, then the raised, contributed, supported, and sponsored funds must be deposited into the state budget (except for specific requirements of the sponsors, contributors, supporters);

4. State-owned enterprises and other units may apply the provisions of this Circular to implement expenses for hosting foreign guests, international conferences, and domestic guests in accordance with the characteristics of their units.

5. Expenses for hosting foreign guests, international conferences, and domestic guests that do not comply with regulations, when discovered during inspection, the superior management agency, financial agencies at all levels, auditing agencies, and the State Audit Agency have the right to settle accounts and require the responsible agency or unit to refund the improperly spent funds or recover and deposit them into the state budget if they were spent from the state budget. The person who ordered the improper spending must compensate the full amount of the improperly spent funds to the agency or unit, and depending on the severity of the violation, they will be dealt with according to current laws.

Article 35. Effective Date

1. This Circular takes effect from November 1, 2018.

2. Abolish Circular No. 01/2010/TT-BTC dated January 6, 2010, of the Ministry of Finance regarding the expenditure regulations for hosting foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and entertaining domestic guests.

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

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