Thông tư 01/2010/TT-BTC quy định chế độ chi tiêu đón tiếp khách nước ngoài vào làm việc tại Việt Nam, chi tiêu tổ chức các hội nghị, hội thảo quốc tế tại Việt Nam và chi tiêu tiếp khách trong nước do Bộ Tài chính ban hành

CIRCULAR

REGULATING SPENDING REGIMES FOR RECEPTION OF FOREIGN GUESTS WORKING IN VIETNAM, ORGANIZATION OF INTERNATIONAL CONFERENCES AND SEMINARS IN VIETNAM AND RECEPTION OF DOMESTIC GUESTS

Pursuant to the Government 's Decree No. 60/ 2003/ND-CP of June 6, 2003, tatting and guiding the State Budget Law;
Pursuant to the Government's Decree No. 82/ 200I/ND-CP of November 6, 2001. on state ceremonies and reception of foreign guests;
Pursuant to the Prime Minister's Decision No. 122/2001/QD-TTg of August 21. 200], on organization and management of international conferences and seminars in Vietnam;
Pursuant to the Ministers Council's (now the Government's) Directive No. 297 CT of November 26, 1986, on spending for reception of foreign guests;
Pursuant to the Government's Decree No. 118/2008/ND-CPof November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
To meet practical requirements, the Ministry of Finance regulates the spending regime for reception of foreign guests working in Vietnam; spending regime for organization of international conferences and seminars in Vietnam; and spending regime for reception of domestic guests working at agencies, units and organizations as follows:

Article 1. General provisions

1. When inviting foreign delegations and international organizations to visit and work in Vietnam or organizing international conferences and seminars in Vietnam, ministries, branches and localities shall comply with the Government’s Decree No. 82/2001/ND-CP of November 6. 2001, on state ceremonies and reception of foreign guests, or the Prime Minister's Decision No. 122/2001/TTg of August 21, 2001, on organization and management of international conferences and seminars in Vietnam.

2. Slate agencies, public non-business units, agencies of the Communist Party of Vietnam, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, science and technology institutions transformed under the Government's Decree No. 115/2005/ND-CP of September X 2005. prescribing the regime on autonomy and accountability of public science and technology institutions, which use state budget funds (below referred to as agencies and units) shall comply with spending regimes for reception of foreign and domestic guests working at agencies and units and organization of international conferences and seminars in Vietnam under this Circular. Agencies, units and localities which hold regular briefing meetings on border affairs shall apply spending levels specified in this Circular.

3. For international conferences which are hosted on a rotary basis by Vietnam (ASEAN, ASEM. APEC. AIPA. etc): Spending levels specified in this Circular apply to annual meetings of ministerial or lower level. The organization of summits and senior meetings held on the sidelines of summits complies with a separate regime.

4. Agencies and units receiving foreign delegations or organizing international conferences and seminars or regular briefing meetings on border affairs should make use of available guesthouses, vehicles and physical foundations to serve guests and may hire outside services only when in shortage of these facilities.

5. Agencies and units shall practice thrift in spending for reception of working guests. All expenditures for working guests must comply with prescribed regimes and norms and be publicized. Use of foreign alcohols and beers to entertain guests is prohibited. Heads of host agencies and units shall take responsibility under law for unlawful spending.

6. Agencies and units shall arrange within their approved annual state budget estimates funds for receiving foreign guests; organizing international conferences and seminars in Vietnam; and receiving working domestic guests.

7. Grades of foreign guests:

Spending levels for foreign guests are based on the grades of foreign guests defined in the Ministers Council's (now the Government's) Directive No. 297-CT of November 26, 1986. on spending for reception of foreign guests: and on state ceremonies for reception of foreign guests under the Government's Decree No. 82/ 2(K)1/ND-CP of November 6, 2001. Grades of foreign guests are defined in the Appendix to this Circular.

Article 2. Provisions on spending norms and brackets for foreign guests working in Vietnam

1. Foreign delegations working in Vietnam for which the Vietnamese side pays all food, accommodation and domestic travel expenses:

a/ Spending for picking up and seeing off guests at airports:

- Flower offering: Flowers shall be offered to members of special guest delegations and grade-A guests; to delegation heads and female members, for grade-B guests: and to female delegation heads, for grade-C guests;

Spending for flowers is capped at VND 200,000/person.

- Hiring of airport lounges: applicable only to special guests and grade-A and -B guests.

Rents of airport lounges shall be paid based on invoices of licensed airport service providers.

b/ Norms on cars:

- Special guests: To use cars for state reception under the Ministry of Foreign Affairs' regulations and relevant current regulations;

- Grade-A guests: To arrange one car for the delegation head and one car for every three persons including deputy heads and members. For deputy heads and members being ministers and deputy ministers or equivalent, to arrange one car for one person and every two persons respectively. To arrange multi-seat cars for escorts;

- Grade-B and -C guests: To arrange one car for the delegation head. For deputy heads being deputy ministers or equivalent, to arrange one car for every two persons. To arrange multi-seat cars for members;

Car rents shall be paid based on car rent contracts and invoices of licensed transportation service providers.

- Norms on escort cars and leading police cars: To comply with Article 26 of the Government's Decree No. 82/2001/ND-CP of November 6. 2001, on state ceremonies and reception of foreign guests. The Ministry of Public Security shall arrange vehicles for this task.

c/ Norms on accommodation:

- Special guests: Norms on hotel rent shall be approved by heads of assigned host agencies;

- Grade-A guests: (breakfast-included rents)

+ Delegation heads: maximum VND 5.5 million/ person/day;

+ Deputy heads: maximum VND 4.5 million/ person/day;

+ Members: maximum VND 3.5 million/ person/day;

- Grade-B guests (breakfast-included rents)

+ Delegation heads and deputy heads: maximum VND 4.5 million/person/day;

+ Members: maximum VND 2.8 million/ person/day;

- Grade-C guests (breakfast-included rents)

+ Delegation heads: maximum VND 2.4 million/person/day;

+ Members: maximum VND 1.7 million/ person/day;

- Other foreign guests (breakfast-included rents): maximum VND 500.000/person/day.

When it is necessary to rent rooms beyond the above limits to meet special foreign relation requirements, heads of host agencies or units may decide on the level of spending for accommodation to ensure thrift practice and within the budget estimates assigned by competent authorities.

In case of free stay at guesthouses of agencies or units or breakfast-excluded hotel rent, host agencies or units shall pay expenses for breakfast at maximum 10% of the spending level for meal/ day/person for each grade of guests. The total expenses for accommodation and breakfast must not exceed the above levels of spending for accommodation.

Payments shall be made based on contracts and invoices of licensed hotel service providers.

d/ Norms on daily meal (including lunch and dinner):

Special guests: Heads of assigned host agencies shall approve spending levels in reception agendas;

Grade-A guests: maximum VND 800,000/day/person;

Grade-B guests: maximum VND 540,000/ day/person:

Grade-C guests: maximum VND 400.000/ day/person;

Oilier foreign guests: maximum VND 270.000/d ay/person;

The above spending levels include expenses for drinks (domestic alcohols, beers and drinks) but exclude taxes payable to service providers under-current regulations.

Stall of host units who are required to accompany guests during meal time have their meals paid like delegation members.

e/ Organization of banquets:

- Special guests: Heads of assigned host units shall approve spending levels in reception agendas;

- For grade-A. -B and -C guests: To hold banquets only once for each delegation. The maximum spending level must not exceed the level of spending for daily meals under Point d. Clause 1 of Article 2;

The above spending level, which applies also to Vietnamese members and interpreters receiving guests (lists of Vietnamese members are based on approved reception plans), includes expenses for drinks (domestic alcohols, beers and drinks) but excludes taxes payable to service providers under current regulations.

f/ Norms on courtesy reception and working sessions:

- Special guests: Heads of assigned host agencies shall approve spending levels in reception agendas;

- Grade-A guests: Spending for drinks, fruits and cakes must not exceed VND 220,000/person/ day (two working sessions);

- Grade-B guests: Spending for drinks, fruits and cakes must not exceed VND 110,000/person/ day (two working sessions);

- Grade-C guests: Spending for drinks, fruits and cakes must not exceed VND 70.000/person/ day (two working sessions);

- The above spending levels apply also to Vietnamese members and interpreters receiving guests.

g/ Sending for translation:

- Written translation:

+ From English or the language of an EU member country into Vietnamese: maximum VND 120.000/page (350 words);

+ From Vietnamese into English or the language of an EU member country: maximum VND 150.000/page (350 words);

For unpopular languages, the level of spending for translation may increase maximum 30% over the above spending levels.

- Oral translation:

+ Consecutive translation: maximum VND 150.000/hour/person. equivalent to maximum VND 1.2 million/day/person working 8 hours:

+ Simultaneous translation: maximum VND 400,000/hour/person, equivalent to maximum VND 3.2 million/day/person working 8 hours;

In special cases of organizing big international conferences which require highly qualified interpreters for simultaneous translation to ensure quality of these conferences, heads of conference-organizing agencies or units shall decide on appropriate spending levels for such translation within budget estimates assigned by competent authorities.

The above spending levels apply only when agencies have no qualified translators.

If agencies and units which neither have staff in charge of written and oral translation nor hire outside translators, but assign their staff members to translation work, those staff members may receive payments equal to maximum 50% of the spending levels for hiring outside translators. Heads of agencies and units shall decide on spending levels on a case-by-case basis and specify this in their internal spending regulations; and take responsibility for the assignment of additional work to these staff members apart from their regular jobs, and manage translation quality to ensure thrift and effectiveness.

h/ Spending for cultural and art activities and gifts:

Based on the nature of work and foreign relation requirements for each foreign delegation working in Vietnam, heads of host agencies or units may decide on spending for cultural and art activities and gifts in an economical and unostentatious manner, specifically as follows:

- Spending for cultural and art activities:

+ For special guests: Heads of assigned host agencies shall approve spending levels in reception agendas:

+ For grade-A. -B and -C guests: Heads of assigned host agencies shall, on a case-by-case basis, approve spending levels in reception plans, but each delegation may watch a traditional art performance only once at booking office prices or prices indicated in performance contracts;

- Spending for gifts:

Gifts are domestic products which show national cultural identity. Specific spending levels for gifts are as follows:

+ For special guests: Heads of assigned host agencies shall approve spending levels in reception agendas;

+ For grade-A guests:

. Delegation heads: maximum VND 1 million/person;

. Other members: maximum VND 300.000/ person;

+ For grade-B guests:

. Delegation heads: maximum 600.000/ person;

. Other members: maximum VND 300,000/ person:

+ For grade-C guests:

. Delegation heads: maximum VND 400.000/ person;

. Other members: maximum VND 300.000/ person;

i/ Field visits: When it is necessary for guests to pay working visits to localities or establishments under approved programs and plans, the spending levels for reception are as follows.

- Host agencies or units shall pay all expenses for taking guests from where they stay to localities or establishments and meal and accommodation expenses for guests during their working days in localities or establishments at the spending levels specified at Points b, c. d and e, Clause 1 of Article 2;

- Agencies or units of the localities or establishments where guests visit and work shall pay expenses for drinks, fruits and cakes for guests at the spending levels specified at Point f, Clause I of Article 2;

- Vietnamese officials assigned to accompany guests to localities may rent rooms with two persons/room at the actual price of standard rooms at hotels where foreign delegations stay. When there are odd persons of different sexes, these persons each may rent a room at the actual price of standard rooms at hotels where foreign delegations stay. Accompanying Vietnamese officials may receive lodging allowances under the current regime on working-trip allowances for cadres and civil servants on domestic working trips.

j/ Spending for sightseeing visits: Based on the characteristics of work and foreign relation requirements for each delegation, heads of host agencies or units may decide to organize sightseeing visits for guests in reception plans in an economical and unostentatious manner. The levels of spending for taking guests from where they stay to scenic places and for meals and accommodation for guests during days of sightseeing comply with Points b, c and d. Clause 1 of Article 2 and apply also to accompanying Vietnamese officials the number of whom shall be approved by heads of host agencies or units.

k/ For a visiting delegation working with different agencies and units:

When a visiting delegation works with different agencies and units under approved programs and plans, the host agency or unit shall pay expenses for picking up and seeing off guests: meals, accommodation and travel at the spending levels specified at Points a. b, c, d and e. Clause 1 of Article 2. Agencies and units named in the delegation's working agenda shall pay expenses for receiving the delegation during the time it works with them under approved plans at the spending levels specified at Point f. Clause 1 of Article 2.

2. For foreign delegations working in Vietnam which pay meal and accommodation expenses themselves while having reception and domestic travel expenses paid by the Vietnamese side:

a/ For special guests: To be approved by heads of assigned host agencies in reception agendas.

b/ Grade-A. -B and -C guests:

Host agencies may pay expenses for receiving guests at airports; travel expenses during guests' working time in Vietnam; courtesy reception at working sessions; translation; cultural and art activities and gifts. When necessary to meet foreign relation requirements, heads of assigned host agencies may approve spending for inviting guests to a cordial meal.

The norms on spending for reception and spending levels applicable to each grade of guest comply with Points a, b. e, f. g and h. Clause 1 of Article 2.

c/When it is necessary for guests to pay Held visits to localities or establishments under approved programs and plans, spending for reception complies with Point i. Clause I of Article 2.

d/ For a delegation which works with different agencies and units under approved programs and plans, spending for reception complies with Point f. Clause 1 of Article 2.

3. For ambassadors and chief representatives of international organizations concluding their working terms in Vietnam:

Agencies or units may hold a farewell party at maximum VND 700,000/person, including representatives of the Vietnamese side. This spending level includes expenses for drinks (domestic alcohols, beers and drinks, exclusive of taxes payable to service providers under current regulations). Spending for gifts is capped at VND 600,(XX)/person.

4. For foreign delegations working in Vietnam which pay all expenses themselves:

Receiving agencies and units may pay for courtesy reception during working sessions of delegations at the spending levels specified at Point f. Clause 1 of Article 2.

Article 3. Spending brackets for organization of international conferences and seminars in Vietnam

1. International conferences hosted on a rotary basis by Vietnam (ASEAN. ASEM. APFC.AIPA. etc):

a/ Spending for reception at airports:

For conferences of senior or higher-level officials: Delegations with heads shall be received at aircraft stairs, delegation heads and female members shall be offered flowers. Delegations of ministerial-level conferences are entitled to formal reception formalities and escorted by security forces.

b/ Norms on cars:

- Ministerial-level conferences: To arrange separate cars for delegation heads and senior officials during conference time and multi-seat cars for members and escorts:

- Senior official conferences (SEOM, SOM): To arrange one car for each delegation head during conference time and multi-seat cars for members:

- Meetings of director-level working groups (SOM) and meetings of standing committees and director general level: To arrange one car for each delegation head during conference time and multi-seat cars for members.

c/ Norms on accommodation:

Delegations shall pay accommodation rents themselves. Particularly for ministerial-level and SOM conferences. Vietnam shall arrange accommodation for ministerial-level officials; heads of official observer delegations and directors and deputy directors of international secretariats. Norms on hotel are as follows:

- Ministerial level and heads of official observer delegations: one Suite room;

- SOM and SEOM levels: one Deluxe room.

d/ Banquets to welcome members: Each conference may hold only one banquet and one dinner lo welcome members at the following levels (including representatives of the Vietnamese side):

- Ministerial-level conferences: maximum VND 900,000/person;

- Senior official conferences (SEOM. SOM) and those of director general level: maximum VND 7MUK)0/person;

- Specialist-level working meetings: maximum VND 450.000/person.

For delegations of ministerial-level conferences, spending for cultural and traditional art performance during banquets (if any) is allowed.

The above spending levels include expenses for drinks (domestic alcohols, beers and drinks, exclusive of taxes payable to service providers under current regulations) and also apply to Vietnamese members and interpreters.

e/ Norms on courtesy reception and working sessions

- Dining conference time, delegations shall pay meal expenses themselves, but depending on the work nature, some working lunches or dinners may be arranged for delegation heads and other members of participating countries, which must be approved by competent authorities in conference organizing plans. The maximum spending levels are as follows:

+ Working lunch or dinner for delegation heads attending ministerial-level conferences: VND 700,000/person;

+ Working lunch or dinner for delegation heads attending senior official conferences (SEOM. SOM) or those of director general level: VND 500,000/person;

+ Working lunch or dinner for other members of conference-attending countries: VND 300.000/person.

The above spending levels include expenses for drinks (domestic alcohols, beers and drinks, exclusive of taxes payable to service providers under current regulations).

- For other working sessions: Spending for tea breaks is capped at VND 12().000/person/day (two working sessions) and applies also to working Vietnamese members.

f/ Gifts and uniform shirts for delegation heads:

- To present uniform shirts only to delegation heads being ministerial-level officials.

- To present gifts which are domestic products showing national cultural identity at the following maximum spending levels:

VND one million/person for gifts to delegation heads of ministerial-level and conference chairmen; VND 600,000/person to members of conference secretariats; VND 300.000/person to conference attendants.

g/ Apart from the above norms, conference organizers may make cost estimates for papers, pens, stationery, printing, public information on conferences, decoration and hiring of meeting venues and equipment (if any), making conference Hags and badges, sightseeing, translation, guards, travel for spouses of ministers, medicines and other necessary expenses for conferences.

2. Other international conferences and seminars in Vietnam:

a/ Spending for international conferences and seminars in Vietnam entirely funded by the Vietnamese side is as follows:

- For guests being international members entirely funded by the Vietnamese side: To apply the spending levels specified in Clause 1 of Article 2;

- Spending for tea breaks (also applicable lo Vietnamese members and interpreters) complies with Point f. Clause 1 of Article 2;

- Other expenses such as those for papers, pens, stationery, printing, propagation, decoration, hiring of meeting venues and equipment (if any), making conference flags and badges, hiring interpreters and guards, medicines and other necessary expenses (if any) must be those actually needed and included in cost estimates approved by competent authorities.

b/ International conferences and seminars in Vietnam jointly organized by Vietnamese and foreign sides:

Cost estimates for these conferences and seminars must clearly specify expenses to be paid by the foreign side and those by the Vietnamese side to avoid overlapping spending. Expenses to be incurred by the Vietnamese side shall be paid under current spending regimes and at the spending levels specified at Point a. Clause 2 of Article 3.

c/ International conferences and seminars in Vietnam entirely funded by the foreign side:

Agencies and units collaborating with inter national organizations in organizing conferences or seminars may not use state budget funds to additionally pay for these conferences or seminars

3. Regimes applicable to Vietnamese officials receiving foreign guests, serving international conferences and seminars, and joining negotiation delegations:

a/ Vietnamese officials receiving foreign guests and serving international conferences and seminars are entitled to the following regimes:

- When accommodation for Vietnamese officials receiving foreign guests or serving conferences and seminars is required, the spending levels are as follows:

To rent a room for every two persons at the actual price of standard rooms at the hotels where foreign guests are received and international conferences or seminars arc held. When there are odd persons of different sexes, these persons may each rent a room at the actual price of standard rooms at the hotels where foreign guests are received and international conferences or seminars are held.

- Cadres and civil servants who are assigned by competent authorities to receive foreign guests and organize international conferences and seminars outside the province where then offices are based are entitled to travel expenses and lodging allowances paid under the current regime on working-trip allowances applicable to cadres and civil servants on domestic working trips.

- For ministerial-level conferences, the following expenses are allowed:

+ If authorities competent to approve plans on reception or organization of conferences permit meals for supporting staff (security men, guards, health workers, assistants, drivers, receptionists, volunteers, liaison officers) during the official time of conferences, the meal spending level must not exceed VND 150,000/ person/day (exclusive of taxes and service charges). Payment in cash is not allowed ii meals and rest venues are not organized:

+ Allowances:

Allowances for members of working sub­committees, groups and teams who are mobilized to serve ministerial-level conferences under decisions issued by competent authorities are maximum VND 150,000/day/person;

Allowances for supporting staff (security men, guards, drivers, receptionists, volunteers, liaison officers, etc) on the list approved by competent authorities are maximum VND 70,000/day/person;

A person who performs different tasks on a day may only receive the highest allowance level. The duration entitled to allowances is the number of days minister conferences are officially held. When receiving allowances, entitlement to overtime pay (if any) is not allowed;

+ Spending for participants in preparatory meetings of sub-committees is VND 100,000/ person/meeting. When these meetings are held on a day on which minister conferences are officially held, they may only receive allowances of the highest level.

For other conferences and seminars, only overtime pay under current regulations (if any) is allowed.

b/Vietnamese officials joining delegations of negotiation on border and territory affairs; Vietnam's admission to international organiza­tions; and signing of bilateral and multilateral agreements (including negotiations at home and abroad) are entitled to payment as follows:

- Negotiation delegations at home:

When accommodation for Vietnamese officials joining negotiation delegations is required, these officials may rent rooms with two persons/room at the actual price of standard rooms at the hotels where negotiations are conducted. When there are odd persons of different sexes, these persons may each rent a room at the actual price of standard rooms at the hotels where negotiations are conducted.

Depending on time requirements and complexity of each negotiation, the head of the key agency or unit in charge of negotiations shall decide to arrange meals (or pay meal allowances) at no more than VND 150,000/person/session for all members and supporting staff of the negotiation delegation during preparatory and official negotiation sessions;

- Negotiation delegations abroad: Depending on time requirements and complexity of each negotiation, the head of the key agency or unit in charge of negotiation shall decide to pay allowances at maximum VND 150.000/person/ session to delegation members during the time they participate in preparatory meetings at home.

Article 4. Brackets of spending for reception of domestic guests

1. State agencies, public non-business units, agencies of the Communist Party of Vietnam, socio-political organizations, socio-political-professional organizations, social organizations and socio-professional organizations using state budget funds shall practice thrift in receiving guests; reception of guests must be simple and unostentatious. Participants in the reception are only those directly involved. State budget must not be used to buy gifts for working guests. All expenditures for receiving guests must be spent for proper beneficiaries in compliance with prescribed regimes and norms; publicized, transparent and provided in internal spending regulations of agencies or units. Heads of host agencies and units shall take direct responsibility for improper spending.

Entertaining and reception of domestic guests by high-ranking officials of the Party and Stale shall be approved by heads of agencies assigned to organize such reception.

2. Levels of spending for reception of guests

a/ For guests working at agencies or units: Spending for drinks is maximum VND 20.000/ person/day.

b/ Spending for meals: Agencies and units may not spend on entertaining meals to domestic working guests. When necessary, they may invite guests lo a meal at maximum VND 200,000/ person.

- Provincial-level People's Committees shall, based on local conditions and budgets, specify guests entitled to be invited lo meals for each type of provincial agency and submit them to provincial-level People's Councils before promulgation. Ministers and heads of ministerial -level agencies and government-attached agencies shall specify guests entitled to be invited to meals and spending levels suitable with the operation of their agencies and ensuring thrift and effectiveness.

When ministries, branches and localities have-not issued specific regulations, heads of agencies shall, based on the spending brackets specified in this Circular, specify guests entitled to be invited to meals and appropriate spending levels. Agencies may only use funds assigned to them under the financial autonomy regime and other lawful incomes to pay for meals for guests and this must be prescribed in their internal spending regulations, ensuring thrift, effectiveness and suitability with their operation:

- For public non-business units ensuring all or part of operation funds themselves under the Government's Decree No. 43/2006/ND-CP of April 25. 2006. defining the autonomy and accountability in task performance, organization of working apparatus, payroll and finance for public non-business units and science and technology institutions which have implemented the regime on autonomy and accountability under the Government's Decree No. 115/2(K)5/ND-CP of September 5.2005, heads of units shall consider and decide on guests entitled to be invited to meals and spending levels which must be prescribed in their internal spending regulations, ensuring thrift, effectiveness and suitability with their operation.

Article 5. Organization of implementation

1. Estimation, allocation and settlement of funds for reception of foreign guests working in Vietnam: the spending regime for organization of international conferences and seminars in Vietnam: the regime on spending for domestic guests working at agencies and units comply with the State Budget Law and guiding documents. This Circular additionally provides as follows:

a/ Funds for receiving foreign guests working in Vietnam; spending for organization of international conferences and seminars in Vietnam; spending for receiving domestic guests working at agencies and units shall be controlled and settled according to each delegation or conference based on plans on reception or organization of conferences approved, by competent authorities and lawful invoices.

b/ Estimation, allocation and settlement of funds for organization of international conferences and seminars in Vietnam:

- Annually at the time of making cost estimates under the State Budget Law. agencies and units assigned to organize international conferences or seminars in Vietnam shall, based on this Circular and other relevant documents, make cost estimates and submit them to their immediate supervising agencies. These agencies shall summarize cost estimates to ensure the inclusion of funds for organizing international conferences and seminars in Vietnam into their annual regular budget spending estimates and submit them to finance agencies of the same level for summarization and submission to competent authorities for approval and allocation under regulations. Agencies and units assigned to organize international conferences and seminars in Vietnam shall manage, use and settle state budget funds under regulations. For international conferences and seminars of ministerial or lower level, budget estimates shall be assigned to responsible organizing agencies and units, which shall sign work contracts with involved agencies and units for implementation;

- The Ministry of National Defense and the Ministry of Public Security shall proactively make cost estimates to guarantee security for international conferences and seminars in Vietnam in their annual budget estimates (formulation of security plans, means and equipment; gasoline for escort and leading cars). For ministerial-level conferences, host agencies and units may pay allowances to forces directly engaged in security work during conference time at the levels specified at Point a, Clause 3 of Article 3.

2. Based on budget capacity and actual prices, ministers and heads of ministerial-level agencies and government-attached agencies shall specify spending levels for reception of foreign guests and organization of international conferences and seminars in Vietnam by their attached agencies and units; provincial-level People's Committees shall propose provincial-level People's Councils to specify appropriate actual spending levels for reception of foreign guests and organization of international conferences and seminars in Vietnam by their local agencies and units not in excess of the spending brackets under this Circular.

When ministries, branches and localities have not promulgated documents on specific spending levels, heads of agencies and units responsible for receiving guests shall, based on the spending brackets specified in this Circular and reception plans (delegation members, venue of reception, possibility to make use of available guest houses, means of transport and physical foundations for guests), decide on actual spending levels (with lawful and valid invoices), but not in excess of the spending brackets specified in this Circular, ensuring thrift, avoiding wastefulness and within cost estimates assigned by competent authorities.

3. Supervising and finance agencies of all levels which detect through examination expenditures for foreign guests, international conferences and seminars, and domestic guests at variance with this Circular may cancel such expenditures and request responsible agencies and units to recover them for remittance into public funds. Persons making wrong payment orders shall compensate all wrongly spent amounts to agencies and units and, depending on the severity of their violation, be handled under current law.

4. Provincial-level People's Councils shall, pursuant to the National Assembly Standing Committee's Resolution No. 773/2009/NQ-UBTVQH12. providing regimes on financial

spending for the operation of the National Assembly, agencies of the National Assembly, the National Assembly Office, agencies attached to the National Assembly Standing Committee, delegations of National Assembly deputies and National Assembly deputies, promulgate resolutions to be applied to People's Councils at all levels suitable to local situations, ensuring practical and effective operation of People's Councils at all levels for related spending tasks.

5. State enterprises may apply this Circular to spending for foreign guests, international conferences and seminars and domestic guests suitable to their production and business characteristics.

6. The levels of spending for translation and Vietnamese officials joining negotiation delegations provided in this Circular apply also to cases of spending for translation and allowances for Vietnamese officials joining negotiations for affairs related to treaties and international agreements.

7. This Circular takes effect 45 days from the date of its signing and replaces Circular No. 57/ 2007/TT-BTC of June 11, 2007, and replaces Section II of the Finance Ministry's Circular No. 127/2007/TT-BTC of October 31. 2007. prescribing the spending regime for reception of foreign guests working in Vietnam, organization of international conferences and seminars in Vietnam and reception of domestic guests; and replaces provisions on levels of spending for translation and allowances for Vietnamese officials joining negotiations specified at the first and fifth paragraphs of Point d. Clause 2, Section II of the Finance Ministry's Circular No. 65/2008/ TT-BTC of July 21. 2008, guiding the management and use of state budget funds to ensure affairs related to treaties and international agreements.

In the course of implementation, any arising problems should be reported to the Ministry of Finance for guidance on implementation.

APPENDIX

GRADES OF FOREIGN GUESTS
(To the Finance Ministry's Circular So. 01/ 2010/TT-BTC of January 6, 201'))

Pursuant to November 26, 1986 directive No. 297-CT of the Ministers Council (now the Government) on spending for reception of foreign guests, and the Government's Decree No. 82/ 2001/ND-CP of November 6, 2001. on state ceremonies and reception of foreign guests

1. Special guests:

Delegation heads, including head of state; deputy head of state; head of government cum head of the ruling party having official relations with the Communist Party of Vietnam in the name of delegations of party-state or party-government: chairman of the National Assembly; chairman of Upper House; chairman of Lower House; president of the Inter-Parliamentary Union; president of the ASEAN Inter-Parliamentary Organization.

2. Grade-A guests:

Delegation heads, including deputy prime minister: vice chairman of the National Assembly and equivalent positions such as vice chairman of Upper House, vice chairman of Lower House; president and vice president of the World Union of Youth and Students; chairwoman and vice chairwoman of the World Women Union; president of the Committee for Protection of World Peace; president, vice president and secretary general of the World Federation of Trade Unions; president and vice president of the Federation of Veterans; successor of King or Queen;*United Nations secretary general; Foreign Minister: president or secretary general of inter-governmental organizations (EU, EC, ASEAN. APEC); president or secretary general of international financial organizations (WB. IMF. ADB. MIB. MBES); and president of joint committees.

3. Grade-B guests:

Delegation heads, including minister and deputy minister and equivalent positions such as trade union president; president of the Central Youth Union; chairwoman of the Central Women Union; president and secretary general of the World Olympiad Committee: president of veteran federation of other countries, etc.

Guests being deputy secretary general of inter-governmental organizations; vice president of international financial organizations (WB. IMF. ADB. MIB. MBES).

4. Grade-C guests:

Delegation heads, including officials of department or lower level and equivalent positions: pilot, navigator and art troupes and physical training and sports delegations.

Guests being vice presidents of organizations: vice president of the World Olympiad Committee, vice president and secretary general of the Asia Sports Council.

Arts troupes and physical training and sports delegations are entitled to spending norms on meals for grade-B guests: navigators and pilots are entitled to spending norms on meals for grade-A guests.

5. Other foreign guests:

Foreign trainees attending short-term training courses organized by Vietnam; foreign guests other than those specified in Clauses 1. 2. 3 and 4 of this Appendix.

For foreign trainees invited by Vietnam under bilateral agreements, those agreements shall be complied with.-