Thông tư 102/2012/TT-BTC ngày 21/06/2012 quy định chế độ công tác phí cho cán bộ, công chức Nhà nước đi công tác ngắn hạn ở nước ngoài do ngân sách Nhà nước bảo đảm kinh phí của Bộ Tài chính ban hành

CIRCULAR

STIPULATING THE REGIME OF WORKING-TRIP ALLOWANCES FOR STATE OFFICIALS AND EMPLOYEES WHO TRAVEL ABROAD ON SHORT WORKING MISSIONS FUNDED BY THE STATE BUDGET

Pursuant to the Government’s Decree No.60/2003/ND-CP, of June 06, 2003 detailing and guiding implementation of the Law on State budget;

Pursuant to the Government’s Decree No.12-CP, of December 01, 1992 on promulgating regulation of Vietnam’s delegations going abroad and foreign delegations coming Vietnam;

Pursuant to the Government’s Decree No.118/2008/ND-CP, of November 27, 2008 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of Director of the Administrative and Non-Business Finance Department;

The Ministry of Finance stipulates the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the state budget as follows:

Article 1. General provisions

1. Subjects of application: This Circular applies for cadres, civil servants, public employees in state agencies, Party agencies, public non-business units, socio-political organizations, socio-professional-political organizations, social organizations, socio-professional organizations; professional officers and soldiers, technical professional non-commissioned officers and persons paid salary in armed forces (hereinafter referred to as agencies, units), who are appointed to travel abroad on short working missions or short-term training funded by the State Budget (hereinafter referred to as have a working-trip). Time for travelling abroad on short working missions not exceeding 180 days for a working-trip.

2. Other than the level of working-trip allowances prescribed in this Circular, agencies, units appointing personnel for working missions and agencies or units of Vietnam in the country where the working travelers come to work are not allowed to use the state budget to cover any additional expenses under any forms for the working travelers.

3. Conditions for payment of working-trip allowances:

a) In sphere of budget expenditure estimates assigned annually of agencies, units.

b) Having the decision on appointment for working-trip of the competent levels.

c) Properly performing assigned tasks.

d) Having sufficiently valid and lawful vouchers for payment.

4. The following cases are not allowed for payment of working-trip allowances:

a) Duration of treatment in hospital;

b) The private working days during working-trips;

c) The traveling days combined in working-trips;

5. Payment of working-trip allowances:

Working-trip allowances are expenditure amounts that the State ensures people who travel abroad on working missions to spend during the working time. The fund includes:

a) The direct payments to people who travel abroad on working missions include:

i) The fares for transportation, including: airfare, train ticket, vehicle charge from Vietnam to the country where the travelers come to work (working country) and vice versa (including airfare, train, vehicles charge to travel in the inner land of the working country);

ii) Rental for vehicles from the house to the airport, train station, bus station and vice versa when turning back home after working-trips and come back home (in domestic);

iii) Rental for vehicles from the airport, train station, bus station, border-gate to the accommodation and vice versa when entering into and exiting the working country;

iv) Rental for accommodation at the place coming to work;

v) Money for food and pocket in the place coming to work;

vi) Pocket money in place coming to work (in case of foreign side funding all accommodation expenses);

vii) Domestic and abroad airport charges (if any);

viii) Visa fees, passport fees;

ix) Fees for conferences and seminars (including money for buying documents, if any);

x) Health insurance money;

xi) Waiting money at the airport;

xii) In case being appointed to travel abroad on short working missions, if must gather at a fixed place in order to go together or when turning back after working-trips but cannot come home timely in day, agencies, units sponsoring delegation traveling abroad on short working missions shall pay additionally working-trip allowances in according to the current regime of working-trip allowances for cadres, civil servants on domestic working trips.

b) Payments for the whole delegation include:

i) Baggage charges, materials being carried for the working mission;

ii) Rental for vehicles to go to the work every day at the working country; Rental for vehicles incase in transit (under working schedule approved by heads of agencies, units);

iii) Money for telephone, fax, internet;

iv) tips;

v) Money for tickets exiting or entering gate for working-trip delegations researching and surveying fields with Specific characteristics relating to the specialized missions such as: Art and culture, historic vestige, museum (in case the Friend side not cover) and must be approved in estimation, scheme by heads of agencies, units;

vi) Money for reception; buying gifts for foreign relations: For the delegations to travel abroad on working mission that chief of the delegation is in the position of Deputy Minister, equivalent or higher level and considering it is neccesary to organize reception, buying gifts for foreign relations, may base on the maximum expenditures specified in this Circular and specific regulating documents of Ministries, sectors and localities in order to compile estimation and must be approved by heads of agencies, units before organizing the delegation, in which must clearly indicate quantity, subjects of reception and gifts for use as a basis for advance payment and expenditure finalization.

c) Lump-sum payment:

In case of travelling abroad on short working missions held by organizations or enterprises of Vietnam or foreign countries that officers who are appointed to work must make lump-sum payment, the expenses are paid only when the total maximum lump-sum expenses in according to personal direct payments for persons to travel abroad on working mission maximally equal to the standard norm stipulated in this Circular;

ii) Money for hiring translation: Money for hiring translation (just in case agencies fail to allocate cadres working as translator, translating documents) it may hire translator at home country to go along or hire translator at working country (in order to save expenses for means going and coming back). Expenses for translation are paid in lump sum as follows:

- In case hiring translator at home country to go along, paying expenses: Vehicles for traveling; money for food and pocket money; money for accommodation in according to the level of working-trip allowances as members of delegation and translation fee according to the level of translation expenditures specified in the Circular No. 01/2010/TT-BTC, of January 06, 2010 of the Ministry of Finance regulating the spending regime for reception of foreign guests working in Vietnam; spending regime for organization of international conferences and seminars in Vietnam;

- In case hiring translators at working country, the lump-sum expenses are defined including: Vehicles for traveling in working country during working with delegation; money for food and pocket money, money for accommodation according to the level of working-trip allowances as members of delegation; translation fee (paid basing on working days actually using translators at programs which have been approved) in according to the spending level being approved by heads of agencies, units in estimation of delegation to travel on working missions;

When finalizing the translation expenditures, it must have sufficient invoices, vouchers including: Invoices or signature receiving the lump-sum payment for translators (or units supplying translators) based on the contracts signed between head of delegation and the translators (or units supplying translators); if invoices, vouchers are made in foreign languages, they must be translated into Vietnamese.

iii) The above-mentioned lump-sum payments must be approved estimation by heads of agencies, units before organizing delegation for use as basis of advance payment and expenditure finalization.

d) Payment for expenses in case of foreign side funding a part, the State Budget funding a part:

i) Based on the decision of the competent agencies and papers of the inviting side stating clearly that they pay for officials, employees only some expenses, the remaining expenses which are not covered by the inviting side, then the officials, employees shall be funded by the State Budget as prescribed in clause 2 article 3 of this Circular. If the foreign side pays the full expenses for food, accommodation but not giving pocket money, then the competent levels issue the decision to give pocket money to the working travelers based on the defined level specified in item iv, point a, clause 2 Article 3 of this Circular;

ii) All cases that the inviting side ensures the full costs for the trip, the working travelers are entitled to enjoy upon the sponsor level of the foreign side. The State Budget does not grant extra difference if the inviting side sponsors lower than the defined level and vice versa it is not be collected the difference to remit into the State budget if the inviting side pays more than the defined level stipulated in this Circular.

6. Other payments:

For delegations participating in fairs, exhibitions; holding conferences and seminars; cultural and art troupes traveling for abroad performance; courses training cadres, civil servants abroad, apart from the working-trip allowances funding for persons traveling on working mission abroad as prescribed in clause 5 Article 1, if arising expenses of hiring services of event holding, hiring places, hiring vehicles to transport musical instruments, props, goods, they must made estimation for hiring expenses and be agreed, approved estimation by competent authorities before implementation in order to use as basis of advance payment. Defining the spending level for these expenses is implemented as follows:

- For expenses for hiring services of event holding: In case hiring domestic units with legal entity specialized in holding conferences and seminars, events overseas, it must comply with regulations on bidding for procurement of assets aiming to maintain regular operation of agencies, units as prescribed in the Circular No.68/2012/TT-BTC, of April 26, 2012 of the Ministry of Finance. If hiring units overseas to hold, it needs make plan comparing to level of price hiring domestic units in order to decide hiring price for assurance of effectiveness and thrift;

- For expenses of hiring places, hiring vehicles to transport musical instruments, props, goods with respect to delegations participating in fairs, exhibitions, cultural and art troupes traveling for overseas performance while must move many places: Being paid under invoices, hiring vouchers which is conformable to the working schedule and based on the contracts signed between head of working delegation and units supplying services; if invoices, vouchers are made in foreign languages, they must be translated into Vietnamese.

7. Time to enjoy working-trip allowances includes:

a) Actual working time according to the decision to appoint to travel abroad on working trip of the competent level.

 Where the actual time for working abroad is less than the time stated in the decision, it is only made payment for actual working time, or where the actual working time is more than the time stated in the decision, it is only made payment for the extended periods when having additional decisions of the competent levels.

b) Travelling time, time for in transit because the working country has no straight flight way must waiting from 24 hours or more in order to connect flights (if any), holidays, Tet according to working schedules.

c) Waiting time: means the time out of the working time, due to the objective reasons that working travellers must come sooner or stay abroad, a maximum of not exceeding six days. In this case, officers who were sent to work abroad are entitled to enjoy 100% of defined level of the working trip allowances specified in the Annex of this Circular.

8. Type of foreign currency, applicable exchange rate: Type of foreign currency applicable to the determinstion of norms, the spending level, advance payment and settlement is U.S. dollars (USD):

Where the actual spending in foreign currencies other than U.S. dollars will be converted on the basis of the total spending calculated in U.S. dollar. Conversion exchange rate between the U.S. Dollar (USD) and other currencies is based on lawful vouchers from currency exchange of the working country. If there is no conversion exchange rate vouchers, it is applied conversion exchange rate into U.S. dollars at the average exchange rate (of buying and selling) provided by the Joint Stock Commercial Bank for Foreign Trade of Vietnam or the Ministry of Finance at the time of traveling abroad for working. If paying in credit card overseas, based on the payment table on statement of invoices enclosed to original vouchers for payment converted into U.S. dollars at the average exchange rate of bank in statement of invoices.

9. Advance payment dossier for the delegations to travel abroad on short working missions includes:

a) For the delegations to travel abroad on short working missions which being implemented advance payments by State Treasuries and being ensured to withdraw estimation in foreign currency; advance payment dossier includes:

(i) Expenditure estimation of the annual state budget of the units that has been notified, with detailed spending item (sent once at the beginning of the year);

(ii) Decision to send the delegation for travelling abroard on working missions of the competent level;

(iii) Estimation of advand payment for the delegation to travel abroard on working missions (according to regime, standard specified in this Circular);

(iv) Working schedule;

(v) Written notification of airfare together with records of airline bookings;

(vi) Written invitation of the foreign side relating to financial expenses (if any).

State Treasuries shall timely implement advance payment in foreign currency for delegations to travel abroard on working missions.

b) For case unit widthdraw estimation in Vietnam dong to buy foreign currency at banks:

Estimation advance payment dossier applies as regulation in above-mentioned point a. Based on the spending estimation of delegations to travel abroard on working missions, State Treasuries shall implement advance payment in Vietnam dong for unit to buy foreign currency at bank and then spending for cadres, civil servants to travel abroard on working missions. The exchange rates to convert from U.S dollars to Vietnam dong for make advance estimation are the buying exchange rates of the Joint Stock Commercial Bank for Foreign Trade of Vietnam.

10. The settlement of the delegation to travel abroard on working missions:

Within 15 days after returning home, the delegation which traveled abroad on working missions must submit statements on the finalization of the delegation together with full vouchers to the State Treasury where perform transactions for payment of advance amounts; at the end year, summing generally in the finalization statement of units. Within 7 woking days after receiving the advance payment dossier of agencies, units, the State Treasury shall implement payment of advance amounts spent by the delegation for agencies, units.

All expenditures which are not stipulated in this Circular are not settled.

11. The Ministries, branches and locallities when appointing cadres, civil servants to travel abroad on working missions must comply with the regulation on management of Vietnam’s delegations going abroad and foreign delegations coming Vietnam specified in the Government’s Decree No.12-CP, of December 01, 1992; Heads of agencies, units must consider and perpend carefully when sending officials to travel abroad on working missions to ensure savings and efficiency within the annual budget estimation of the agencies, units assigned by the competent levels.

Article 2. Provisions on spending standards:

A number of expenditures for working-trip allowances are divided into 2 spending standards as follows:

1. Standard A: To pay for officials, employees with the leading positions as follows:

a) Party General Secretary, State President, Vice State President, National Assembly Chairman, Vice Chairman of the National Assembly, the Prime Minister, Deputy Prime Minister, Members of Politburo.

b) Officials are enjoyed leading positions payroll of the State, issued together with the Resolution No.730/NQ-UBTVQH dated 30/09/2004 of the National Assembly Standing Committee; or Officials are enjoyed leading positions payroll of Party, Front and the central associations, issued together with the Decision No.128-QD-TW dated 14/12/2004 of the Central Secretariat with wage coefficient from 9.7 or more.

c) Leaders are enjoyed the payroll upon the Resolution No.730/NQ-UBTVQH dated 30/09/2004 of the Standing Committee of National Assembly; the officials are enjoyed allowances for leading positions, issued together with the Decision No.128-QD-TW dated 14/12/2004 of the Party Central Secretariat or the Government’s Decree No.204/2004/ND-CP dated 14/12/2004, the Government’s Decree No.14/2012/ND-CP dated 07/3/2012 and the Guidance No.05-HD/BTCTTW dated 01/7/2011 of the Central Organizational Board with allowances coefficient for leading positions from 1.3 or more, Standing Secretary of Central Communist Youth Union of HoChiMinh.

When the State changes the wage coefficient, levels, based on the wage classification guidelines to re-determine suitably.

2. Standard B: To pay for officials, employees not being of clause 1 above.

Article 3. Provisions on the spending level of working-trip allowances

1. Provisions on airfair, train, vehicles:

a) Airfair:

i) Special class (First class): For the leaders as provided in point a, clause 1, article 2 of this Circular;

ii) Business class (or C class): For the leaders as provided in point b, point c, clause 1, article 2 of this Circular;

iii) Regular class (Economic class or Y class): titles as officials, employees as provided in clause 2, article 2 of this Circular;

iv) Procedures for the purchase of airfares:

The airfare purchase for the delegations who travel abroad on short working trips from Vietnam funded by the State budget are made under the form of comparative quotations (with at least two quotations attached to booking records which are taken from at least of 02 different companies or 02 different airfare agents with the same flight schedule) of the airlines operating lawfully in Vietnam, in which there is at least one genuine agent of Vietnamese airline and meeting the following requirements:

- Direct flying route, in line with the working schedule;

- Total expenses for the fare (including taxes and surcharges), travel money, waiting money at the airport are lowest;

In case of any changes to flight route in overseas due to working demands, the chief of delegation shall decide on the ticket purchase.

b) Tickets of trains, ships and other vehicles:

i) First class tickets (sitting or lying): For titles as officials, employees as provided in clause 1, article 2 of this Circular;

ii) Regular class tickets (sitting or lying): For titles as officials, employees as provided in clause 2, article 2 of this Circular;

2. Provisions on payment of working-trip allowances:

a) Expenses are paid upon the defined level (it is not required to present invoices and vouchers when settling):

i) Rental for accommodation, meals and pocket money: Being determined according to the group of working countries specified in the Annex of this Circular;

Separately for rooms rental, if the defined level is insufficient to spend, it shall be paid according to the actual instructions in item i, point b, clause 2, article 3 of this Circular;

The defined level for rooms rental, meals and pocket money specified in the Annex of this Circular shall be paid 100% for the working period up to 30 days. For the working period from 31^st day to the 180^th day, working travelers are entitled to enjoy 2/3 of the defined level;

If because working travelers must finish their work till the end day or due to objective reasons depending on time of traveling means (flight time, train time), they must check out after 12h PM, they shall be paid additionally a half of day equal to 50% of the defined level of respective accomodation rent.

ii) Rental for vehicles from home to airport, train station, bus station, border-gate and vice versa when back home after traveling abroad on working trips (domestic): Applying the expense level under the current regime of working-trip allowances for cadres, civil servants servants on domestic working trips;

iii) Rental for vehicles from the airport, train station, bus station, border-gate to the accommodation and vice versa when entering into and exiting the working country: Being paid according to the defined level specified in the Annex of this Circular; For case of working trip funding covered by the inviting foreign side, only implementing payment in case the inviting side does not pay for vehicles;

iv) Pocket money: Being applied only for the case set forth in item 2, point d, clause 5, article 1 of this Circular, according to the defined level:.

- Standard A: 30 USD/person/day applied for officials, employees with the leading positions stipulated in clause 1, article 2 of this Circular;

- Standard B: 20 USD/person/day applied for officials, employees with the leading positions stipulated in clause 2, article 2 of this Circular;

v) Money for telephone, fax, internet: Being paid at defined level according to delegation, the head of delegation shall decide use in order to serve the general mission of delegation overseas. The defined level is 80USD/delegation for wotking trip; separately for delegations of bilateral and multilateral negotiation.

b) Expenses are paid under reality:

Expenses are paid under reality are required to present full and valid invoices and vouchers when settling.

i) Rental for accommodation:

- For leaders specified in point a, clause 1, article 2 of this Circular, they are entitled to hire one polite, safe room for one person (suite room with a separate bedroom, reception room);

- For officials, employees with the leading positions specified in point b, point c, clause 1, article 2 of this Circular, they are entitled to hire one polite, qualified room for one person (superior room);

- For officials, employees with the positions specified in clause 2, article 2 of this Circular, they are entitled to hire one standard double room for two persons (standard room). In case person who travels to work alone or the delegation with an odd opposite sex person who must rent a private room, it is paid at the price level of actual room rent but maximally not exceeding room rent of persons go along of delegation (according to standard of 2 persons/room);

ii) The fares for transportation, including: Payment is made by invoices enclosed airfare stub. Rental for other means of transport: the payment is made by invoices, lawful paying vouchers enclosed ticket stubs (if any);

iii) Rental for vehicles to work every day at the working country:

- Payment is made by invoice, but not more than 80 USD/1person/1 working country. In case some countries control ticket of public transport vehicles by electronic, without ticket stubs, the head of delegation is responsible for declaration of tickets based on reality in conformable to working schedule of delegation used as basis for finalization;

- For delegations of which heads are leaders with standard A as prescribed in clause 1 Article 2 of this Circular, if they must hire vehicles servicing for working days of delegation, payments are made by invoices of hiring vehicle in reality. The vourchers for payment include: Estimations have been approved by heads of agencies before implementation; the working schedules of delegations in conformity with routes of vehicles. The heads of delegation confirm and take responsibility before law for hiring vehicle in reality and the working schedule (routes of vehicle in days combining tourist and sightseeing shall not be paid); having full invoices or lawful hiring-vehicle vouchers in working country;

In case delegations with standard A as prescribed in clause 1 Article 2 of this Circular using means of diplomatic representative agencies in working country in order to serve for general operations of delegation (having been approved by heads of delegations), they shall be paid for purchase of petrol (if having valid invoice, voucher);

iv) Baggage charges, materials being carried for the working mission;

payment is made by invoice of the airline, not exceeding USD 100/1 delegation. Seperately, cultural and art troupes, delegations traveling in order to participate in fairs, exhibitions, delegations traveling in order to participate in aid operations, heads of agencies, units consider to settle on the basis of lawful invoice, voucher and the approved spending estimation;

v) Insurance money for health care:

- Scope of insurance: Based on the mandatory requirements of the country where officers were sent to work or the needs of agencies that sent officials to work, the state budget will support the expenses to buy insurance for health care to officials, employees during abroad short working trips with the following basic insurance scope:

+ Medical expenses incurred during treatment as a result of sickness, disease (excluding the available diseases) or unexpected accidents;

+ Emergency transportation costs in the working country;

+ Costs for repatriation of officials in case of sickness, emergency accident;

- Transportation costs for corpse repatriation in unlucky case the officials were dead;

- Support level of the State budget on insurance cost:

+ In case of traveling to work for 3 months or less: Maximum supported level is 50USD/person/a working trip;

+ In case of traveling to work for more than 3 months to 6 months: Maximum supported level is 80USD/person/a working trip;

- Method of purchasing insurance:

The officials, employees who travel abroad on short working mission may purchase insurance at the insurers that are allowed to supplied such insurance services in Vietnam;

- Mode of payment:

State budget will pay premiums for officials, employees on the basis of vouchers (receipts or certificates of insurance has been granted by the insurers to officials, employees) for each working trip;

Where officials, employees purchase insurance with premiums higher than the support level of the State budget, the officials, employees will only be paid a maximum level equal to the support level, the difference will be paid by such officials, employees;

- Payments in excess of insurance liability:

Where the actual medical expenses incurred in excess of liability level on the insurance contracts, agencies that sent officials to work collect dossier of expenses together with necessary documents for consideration to pay to each specific case;

vi) Domestic and abroad airport charges (if any): Payment is made upon the actuality indicated on the receipts or invoices;

vii) Visa fees, passport fees: Payment is made upon legitimate receipts of the domestic and overseas consular offices;

viii) Fees for conferences and seminars (including money for buying documents, if any): Payment is made upon the receipt of the conference holding agencies;

ix) Waiting money at the airport: Based on the flight schedules, flight hours recorded in the airfare to determine the waiting time at the airport due to connecting flight or changing aircraft. If the waiting time is 6 hours or more, the working travelers shall be paid rooms rental at the airport on the basis of valid invoices and vouchers, at standard of rooms specified in item I, point b, clause 2, Article 3. On the route from Vietnam to the working country and vice versa, if the working travelers have to wait many times, they shall be made payment for those waiting times under this provision;

x) Expenses for reception; buying gifts for foreign relationship:

- The spending level of reception: Not exceeding the defined level of money for meals and pocket money one day/person as prescribed in the Annex of this Circular (including drinks and payable tax types);

- The spending level of buying gifts for foreign relationship: Applying as prescribed in point h, clause 1, Article 2 of the Circular No.01/2010/TT-BTC, of January 06, 2010 of the Ministry of Finance regulating 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.

3. Special provisions for high level delegations:

a) High-level delegations are the delegations being led by Party General Secretary, State President, Vice State President, National Assembly Chairman, Vice Chairman of the National Assembly, the Prime Minister, Deputy Prime Minister, Politburo Members, central members of the Communist Party of Vietnam, Ministries, Heads of ministerial-level agencies to visit officially, unofficially, to work or to attend international conferences.

b) Payment for meals and pocket money or pocket money:

i) For official members (recorded in the decision of the competent level), they shall be paid meals and pocket money (depending on the sponsor regime of the inviting side referred to in point d, clause 5, article 1 of this Circular) twofold the level specified in the Annex of this Circular;

In case the official members are paid all meals by the inviting side, they shall be enjoyed pocket money twofold the level specified in item iv, point a, clause 2, article 3 of this Circular;

ii) For members of entourage delegation, they shall be paid meals and pocket money 1.5 times the level specified in the Annex of this Circular.

In case the official members are paid all meals by the inviting side, they shall be enjoyed pocket money 1.5 times the level specified in item iv, point a, clause 2, article 3 of this Circular;

c) Tips: Payment is made under the defined levels of 50USD/person/1 country, applying to members of the delegation with titles specified in clause 1, article 2 of this Circular. The head of delegation shall decide use for general working mission of delegation.

d) Money for telephone, fax, internet: Being decided by the head of delegation.

dd) Baggage charges, materials being carried for the working mission: Payment is made by acctual invoice of the airline. The head of delegation shall decide on weight of baggage brought along.

e) For expenses under operational programs of spouses to High-level delegations: Payment is made by acctual invoice; based on operations at the approved delegation plan, the head of delegation shall decide for necessary expenses for operations of spouses on the thrifty spirit.

g) Other expenses (hiring room for working, hiring room for bilateral meeting, hiring devices for meeting room and other neccessary expenses directly servicing for high-level delegation): Payment is made by actual invoices being decided by the head of delegation.

h) The remaining expenses shall be paid as the normal levels specified in this Circular.

Article 4. Organization for implementation

1. This Circular takes effect on August 10, 2012, replaces the Circular No. 91/2005/TT-BTC, of October 18, 2005 of the Ministry of Finance stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions; annuls article 2 of the Circular No.142/2009/TT-BTC, of July 14, 2009 of the Ministry of Finance amending and supplementing the Circular No.23/2007/TT-BTC, of March 21, 2007 of the Ministry of Finance stipulating the regime of working-trip allowances, regime of expenses for conferences to state agencies and public non-business units and amending and supplementing the Circular No.91/2005/TT-BTC, of October 18, 2005 of the Ministry of Finance stipulating the regime of working-trip allowances for state officials and employees who travel abroad on short working missions funded by the state budget. Separately in 2012, Ministries, sectors and localities actively arrange in budget estimates which have been assigned by competent authorities for implementation.

2. Enterprises of all economic members may use the regime of working-trip allowances specified in this Circular to implement aiming to ensure thrift, effectiveness and in conformity with production and business characteristics of their units. In case funding being allocated by the State budget for implementation of specific programs, schemes, plans, if arising task spending working-trip allowances to travel on abroad for working missions, they must implement in accordance to the spending level approved by authorities competent to assign implement such programs, schemes, plans.

ANNEX

WORKING TRIP ALLOWANCES NORMS (DEFINED RATE) FOR OFFICIALS, EMPLOYEES WHO TRAVEL ABROAD ON SHORT WORKING MISSIONS FUNED BY THE STATE BUDGET
(enclosed the Circular No.102/2012 /TT-BTC,of June 21, 20212 of the Ministry of Finance)

Unit: U.S Dollars (USD)

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