Chương III Thông tư 40/2017/TT-BTC: Chế độ chi hội nghị

Chapter III

CONFERENCE EXPENDITURES

Article 11. Spending contents for conference

1. Rents for meeting halls during conference days (in case the organizer has no venue or a venue is not large enough); projectors and equipment for the conference.

2. Expenditure for stationeries serving the conference, documents and stationeries delivered to conference participants.

3. Remuneration and work-trip allowances for lecturers and rapporteurs in task performance training conferences, conferences to grasp and implement the Communist Party's and State's guidelines and policies; allowances for persons whose reports presented at conferences.

4. Rents for vehicles for transporting delegates from their lodgings to the conference venue in case the organizer has no vehicles or not enough vehicles.

5. Expenditure for tea-break drinks.

6. Allowances for guest delegates who are not salaried by state agencies, public service providers and enterprises to cover their meal, lodging rents and travel expenses.

7. In case of providing meals to all delegates, the conference organizer may offset the difference between the actual expense for meals provided to all delegates and the amount already deducted from the stay allowance of state budget-salaried delegates, delegates from public business providers or delegates from enterprises.

8. Other spending contents: expenditures for extra-time work, ordinary curative medicines or decoration of meeting halls, and other expenditures directly related to the organization of conference.

9. Reward expenses at annual review meetings and expenses for public information work shall not be included in conference expenditures but in the organizer's commendation and public information expenses.

Article 12. Conference expenditure levels

1. Remuneration for lecturers and allowances for rapporteurs and for persons whose reports presented at conferences shall be paid at levels specified in the Circular No. 139/2010/TT-BTC dated September 21, 2010 by Ministry of Finance providing for cost estimate preparation, management and use of state budget-derived funding for training and retraining officials and public employees.

2. Work-trip allowances for lecturers and rapporteurs shall be paid by the conference organizer under its regulations on officials, public employees and contractual employees, and must be specified in the letters of invitation sent to such lecturers or rapporteurs.

3. Expenditure for tea-break drinks: VND 20,000/ 1 session (a half of day)/ delegate.

4. Allowances for meal expenses for guest delegates who are not salaried by state agencies, public service providers and enterprises are fixed as follows:

a) For a meeting organized in an inner area of a central-affiliated city: VND 200,000/ day/ person;

b) For a meeting organized at an inner area of a provincial city, or in rural district or town of a province: VND 150,000/ day/ person;

c) For a meeting organized by the commune/ ward/ town government (regardless of meeting location): VND 100,000/ day/ person.

5. Expenditures for offsetting the difference between the actual expenses for meals provided to all delegates and the amount already deducted from the stay allowance of state budget-salaried delegates, delegates from public business providers or delegates from enterprises:

In case of providing meals to all delegates while the fixed amount specified in Clause 4 of this Article is insufficient, the head of the conference organizer shall, based on the characteristics of each conference and allocated state budget funds, decide a higher level of support for meal expense for guest delegates, which must not exceed 130% of the fixed amount specified in Clause 4 of this Article. The organizer shall deduct the meal expense from the stay allowance of state budget-salaried delegates, delegates from public business providers or from enterprises at a level not exceeding the stay allowance specified in its internal spending regulations and may offset the difference between the actual expense for meals provided to all delegates and the amount already deducted from the stay allowance of these delegates.

6. Allowances for lodging rents for guest delegates who are not salaried by state agencies, public service providers and enterprises: payment of fixed allowance or invoice-based payment shall be made according to spending levels mentioned in Article 7 herein.

7. Allowances for travel expenses for guest delegates who are not salaried by state agencies, public service providers and enterprises shall be paid under regulations in Article 5 herein.

Article 13. Invoices and supporting documents for payment of conference expenditures

1. Document or plan for conference organization approved by an authorized official as regulated by law.

2. Lawful invoices or receipts and table listing in-cash payments made to conference participants as prescribed in this Circular (if any) under effective regulations of the law on invoices and receipts for payment.