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THE MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No: 12/2025/TT-BTC
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Hanoi, March 19,
2025
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CIRCULAR
AMENDING
SOME OF ARTICLES OF CIRCULAR NO. 40/2017/TT-BTC DATED APRIL 28, 2017, OF THE
MINISTER OF FINANCE ON WORK-TRIP ALLOWANCES AND CONFERENCE EXPENDITURES
Pursuant to Law on promulgation of legislative
documents dated June 22, 2015; Law on amendments to Law on promulgation of
legislative documents dated June 18, 2020;
Pursuant to the Law on State Budget dated June
25, 2015; Law amending the Law on Securities, the Law on Accounting, the Law on
Independent Audit, the Law on State Budget, the Law on Management and Use of Public
Property, the Law on Tax Administration, the Law on National Reserves, the Law
on Personal Income Tax and the Law on Handling of Administrative Violations
dated November 29, 2024;
Pursuant to the Law on Officials dated November
13, 2008;
Pursuant to the Law on Public employees dated
November 15, 2010;
Pursuant to Decree No. 163/2016/ND-CP dated
December 21, 2016 of the Government elaborating the Law on State Budge;
Pursuant to Decree No. 72/2023/ND-CP dated
September 26, 2023, of the Government on standards and norms for the use of
automobiles;
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At the request of the Director General of the
Department of Sector Finance – Economics;
The Minister of Finance issued a Circular
amending some articles of Circular No. 40/2017/TT-BTC dated April 28, 2017, of
the Minister of Finance on work-trip allowances and conference expenditures.
Article 1. Amendments to some
articles of Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Minister
of Finance on work-trip allowances and conference expenditures (hereinafter
referred to as "Circular No. 40/2017/TT-BTC"):
1. Amendment to point c of clause 1 of Article 5:
“c) Regulations on airfares for persons on domestic
work trips:
- For high-ranking leaders (holding titles higher
than ministerial level or equivalent), the applicable regulations of the State
shall apply.
- Business class or class C airfares for ministers
and equivalent; deputy ministers and leading officials who enjoy post-based
allowance coefficient of 1.3 or higher; deputy heads of central socio-political
organizations; and the Standing Secretary of the central Ho Chi Minh Communist
Youth Union.
- Special, flexible economy class airfares (such
as: Premium, Deluxe, Plus, Flex,...) for leading officials who receive a
post-based allowance with coefficient from 0,8 to 1,25 but are not eligible for
Business class or class C airfares.
For unexpected work trips, if it is unable to buy
economy class airfares, leading officials who receive a post-based allowance
with coefficient from 0,8 to 1,25 may be entitled to Business class or class C
airfares. Ministers, heads of central agencies, and People's Councils of
provinces and centrally affiliated cities shall specify the application of this
regulation to ensure compliance with the specific characteristics and balancing
capabilities of their respective agencies, units, and administrative divisions.
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2. Amendment to clause 2 of Article 5:
“2. Provision of fixed travel allowance:
a) For subjects who are entitled to use automobiles
for work trips: Comply with Decree No. 72/2023/ND-CP dated September 26, 2023,
of the Government on standards and norms for use of automobiles.
Officials, public employees, or employees who are
not eligible to be arranged automobiles and go on work trips on their own
vehicles are entitled to a fixed travel allowance not exceeding the
entitlements for the subjects specified in Point a of Clause 2 of Article 5
hereof, which must be specified in the internal expenditure regulations of the
unit".
3. Amendment to Article 6:
“Article 6. Stay allowances
1. Stay allowances means amounts paid by agencies
or units to their staff on work trips in addition to their salaries for a
period from the date they begin until they finish their work trips and return
to their agencies or units (including time of journey and stay in work-trip
destinations). Stay allowance payable to a person on work trip: VND
300.000/day.
For a work trip within a day, the head of an agency
or unit shall decide the level of stay allowance based on the actual number of
hours of the work trip (including the time of journey) and the distance from
the agency or unit to the work-trip destination, which must be included in the
internal expenditure regulations of the agency or unit.
2. Officials, public employees, and employees
working on the mainland who are sent on work trips at sea or on islands are
entitled to the maximum stay allowance of VND 400.000/person/day of actual work
trip (applicable to days during which they work at sea or on islands and travel
days at sea or to and from islands). In special sectors for which allowances
for work trips at sea or on islands have been stipulated by competent
authorities, the highest allowance level (stay allowance or work trip
allowance) may be applied to payment to persons on work trips.
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“2. Payment of fixed allowance:
a) Holders of ministerial, deputy ministerial, and
leading titles who are entitled to a post-based allowance coefficient of 1,25
or higher are entitled to a fixed lodging rent of: VND 1.600.000/day/person,
regardless of work-trip destinations;
a) For holders of leading titles who are entitled
to a post-based allowance coefficient between 0,8 and 1,20:
- For work trips to centrally affiliated cities,
the fixed allowance is VND 800.000/day/person
- For work trips to provinces, the fixed allowance
is VND 600.000/day/person
c) For other officials, public employees and
employees:
- For work trips to centrally affiliated cities,
the fixed allowance is VND 600.000/day/person
- For work trips to provinces, the fixed allowance
is VND 500.000/day/person
3. Invoice-based payment:
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a) Holders of ministerial titles or equivalent: VND
4.000.000/day/room with one person per room, regardless of work-trip
destinations;
b) Holders of deputy ministerial and leading titles
who are entitled to a post-based allowance coefficient of between 1,25 and 1,30
are entitled to the lodging rent of:
- For work trips to centrally affiliated cities:
VND 2.000.000/day/room with one person per room.
- For work trips to provinces: VND
1.800.000/day/room with one person per room.
c) Holders of leading titles who are entitled to a
post-based allowance coefficient between 0,8 and 1,20 are entitled to the
lodging rent of:
- For work trips to centrally affiliated cities:
VND 1.200.000/day/room with one person per room.
- For work trips to provinces: VND 800.000/day/room
with one person per room.
d) For other officials, public employees and
employees:
- For work trips to centrally affiliated cities:
VND 1.400.000/day/room with one person per room.
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5. Amendment to clause 1 of Article 8:
Commune-level officials and officials of other
agencies or units who have to regularly go on work trips for over 10 days a
month shall be entitled to a fixed allowance to support these officials in
covering car parking and fuel expenses, which must not exceed VND
700.000/person/month and must be specified in their internal expenditure regulations.
6. Amendment to clause 1 of Article 12:
“1. Remuneration for lecturers, rapporteurs
and persons whose reports presented at conferences shall be paid at levels
specified in Circular No. 36/2018/TT-BTC dated March 30, 2018, of the Minister
of Finance on the preparation of estimates, management, use and final statement
of funding for training and refresher training for officials and public
employees; Circular No. 06/2023/TT-BTC dated January 31, 2023, of the Minister
of Finance amending Circular No. 36/2018/TT-BTC dated March 30, 2018, of the
Minister of Finance".
7. Amendments to clause 3 and clause 4 of Article
12:
“Expenditure for tea-break drinks: VND
50.000/session (a half of day)/delegate.
4. Allowances for meal expenses for guest delegates
whose salaries are not paid by state agencies, public service providers, and
enterprises are fixed as follows:
a) For meeting organized in centrally affiliated
cities: VND 300.000/day/person;
For meeting organized in provinces: VND
200.000/day/person;
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Article 2. Annulment,
replacement of some phrases related to some Articles of Circular No.
40/2017/TT-BTC
1. The phrase “Riêng chứng từ thanh toán vé máy
bay ngoài cuống vé (hoặc vé điện tử) phải kèm theo thẻ lên máy bay theo quy định
của pháp luật. Trường hợp mất thẻ lên máy bay thì phải có xác nhận của cơ quan,
đơn vị cử đi công tác (áp dụng khi thanh toán chi phí đi lại theo thực tế)”
(“Particularly for documents for payment of airfares, boarding cards are
required in addition to ticket counterfoils (or electronic tickets) under
effective regulations of law. In case of loss of boarding cards, certification
by sending agency or unit is required (in case payment is made based on actual
travel expenses)”) in clause 3 of Article 10 is annulled.
2. The phrase “chi làm thêm giữ”
(“expenditures for extra-time work”) in clause 8 of Article 10 is annulled.
3. Some Aritcles and clauses of Circular No.
40/2017/TT-BTC are annulled:
a) Clause 7 of Article 3.
b) Article 15.
Article 3. Implementation
clauses
1. This Circular comes into force from May 4, 2025.
2. For work-trip allowances and conference
expenditures in 2025, ministries, central and local authorities shall arrange
and organize within the scope of the 2025 state budget expenditure estimates
assigned by competent authorities for implementation.
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4. Shall any problems arising during the
implementation process, promptly report to the Ministry of Finance for research
and resolution./.
PP. MINISTER
DEPUTY MINISTER
Bui Van Khang