Circular No. 12/2025/TT-BTC dated March 19, 2025 on amending Circular No. 40/2017/TT-BTC on work-trip allowances and conference expenditures

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;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on the functions, tasks, powers and organizational structure of the Ministry of Finance;

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.

- Economy class airfares: the remaining titles and positions”.

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.

4. Amendments to clause 2 and clause 3 of Article 7:

“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:

Persons on work trips who refuse to receive payment of fixed lodging allowance under Clause 2 of this Article may receive payment based on actual lodging rents (accompanied with lawful invoices) as approved by heads of their agencies or units. To be specific:

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.

- For work trips to province: VND 1.100.000/day/room with two persons per room”.

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;

c) For a meeting organized by the commune/ward/district-level town (regardless of meeting location): VND 150.000/day/person”.

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.

3. If the documents referred to in this Circular are amended or replaced, the newer documents shall apply.

4. Shall any problems arising during the implementation process, promptly report to the Ministry of Finance for research and resolution./.