THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No: 100/2000/TT-BTC | Hanoi, October 16, 2000 |
CIRCULAR
PROVIDING FOR THE REGIME OF EXPENDITURES IN RECEIVING FOREIGN GUESTS ARRIVING TO WORK IN VIETNAM AND EXPENDITURES IN ORGANIZING INTERNATIONAL CONFERENCES AND SEMINARS IN VIETNAM
Pursuant to Decree No.12/CP of December 1st, 1992 of the Government on the Regulation on managing Vietnamese delegations going abroad and foreign delegations entering Vietnam;
Pursuant to Directive No.297/CT of November 26, 1986 of the Chairman of the Council of Ministers (now the Prime Minister) on expenditures in receiving foreign guests;
Pursuant to Decision No. 236/1999/QD-TTg of December 24, 1999 of the Prime Minister on organizing and managing international conferences and seminars in Vietnam;
In execution of the Ordinance on Thrift Practice and Wastefulness Combat; in order to unify the regime of expenditures in the use of State budget fund, the Ministry of Finance provides for the following regime of expenditures in receiving foreign guests and expenditures in organizing international conferences and seminars in Vietnam:
Chapter I
GENERAL PROVISIONS
1. When inviting foreign delegations and international organizations to visit and work in Vietnam or organizing international conferences and seminars in Vietnam, the ministries, branches and localities shall abide by the stipulations of Decree No.12/CP of December 1st, 1992 of the Government on the Regulation on managing our delegations going abroad and foreign delegations entering our country and Decision No. 236/1999/QD-TTg of December 24, 1999 of the Prime Minister on organizing and managing international conferences and seminars in Vietnam.
2. The agencies, units, Party organizations, social organizations and mass organizations (hereafter called agencies and units for short) receiving State budgetary funding for receiving foreign guests arriving to work at the agencies and units; or organizing international conferences and seminars in Vietnam, shall comply with the norms and regimes of expenditures stipulated in this Circular. In particular for ASEAN international conferences in Vietnam, Circular No. 149/1998/TT/BTC of November 17, 1998 of the Ministry of Finance shall apply.
3. Agencies and units receiving foreign delegations or organizing international conferences and seminars must make the fullest use of the existing guest-houses and transport means and material facilities to cater for the guests. When it is necessary to hire outside services, the agencies and units must comply with the levels of expenditures stipulated in this Circular.
4. For the expenditures in receiving foreign guests or organizing international conferences and seminars, the agencies and units shall spend within the approved annual draft State budget. The State budget shall consider and supplement the expenditures for receiving foreign guests and organizing international conferences and seminars only when the Prime Minister or the Party Central Committee’s Commission for External Relations (for the centrally-run agencies and units) or the presidents of the People’s Committees of the provinces and centrally-run cities (for the locally-run agencies and units) give their written approval.
5. Classification of international guests:
- The level of expenditures in receiving international guests shall be based on the ranks of the guests stipulated in Directive No. 297-CT of November 26, 1986 of the Chairman of the Council of Ministers (now the Prime Minister) on expenditures in receiving foreign guests. These ranks are: Special guests, Class A guests, Class B guests and Class C guests (see attached Appendix).
- For a number of titles of international organizations that are not yet classed in Directive No. 297-CT of November 26, 1986 of the Chairman of the Council of Ministers, they are now classed as follows:
+ Are ranked Class B guests Presidents or General Secretaries of intergovernmental organizations (EU, ASEAN, APEC), Presidents or General Secretaries of international financial organizations (WB, IMF, ADB), Presidents of Mixed Commissions.
+ Are ranked Class C guests Vice Presidents or Deputy General Secretaries of intergovernmental organizations and international financial institutions.
Chapter II
SPECIFIC PROVISIONS
I. FOR THE FOREIGN DELEGATIONS THAT ARRIVE TO WORK IN VIETNAM AND WHOSE SPENDING IS ENTIRELY COVERED BY VIETNAM
1. Expenditures on welcome at the airport:
- Bouquet offer: Bouquets shall be offered to members of the delegation who are special guests and Class A guests, to the heads and members of delegations of Class B guests who are women; to the woman heads of delegations of Class C guests.
- Lounges at the airport shall be hired only in case of necessity and only for special and Class A and Class B guests.
2. Criteria of car use:
a/ Special guests: Use of State protocol cars according to the regime prescribed by the Ministry for Foreign Affairs.
b/ For delegations of Class A guests: A separate car for the heads of delegations; deputy heads and members of the delegation: 2-3 persons per car; attendants shall use a car with many seats.
c/ For delegations of Class B and Class C guests: a separate car for the heads of delegations; members of the delegations shall use a car with many seats.
Car rents shall be paid for according to the car renting contracts and the receipts of the State units conducting the transport business.
3. Criteria in lodging:
a/ Special guests: To be lodged at the guest houses of the Party Central Committee and the Government; if there is not enough room and the guests must be lodged in a hotel, the rent rate shall be approved by the head of the agency which is tasked with receiving the guests.
b/ Class A guests delegations: to be lodged at the guest-houses of the Party Central Committee and the Government. If there is not enough room and the guests must be lodged at a hotel, the room rate at the hotel (including breakfast) shall be as follows:
- Head delegate: Maximum: VND 2,000,000/person/day;
- Deputy head delegate and members of the delegation: Maximum: VND 1,600,000/person/day.
c/ Class B guests delegations: (room rate including breakfast):
- Head delegate: Maximum: VND 1,600,000/person/day.
Members: Maximum: VND 1,000,000/person/day.
d/ Class C guests delegations: (room rate including breakfast):
- Head delegate: Maximum: VND 1,000,000/person/day.
- Members: Maximum: VND 700,000/person/day.
4. Boarding criteria: (lunch and dinner):
- Special guests: to be approved by the head of the agency assigned with reception.
- Class A guests delegations: Maximum: VND 300,000/day/person.
- Class B guests delegations: Maximum: VND 200,000/day/person
- Class C guests delegations: Maximum: VND 150,000/day/person.
5. Reception:
One reception can be given once to delegations from Class B upward. Expenditures for the reception including representatives and interpreters from Vietnam shall not exceed the daily food rate for the guests (stipulated at Point 4, Section I above).
For Class C guests, no expenditures shall be made for reception, but a cordial party or a cocktail party including the representatives and interpreters of Vietnam may be organized at the rate of no more than VND 150,000/person.
6. Expenditures for protocol receptions and working sessions:
- Special guests: The expenditures shall be approved by the head of the receiving agency.
- Guests of other classes: Expenditures for refreshment, fruit or cakes, maximum VND 20,000/person/session and VND 40,000/person/day (applied also to delegates and interpreters of Vietnam).
7. Expenditures on cultural and artistic activities and gifts
In principle, the expenditures on the organization of cultural and artistic activities and the presentation of gifts are not encouraged for all international delegations entering Vietnam for work. However, depending on the need of foreign relations and the character of the work of each delegation, the head of the receiving agency shall decide the expenditures on cultural and artistic activities and gifts as follows:
- For special guests: the budget shall be approved by the head of the receiving agency.
- For Classes A, B and C guests:
+ Expenditures for one performance of folk art at box office rate.
+ Expenditures on gifts: Maximum shall not exceed VND 250,000/person.
In a number of special cases where expenditures on gifts exceed the level prescribed above, the head of the receiving agency shall have to make a written decision.
8. The delegation’s working visits to localities
In case of necessity to take the guests on sight-seeing or working visit to a locality or to an establishment according to the schedule or plan already approved by the competent authority, the expenditures are stipulated as follows:
- The agency entrusted with receiving the guests shall have to cover all the expenditures in taking the guests from the main residence to the locality or establishment and the accommodation for the guests during the time of their work in the locality or establishment at the rate stipulated at Points 3, 4 and 5, Section I above.
- The agency or unit in the locality or the establishment where the guests visit or come to work shall spend for the reception including refreshment, fruit and cakes at the rate stipulated in Point 6, Section I above.
9. In case the delegation works with many agencies and units:
In case the delegation enters Vietnam to work with many agencies and units according to a program or schedule approved by the competent authority, the receiving agency shall have to bear all the expenditures in receiving and sending off, boarding, lodging and traveling of the delegation at the rate prescribed at Points 1, 2, 3, 4 and 5 above. The agencies and units mentioned in the working program with the delegation shall have to bear the expenditures in receiving the delegation while the guests work with their agencies and units according to the schedule approved by the competent authority. The rate of expenditures in receiving the guests shall follow the prescriptions at Point 6 above.
II. FOR FOREIGN DELEGATIONS WHICH ASSUME BOARDING AND LODGING EXPENDITURES BY THEMSELVES WHILE VIETNAM BEARS THE COST OF PROTOCOL AND TRAVELING OF THE DELEGATION IN THE COUNTRY
- The host agency shall be allowed to spend the following in receiving the guests: reception at the airport; expenditures in car service while the delegation works in Vietnam; expenditures in protocol at working sessions. The rate of expenditures varies with the classes of guests as stipulated in Points 1, 2 and 6, Section I above.
- When it is necessary to take the guests for visit and work in the localities or establishments according to the program and schedule already approved by the competent authority, the expenditures in reception shall comply with Point 8, Section I above.
- In case the delegation works with many agencies and units according to a program or plan approved by the competent authority, the expenditures shall comply with Point 6, Section I above.
III. FOR FOREIGN DELEGATIONS THAT ENTER VIETNAM AND ASSUME ALL EXPENDITURES
The receiving agency or unit shall be allocated expenditures in protocol reception during the working sessions of the delegation, the rate of expenditures shall comply with Point 6, Section I above.
IV. FOR INTERNATIONAL CONFERENCES AND SEMINARS HELD IN VIETNAM
1. International conferences and seminars held in Vietnam for which Vietnam bears all expenditures:
- For guests being foreign delegates sponsored by Vietnam, the level of expenditures shall comply with Section I above.
- Refreshment during breaks (applied also to Vietnamese delegates and interpreters): The expense level for refreshment, fruit or cakes, shall be VND 20,000/person/session and VND 40,000/person/day at most as stipulated in Point 6, Section I above.
- For guests who are delegates of Vietnam, the rate of expenditures is the same as for the organization of domestic scientific seminars and conferences.
- Other expenditures such as writing pens and paper, stationery, printing of documents, popularization, decoration, renting of meeting hall or room, hiring of equipment (if any), banners and badges of the conferences, hiring of interpreters, guards, medicaments, and other necessary expenditures (if any) shall be based on practical needs and included in the draft budget approved by the competent authority.
2. International conferences and seminars held in Vietnam and jointly organized by Vietnam and the foreign party:
For these conferences and seminars, when drawing up the draft budget, it is necessary to clearly indicate what expenditures shall be borne by the foreign party and what expenditures by Vietnam in order to avoid overlapping. Vietnam shall spend only on what is not funded by the foreign party. The expenditures on the items covered by Vietnam shall be based on the current regime of expenditures and the rates of expenditures stipulated at Point 1, Section IV above.
3. For international conferences and seminars held in Vietnam and entirely funded by the foreign party:
For the international conferences and seminars held in Vietnam and entirely funded by the international organizations, the agencies or units that coordinate with international organizations to organize them must not use the State budget fund to make additional expenditures for such conferences and seminars.
V. ON THE EXPENDITURES FOR VIETNAMESE OFFICIALS TAKING PART IN THE RECEPTION OF INTERNATIONAL GUESTS
Vietnamese officials taking part in the reception of international guests or in serving international conferences and seminars shall receive work allowances as stipulated in Circular No. 94/1998/TT-BTC of June 30, 1998 of the Ministry of Finance providing for the regime of work allowances for State officials and employees. In case of overtime work they shall be paid according to current regime.
VI. DRAWING UP THE DRAFT BUDGET, ALLOCATING AND SETTLING THE ACCOUNTS IN RECEIVING FOREIGN GUESTS AND ORGANIZING INTERNATIONAL CONFERENCES AND SEMINARS
1. On the basis of the program of receiving foreign delegations and organizing international conferences and seminars in Vietnam assigned by the competent authority, the agencies and units shall base themselves on the annual draft budgets already notified and the regime of expenditures prescribed in this Circular to draw up the draft budget and send it to the State Treasuries where the units conduct their transactions.
The State Treasuries shall check the dossiers and vouchers and the spending orders of the heads of the units, ensure their legality and conformity with the levels of expenditures for the reception of foreign delegations and for international conferences and seminars, and complete procedures for payment of expenditures to the units as prescribed.
2. The agencies or units receiving foreign guests and organizing international conferences and seminars shall have to settle the payment for the expenditures in receiving the foreign guests and organizing international conferences and seminars according to each delegation and each conference or seminar and shall integrate them into the quarterly and annual final account settlements of the units. The expenditures in receiving foreign guests and organizing international conferences and seminars shall be included in the annual draft budget of the agencies or units. Any amounts left unspent at the year’s end shall be transferred to other expenditures.
Finance agencies at all levels shall have to check the accounts of expenditures on receiving foreign guests and organizing international conferences and seminars by the agencies and units in order to ensure that the expenditures are made according to the prescribed regime. In case of expenditures at variance with the regime or overspending compared to the regime the finance agencies can cancel them. Those who order the wrong expenditures shall be penalized under provisions of the Ordinance on Thrift Practice and Wastefulness Combat.
Chapter III
IMPLEMENTATION PROVISIONS
1. State enterprises shall apply the regime stipulated in this Circular to spend on receiving foreign delegations and on international conferences and seminars in service of production and business of the enterprises according to the financial regulations of State enterprises promulgated by the Government.
2. This Circular takes effect 15 days after its signing. It replaces Circular No. 56/TC-HCVX of April 30, 1994 of the Ministry of Finance providing for the regime of expenditures in receiving foreign guests. In the process of implementation, if any difficulties arise, they should be reported to the Ministry of Finance for study and settlement.
| FOR THE MINISTER OF FINANCE VICE MINISTER Nguyen Thi Kim Ngan |
APPENDIX
ON CLASSIFICATION OF GUESTS
(based on the Appendix attached to Directive No. 297-CT of November 26, 1986 of the Chairman of the Council of Ministers)
Classification of foreign guests visiting Vietnam
- Special guests: include Presidents and Vice Presidents of the countries, Chairmen of the National Assembly, Prime Ministers, Presidents and Vice Presidents of the political parties, General Secretaries of the political parties.
- Class A guests: include General Secretaries and Vice Presidents of the State Council, Vice Premiers, Vice Chairmen of the National Assembly, members of the Political Bureau and equivalent posts such as President and Vice Presidents of the World Youth and Students Confederation, President and Vice Presidents of the World Confederation of Women, President of the World Peace Council, General Secretary of the United Nations, Ministers for Foreign Affairs, Ministers of Defense.
- Class B guests: Ministers, Vice Ministers, and equivalent posts such as President of General Confederation of Trade Union, Presidents of the Central Committees of the Youth Unions, Presidents of the Central Committees of the Women’s Unions, members of the Party Central Committee.
- Class C guests: All guests of the Department Head rank downward and equivalent posts, air pilots, and ship pilots, art troupes and sport teams.
In particular, the food rates for art troupes and sport teams are the same as for Class B guests; and for ship and air pilots they are the same as for Class A guests.-