Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on prescribing the mechanism of spending for reception of foreign guests on working visits to Vietnam, organization of international conferences and seminars in Vietnam, and reception of domestic guests

THE MINISTRY OF FINANCE

Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on prescribing the mechanism of spending for reception of foreign guests on working visits to Vietnam, organization of international conferences and seminars in Vietnam, and reception of domestic guests^[1]

Pursuant to the June 25, 2015 Law on the State Budget;

Pursuant to the Government’s Decree No. 163/2016/ND-CP of December 21, 2016, guiding the implementation of a number of articles of the Law on the State Budget;

Pursuant to the Government’s Decree No. 145/2013/ND-CP of October 29, 2013, prescribing the organization of anniversaries; ceremonial protocol for conferment and receipt of commendation forms and emulation titles; state ceremonies for external affairs and reception of foreign guests;

Pursuant to the Prime Minister’s Decision No. 76/2010/QD-TTg of November 30, 2010, on the organization and management of international conferences and seminars in Vietnam;

Pursuant to Directive No. 297-CT of November 26, 1986, of the Ministers’ Council (now the Government) on spending for reception of foreign guests;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates the Circular prescribing the mechanism of spending for reception of foreign guests on working visits to Vietnam, organization of international conferences and seminars in Vietnam, and reception of domestic guests.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular prescribes the mechanism of spending for reception of foreign guests on working visits to Vietnam, organization of international conferences and seminars in Vietnam, and reception of domestic guests by state agencies, public non-business units, political organizations, socio-political organizations and organizations using state budget funds (below collectively referred to as agencies and units). 

Article 2. Subjects of application

1. Ministries, ministerial-level agencies, government-attached agencies and other central state agencies (below collectively referred to as central agencies).

2. People’s Committees of provinces and centrally run cities (below collectively referred to as local administrations).

3. Political organizations and socio-political organizations.

4. State agencies and public non-business units.

5. Organizations using state budget funds.

Article 3. Funding sources for implementation of the mechanism of spending for reception of foreign guests on working visits to Vietnam, organization of international conferences and seminars in Vietnam, and reception of domestic guests

1. The state budget.

2. Revenues from non-business activities of public non-business units.

3. Contributions, donations and financial aid of foreign and domestic organizations, enterprises and individuals.

4. Collected charge amounts retained in accordance with the law on charges and fees (in case there are written permissions of competent authorities for use of retained charge amounts for reception of foreign guests, international conferences and seminars in Vietnam and reception of domestic guests).

Article 4. General provisions on the mechanism of spending for reception of foreign guests, organization of international conferences and seminars in Vietnam, and reception of domestic guests

1. General provisions on the mechanism of spending for reception of foreign guests and organization of international conferences and seminars in Vietnam