VietnameseCircular No. 97/2010/TT-BTC dated July 06, 2010 of the Ministry of Finance on work-trip allowances and conference expenditures applicable to state agencies and public non-business units
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Circular No. 97/2010/TT-BTC dated July 06, 2010 of the Ministry of Finance on work-trip allowances and conference expenditures applicable to state agencies and public non-business units
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 97/2010/TT-BTC | Signer: | Pham Si Danh |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 06/07/2010 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Finance - Banking , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 97/2010/TT-BTC | Hanoi, July 06, 2010 |
CIRCULAR
ON WORK-TRIP ALLOWANCES AND CONFERENCE EXPENDITURES APPLICABLE TO STATE AGENCIES AND PUBLIC NON-BUSINESS UNITS
THE MINISTRY OF FINANCE
Pursuant to the Government's Decree No. 60/ 2003/ND-CP of June 6, 2003, detailing and guiding the implementation of the Law on the State Budget;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Political Bureau's Conclusion No. 40-KUTW of March 6, 2009, redressing irrationalities in salaries of and allowances for cadres, civil servants and public employees within Party, State and Vietnam Fatherland Front agencies, mass organizations and armed forces;
To practice thrift, combat waste and meet practical requirements, the Ministry of Finance provides for work-trip allowances and conference expenditures applicable to state agencies, public non-business units, sociopolitical organizations, socio-political-professional organizations, social organizations, socio-professional organizations and armed forces units funded with the state budget (below referred to as agencies and units) as follows:
Part I
WORK-TRIP ALLOWANCES
Article 1. General provisions on work-trip allowances
1. Scope and beneficiaries of work-trip allowances:
Cadres, civil servants, public employees and contractual employees defined by law who work in agencies and units; officers and soldiers on termed service, workers, public employees and contractual employees in people's armed forces units (below referred to as cadres and civil servants) who are sent on domestic work trips by competent authorities; and deputies to People's Councils at all levels who participate in activities of People's Councils.
Cadres and civil servants who are invited by procedure-conducting agencies as witnesses in cases involving their expertise.
2. Work-trip allowances, which are expenses payable to those on domestic work trips, include travel expense, stay allowance, rent for lodgings in work-trip destinations, luggage charge, and document-carrying charge (if any).
3. Conditions for cadres and civil servants to receive work-trip allowances:
- They perform their assigned tasks;
- They are sent on work trips by heads of their agencies or units; or they are invited by procedure-conducting agencies as witnesses in cases involving their expertise;
- They have adequate supporting documents for payment under this Circular (except cases entitled to package payment).
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