Circular 12/2025/TT-BTC amend Circular 40/2017/TT-BTC the regimes of travel allowances and conference expenditures

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 40/2017/TT-BTC dated April 28, 2017, on defining the regimes of travel allowances and conference expenditures

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Pursuant to the Law on Promulgation of Legal Documents dated June 22, 2015; the Law on Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents dated June 18, 2020;

Pursuant to the Law on the State Budget dated June 25, 2015; the Law on Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Properties, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Handling of Administrative Violations dated November 29, 2024;

Pursuant to the Law on Cadres and Civil Servants dated November 13, 2008;

Pursuant to the Law on Public Employees dated November 15, 2010;

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

Pursuant to the Government’s Decree No. 72/2023/ND-CP dated September 26, 2023 on providing for standards and norms for use of automobiles;

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

At the proposal of the Director of the Sectoral Economic and Finance Department;

The Minister of Finance promulgates the Circular on amending and supplementing a number of articles of the Minister of Finance’s Circular No. 40/2017/TT-BTC dated April 28, 2017, on defining the regimes of travel allowances and conference expenditures.

Article 1. Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 40/2017/TT-BTC dated April 28, 2017, on defining the regimes of travel allowances and conference expenditures (hereinafter referred to as Circular No. 40/2017/TT-BTC for short) as follows:

1. To amend and supplement Point c Clause 1 Article 5 as follows:

“c) Regulations on the criteria for purchasing air tickets for domestic flights for the purpose of business trips:

- For senior leaders (above the ministerial level), the current regulations of the State shall apply.

- Business class or C class is reserved for holders of ministerial and equivalent titles; Deputy Ministers and leading officials with a position allowance coefficient of 1.3 or higher; Deputy Heads of socio-political organizations at the central level; Standing Secretaries of the Central Committee of the Ho Chi Minh Communist Youth Union.

- Premium economy, flexible class (such as: Premium, Deluxe, Plus, Flex, etc.) is reserved for leading officials who are entitled to a position allowance coefficient according to their leadership title from 0.8 to 1.25 but not eligible to purchase business class or C class air tickets.

In case of urgent work requirements where an economy class air tickets are not available, leading officials entitled to a position allowance coefficient according to their leadership title from 0.8 to 1.25 may purchase business class or C class air tickets. Ministers, heads of central agencies, People's Councils of provinces and centrally-run cities shall specify the application of this regulation to ensure it is appropriate to the specific characteristics and balancing capacity of their respective agencies, units, and localities.

- Economy class is reserved for the remaining subjects.”.

2. To amend and supplement Clause 2 Article 5 as follows:

“2. Payment of fixed allowance for using automobiles for business trips, the amount for self-arranged means of transport for business trips:

a) For subjects entitled to use automobiles for their business trips: To comply with the Government’s Decree No. 72/2023/ND-CP dated September 26, 2023 on providing for standards and norms for use of automobiles.

b) For the remaining cadres, civil servants, public employees, and employees who are not entitled to the arrangement of automobiles for their business trips and arrange their own means of transport, they shall be reimbursed the transport expense, ensuring that it does not exceed the regime for the subjects specified at Point a, Clause 2, Article 5 of this Circular and must be specified in the internal spending regulations of the unit”.

3. To amend and supplement Article 6 as follows:

“Article 6. Accommodation allowance

1. Accommodation allowance is an additional allowance to support individuals on business trips, in addition to their salary, paid by the agency or unit assigning the task. It is calculated from the date of commencement of the business trip until the end of the trip and return to the agency or unit (including travel time and time spent at the destination). The rate of accommodation allowance for an individual on a business trip is VND 300,000/day.

In case of a same-day business trip (departing and returning on the same day), the head of the agency or unit shall decide the rate of accommodation allowance based on the following criteria: The actual number of hours spent on the business trip during the day (including travel time), the distance of the business trip, and it must be specified in the internal expenditure regulations of the agency or unit.

2. Cadres, civil servants, public employees, and employees on the mainland who are sent on business trips to perform tasks at sea or on islands shall be entitled to an accommodation allowance of VND 400,000/person/actual day at sea or on the islands (applicable to working days at sea or on the islands and days of traveling to and from the sea or islands). In cases of some specific sectors in which the regime for business trips at sea or on islands has been prescribed by competent authorities, the highest allowance level (for accommodation allowance or allowance) may be applied to pay the individuals on business trips”.

4. To amend and supplement Clauses 2 and 3 Article 7 as follows:

“2. Payment of a fixed allowance:

a) For holders of ministerial, deputy ministerial titles and leading officials entitled to a position allowance coefficient according to their leadership title of 1.25 or higher, the fixed allowance shall be VND 1,600,000/day/person, regardless of the destination of the business trip;

b) For leading officials entitled to a position allowance coefficient according to their leadership title from 0.8 to 1.20:

- On business trips to centrally-run cities: the fixed allowance shall be VND 800,000/day/person.

- On business trips to provinces: the fixed allowance shall be VND 600,000/day/person.

c) For the remaining cadres, civil servants, public employees, and laborers:

- On business trips to centrally-run cities: the fixed allowance shall be VND 600,000/day/person.

- On business trips to provinces: the fixed allowance shall be VND 500,000/day/person.

3. Invoice-based payment:

In case the person on an business trip who does not receive a fixed allowance as specified in Clause 2 of this Article shall be reimbursed according to the actual rental price (with lawful invoices and documents as prescribed by law) approved by the head of the agency or unit according to the following rental criteria:

a) For holders of ministerial title: VND 4,000,000/day/room with one person per room, regardless of the destination of the business trip;

b) For holders of deputy ministerial title and leading officials entitled to a position allowance coefficient, according to their leadership title from 1.25 to 1.30:

- On business trips to centrally-run cities: VND 2,000,000/day/room with one person per room.

- On business trips to provinces: VND 1,800,000/day/room with one person per room.

c) Leading officials entitled to a position allowance coefficient according to their leadership title from 0.8 to 1.20:

- On business trips to centrally-run cities: VND 1,200,000/day/room with one person per room.

- On business trips to provinces: VND 800,000/day/room with one person per room.

d) For the remaining cadres, civil servants, public employees, and employees:

- On business trips to centrally-run cities: VND 1,400,000/day/room with two person per room.

- On business trips to provinces: VND 1,100,000/day/room with two person per room.”.

5. To amend and supplement Clause 1 Article 8 as follows:

“1. Commune-level cadres who regularly have business trips for more than 10 days per month; cadres, civil servants, public employees, and employees of other agencies and units who regularly have business trips for more than 10 days per month shall be reimbursed an allowance for vehicle parking fees and gasoline costs at a maximum rate of VND 700,000/person/month, and such content must be included in the internal expenditure regulations of the unit.”

6. To amend Clause 1 Article 12 as follows:

“1. Spending for remuneration for lecturers, speakers; spending for persons whose reports are presented at conferences: To comply with the spending rates of remuneration for lecturers and speakers defined in Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Minister of Finance guiding the formulation of estimates, management, use, and finalization of funds for training and re-training of cadres, civil servants, and public employees; Circular No. 06/2023/TT-BTC dated January 31, 2023 of the Minister of Finance, on amending and supplementing a number of articles of the Minister of Finance’s Circular No. 36/2018/TT-BTC dated March 30, 2018”.

7. To amend and supplement Clauses 3 and 4 Article 12 as follows:

“3. Spending for tea-break drinks: VND 50,000 per half-day per delegate.

4. Spending for meals for guest delegates who are not salaried by state agencies, public non-business units and enterprises:

a) For meetings held in centrally-run cities: VND 300,000/day/person;

b) For meetings held in provinces: VND 200,000/day/person;

c) Specifically for meetings organized by communes, wards, and towns (regardless of the venue): VND 150,000/day/person.”

Article 2. Repealing and replacing phrases in a number of articles of the Circular No. 40/2017/TT-BTC

1. To repeal the phrase “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 Article 10.

2. To repeal the phrase “Spending for extra-time work” in Clause 8 Article 11.

3. To repeal a number of articles and clauses of Circular No. 40/2017/TT-BTC as follows:

a) Clause 7 Article 3.

b) Article 15.

Article 3. Implementation provisions

1. This Circular takes effect on May 04, 2025.

2. The funds for the regimes of travel allowances and conference expenditures in 2025 shall be allocated by ministries, central agencies, and localities within the state budget expenditure estimates for 2025 assigned by competent authorities for implementation.

3. In case documents stipulating the regimes and spending limits mentioned herein for application are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

4. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement./.