Bản dịch văn bản 32/TC-TCDN
Circular 32/TC-TCDN
Cơ quan ban hành: Bộ Tài chính
Ngày ban hành: 1995-04-21

THE MINISTRY OF FINANCE THE MINISTRY OF FINANCE CIRCULAR No.32-TC/TCDN ON THE 21ST OF APRIL 1995 ON AMENDING AND IMPLEMENTING CIRCULAR No.44-TC/TCDN ON THE 21ST OF MAY 1994 STIPULATING THE REGIME OF SUBSIDIES FOR OFFICIALS GOING ON SHORT-TERM MISSIONS ABROAD Proceeding from the practical situation, in order to meet the requirements of the delegations sent for missions abroad, and to strengthen management work, the Ministry of Finance amends and supplements Circular No.44-TC/TCDN on the 21st of May 1994 as follows: 1. Scope of regulation: The regime of working allowances stipulated in this Circular shall apply to those officials sent for short-term missions abroad which last no more than 2 months. In special cases which should be extended, the time applicable to the regime stipulated in this Circular should not exceed 6 months with the following rates: - If the working time exceeds two months, the persons concerned shall receive 2/3 of the sojourn allowances (or pocket money) for the next two months (counting from the 61st day to the 120th day) and the boarding allowances for the set time as defined in the supplement attached. - If the working time exceeds 4 months, then from the 5th month to the 6th month (the 121st day to the 180th day) the persons concerned shall receive 1/2 of the sojourn allowances (or pocket money) and the boarding allowances for the set time as defined in the supplement attached. If the working time exceeds 6 months, then from the 7th month on, they shall receive the sojourn allowances equal to subsistence allowances of those assigned to long term missions. In addition, those officials sent for working missions of more than 2 months are still subject to other stipulations defined in Circular No.44-TC/TCDN on the 21st of May 1994 and the stipulations of this Circular. Those delegations which are sent abroad under contract for the import of equipment or for training shall be considered as separate cases. 2. Transit time: - If there is a direct flight or a connection flight as confirmed by an airline, the delegation concerned shall not receive travelling allowances while making unnecessary transit in a foreign country. In case the delegation is granted air tickets and board and lodging by the foreign partner, the Ministry of Finance shall not grant travelling allowances to the delegation during the transit time (except when there is no immediate connecting flight as confirmed by an airline.) 3. Supplementing other payments: All delegations shall be granted airport tax upon departing from Vietnam and visa fee according to the rate of fee written in the receipt given by the visa issuing office. 4. About air tickets: - The Ministry of Finance shall grant money necessary to buy air tickets for a reasonable itinerary as confirmed by airlines in order to satisfy the requirement of the delegation while ensuring an economical spending for the State budget. - Any tickets bought must have valid receipt from airlines in order to receive defrayment from the State budget. 5. Other stipulations: - The Ministry of Finance shall not grant any premium in any case. -In case protocol spending is necessary in a foreign country (for buying gifts or organizing a reception...), it must be planned and reported to the agency which decided to send the delegation abroad for permission (the Office of the President, the Office of the National Assembly, the Office of the Government, or an office of the Party.) - Corroboration by any representative office of Vietnam in a foreign country shall not replace the necessary receipts required for defrayment. - Documents for refrayment must be valid receipts and tax invoices without erasures or corrections. 6. The Appendix attached to this Circular shall replace the Appendix attached to Circular No.44-TC/TCDN on the 21st of May 1994. 7. Any stipulations in Circular No.44-TC/TCDN on the 21st of May 1994 of the Ministry of Finance which are contrary to the stipulations in this Circular are now annulled. This Circular takes effect for all departing delegations as from the date of its signing. 8. The application of the subsidy regime stipulated in this Circular shall not change the funding plan for the departing delegations in 1995 as announced to the Ministries and branches. For the Minister of Finance Vice Minister PHAM VAN TRONG