Regulations on Meal Expenses for Domestic Hospitality

Circular 71 stipulates that the expenditure on hosting a meal is 300,000 VND/portion (including beverages).

Additionally, Circular 71 provides the authority to determine the guests eligible for hosted meals as follows:

- Ministers, heads of ministerial-level agencies, agencies under the Government of Vietnam, and other central agencies shall specifically regulate the guests eligible for hosted meals in accordance with the operational characteristics of their respective subordinate agencies, ensuring cost-efficiency and effectiveness;- Provincial and municipal People's Committees under central authority, based on the actual situation and local budget capabilities, shall specifically regulate the guests eligible for hosted meals applicable to each type of agency under the province, subject to approval by the provincial People's Council before issuance, ensuring cost-efficiency and effectiveness;- In cases where ministries, sectors, and localities have not issued documents specifying the guests eligible for hosted meals, the heads of agencies or units, based on the expenditure levels stipulated in this Circular, shall specifically regulate the guests eligible for hosted meals and the expenditure levels for hosted meals in accordance with the financial autonomy and accountability policies of each type of unit. Agencies and units may only use the allocated funds implementing the financial autonomy policies and other legitimate funding sources as prescribed by law for hosting meals and such expenditure must be regulated in the internal expenditure regulations of the agency or unit, ensuring cost-efficiency and effectiveness in line with the operational characteristics of the agency or unit;- For public service providers with self-sufficient recurrent expenditure and investment, and public service providers with self-sufficient recurrent expenditure: the guests eligible for hosted meals shall be determined by the head of the unit and must be regulated in the internal expenditure regulations of the unit, ensuring cost-efficiency and effectiveness in line with the operational characteristics of the unit.

See details in Circular 71/2018/TT-BTC, effective from November 1, 2018.

-Thao Uyen-

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