Travel expense policy for Vietnamese officials on overseas assignments

According to the provisions of Circular 146/2013/TT-BTC, officials of Vietnamese agencies abroad on business trips to Vietnam must rely on the dispatch documents issued by the supervising agencies of the Vietnamese agencies abroad, to receive the business trip allowance policies as follows:

Illustrative image (Internet source)

- Officials of Vietnamese agencies abroad on business trips to Vietnam for a continuous period of 30 days (from the day of departure from the host country to the day of departure from Vietnam) are entitled to the full subsistence allowance at the country of employment.- In case the business trip to Vietnam exceeds 30 days, from the 31st day onwards, officials are not entitled to the overseas subsistence allowance but receive the domestic salary for the excess days.- During the business trip in Vietnam, if officials travel far from their workplace, they are entitled to domestic business trip allowances according to the current policies applicable to officials on domestic business trips.

Note: The business trip allowance in Vietnam shall be paid by Vietnamese agencies in foreign currency based on the conversion from Vietnamese Dong to foreign currency according to the Ministry of Finance's exchange rate at the time of the business trip in Vietnam.

Circular 146/2013/TT-BTC provides guidance on payment documents including: Decision on dispatch by the competent authority, ticket stubs, accompanied by a legal payment receipt (or electronic ticket invoice), particularly the payment documents for airplane tickets must be accompanied by the boarding card; hotel invoices; notice of exchange rate at the time of the business trip.

See more related provisions in Circular 146/2013/TT-BTC effective from December 10, 2013.

Thu Ba

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