On January 31, 2023, the Minister of Finance of Vietnam issued Circular 06/2023/TT-BTC amending Circular 36/2018/TT-BTC guiding the estimation, management, use and settlement of funds for the training and retraining of cadres, civil servants and public employees.
According to Vietnam's Circular 06/2023/TT-BTC, expenses incurred in the case of training and fostering cadres, civil servants and public employees remotely include:
- Expenses for purchasing and renting equipment, software, and information technology application items directly serving training and fostering via remote online forms (software to organize online training and retraining); lectures, simulation software, and equipment for remote online teaching; transmission line costs and other information technology expenses
- Expenses for document digitization and other expenses directly serving training and fostering via a remote online form;
In which documents are digitized for direct online training and remote training in accordance with Vietnam's Decree 73/2019/ND-CP and relevant laws, economic and technical norms in the field of information and communication.
More details can be found in Vietnam's Circular 06/2023/TT-BTC effective from March 20, 2023.
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