CIRCULAR 40/2017/TT-BTC DATED 28 APR 2017 OF MOF REGULATING BUSINESS TRIPS COSTS, CONFERENCE COSTS
This Circular regulates business trip costs, conference costs of State agencies, non-business units, political organizations, socio-political organizations, organization of associations spending costs funded by State budget (referred as agencies and units).
Business trips are costs to pay to domestic business persons including: travel costs, accommodation allowance, hotel rentals, accompanying luggage and documents costs (if any). In which, accommodation allowance is the additional support to business trip persons beside salary paid by agencies, organizations, accommodation allowance level paying to business trip persons: 200.000 VND/day.