Expenses for using a car and accommodation allowances when traveling on business.
Clause 2, Article 1 of Circular No. 12/2025/TT-BTC amends and supplements Clause 2, Article 5 of Circular No. 40/2017/TT-BTC, stipulating the lump-sum payment for the use of automobiles when traveling on business and the amount for self-provided transportation when traveling on business as follows:
a) For individuals authorized to use automobiles for business trips: The regulations stipulated in Government Decree No. 72/2023/ND-CP dated September 26, 2023, on standards and norms for automobile use shall apply.
b) For other officials, civil servants, and employees who do not meet the criteria for being provided with a car for business trips and use their own personal vehicles, they shall be reimbursed for the cost of transportation provided, provided that it does not exceed the allowance for the subjects specified in point a, clause 2, Article 5 of this Circular and must be stipulated in the unit's internal expenditure regulations.
Regarding accommodation allowances, Clause 3, Article 1 of Circular No. 12/2025/TT-BTC amends and supplements Article 6 of Circular No. 40/2017/TT-BTC as follows:
1. Accommodation allowance is an additional financial support for employees on business trips, paid by the agency or unit sending them on the trip. It is calculated from the start date of the trip until the end of the trip and return to the agency or unit (including travel time and time spent at the destination). The accommodation allowance for employees on business trips is 300,000 VND per day.
For business trips that take place within the same day (traveling to and from the destination on the same day), the head of the agency or unit shall determine the amount of the accommodation allowance based on the following criteria: the actual number of hours spent on the business trip during the day (including travel time), the distance traveled, and this must be stipulated in the internal expenditure regulations of the agency or unit.
2. Officials, civil servants, and employees from the mainland who are assigned to work on the sea or islands are entitled to a daily accommodation allowance of 400,000 VND per person per actual day spent at sea or on the islands (applicable to both working days at sea or on the islands and days traveling to and from the islands).
In cases where certain specialized sectors have regulations issued by competent authorities regarding travel arrangements for business trips to sea or islands, the highest prescribed allowance (accommodation allowance or compensation) may be chosen to pay the employee on the trip.
A reporter from the People's Army Newspaper (on the left) on assignment in Co Ba commune, Bao Lac district, Cao Bang province. Photo: HUYEN TRANG |
Payment of business trip expenses
Clause 4 of Article 1 of Circular No. 12/2025/TT-BTC amends and supplements Clauses 2 and 3 of Article 7 of Circular No. 40/2017/TT-BTC as follows:
2. Payment by lump sum:
a) Ministers, Deputy Ministers, and other leaders entitled to a position allowance coefficient of 1.25 or higher: VND 1,600,000/day/person, regardless of the location of their work assignment;
b) Leaders are entitled to a position allowance coefficient ranging from 0.8 to 1.20, based on their leadership title:
- Business trips to centrally-governed cities: 800,000 VND/day/person.
- Business trips to other provinces: 600,000 VND/day/person.
c) Other categories of officials, civil servants, public employees, and workers :
- Business trips to centrally-governed cities: 600,000 VND/day/person.
- Business trips to other provinces: 500,000 VND/day/person.
A reporter from the People's Army Newspaper (on the right) interviews local people and officers of the Chiềng Sơn Border Guard Post, Sơn La Provincial Border Guard, during a working trip to Chiềng Sơn commune, Mộc Châu district, Sơn La province. Photo: TRÍ DŨNG |
3. Payment based on actual invoices:
In cases where the person on business trip does not receive payment in the form of a lump sum as stipulated in Clause 2 of this Article, they shall be reimbursed based on the actual room rental price (with valid invoices and supporting documents as prescribed by law) approved by the head of the agency or unit according to the following room rental standards:
a) Minister-level leaders: 4,000,000 VND/day/room, based on the standard of one person per room, regardless of the destination of the business trip;
b) Deputy Minister-level leaders and other leaders are entitled to a position allowance coefficient ranging from 1.25 to 1.30, based on their leadership title:
- Business trips to centrally-governed cities: 2,000,000 VND/day/room, based on a one-person-per-room standard.
- Business trips to other provinces: 1,800,000 VND/day/room, based on one person per room.
c) Leaders are entitled to a position allowance coefficient ranging from 0.8 to 1.20, based on their leadership title:
- Business trips to centrally-governed cities: VND 1,200,000/day/room, based on a one-person/one-room standard.
- Business trips to other provinces: 800,000 VND/day/room, based on one person per room.
d) Other categories of officials, civil servants, public employees, and workers:
- Business trips to centrally-governed cities: 1,400,000 VND/day/room, based on a standard of two people per room.
- Business trips to other provinces: 1,100,000 VND/day/room, based on a standard of two people per room.
Furthermore, Clause 5 of Article 1 of Circular No. 12/2025/TT-BTC amends and supplements Clause 1 of Article 8 of Circular No. 40/2017/TT-BTC as follows:
- For commune-level officials who frequently travel for work exceeding 10 days per month; and for officials, civil servants, and employees of other agencies and units who frequently travel for work exceeding 10 days per month, they are entitled to a parking and fuel allowance of up to 700,000 VND per person per month, as stipulated in the unit's internal expenditure regulations.
Standards for purchasing domestic business travel tickets.
This content, Clause 1, Article 1 of Circular No. 12/2025/TT-BTC amends and supplements point c, Clause 1, Article 5 of Circular No. 40/2017/TT-BTC as follows:
- For senior leaders (above ministerial level), the current regulations of the State shall apply.
- Business class (or C class) seats are reserved for ministerial-level leaders and equivalent positions; deputy ministers and leading officials with a position allowance coefficient of 1.3 or higher; deputy heads of central political and social organizations; and the Permanent Secretary of the Central Committee of the Ho Chi Minh Communist Youth Union.
- Special, flexible economy class seats (such as Premium, Deluxe, Plus, Flex,...) are reserved for senior executives who receive a position allowance coefficient ranging from 0.8 to 1.25 based on their leadership title, but who are not eligible to purchase business class (Business class or C class) tickets.
In cases where urgent work requirements prevent the purchase of economy class tickets, leading officials entitled to a position allowance coefficient ranging from 0.8 to 1.25 based on their leadership title may purchase business class (or C-class) airline tickets. Ministers, heads of central agencies, and provincial/city People's Councils shall specify the application of this regulation to ensure it is appropriate to the characteristics and financial capacity of their respective agencies, units, and localities.
- Economy Class: For all other passengers.
People's Army
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Source: https://baodaknong.vn/che-do-cong-tac-phi-moi-tu-ngay-4-5-2025-250811.html







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