According to readers' feedback on the Ministry of Finance's Information Portal, in the process of implementing Circular No. 12/2025/TT-BTC dated March 19, 2025 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 40/2017/TT-BTC stipulating the regime of travel expenses, the regime of conference expenses, units have encountered problems regarding the payment of self-sufficient travel expenses.
Specifically, Clause 2, Article 1 of Circular No. 12/2025/TT-BTC stipulates that the amount of self-sufficient travel expenses must be regulated in the Internal Expenditure Regulations of the unit.
The unit has issued an Internal Expenditure Regulation specifying the subjects, conditions, payment levels and procedures for paying this amount.
However, arising work tasks are allocated from non-autonomous regular funds. When making payments, the local financial agency believes that this expenditure can only be made from autonomous funds because it is based on the Internal Expenditure Regulations, so it does not approve payment from non-autonomous funds.
The unit said that Circular No. 12/2025/TT-BTC does not stipulate the limitation of funding sources for payment of self-sufficient travel expenses.
At the same time, through studying current regulations, the unit has not seen any legal documents stipulating that this expenditure can only be used from autonomous funding sources.
To have a basis for unified implementation, the unit requests the Ministry of Finance to guide whether the amount of self-sufficiency for transportation for business trips according to Clause 2, Article 1 of Circular No. 12/2025/TT-BTC is paid from non-autonomous regular funding when work tasks are allocated from this funding source or not?
At the same time, it is proposed to clarify whether the regulation that the self-sufficiency fund for vehicles must be regulated in the Internal Expenditure Regulations is understood to only use autonomous funding sources for payment or not?
In addition, the unit also proposed guidance on cases where internal spending regulations have been issued in accordance with regulations, tasks assigned by competent authorities and budget estimates have been allocated from non-autonomous regular funding sources, is it possible to use this funding source to pay for self-sufficient travel expenses according to regulations or not?
Answering this content, the Ministry of Finance said that Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC, has stipulated the regime of self-sufficiency payment for personal vehicles for officials, civil servants, public employees, and employees who do not have standards for arranging cars when going on business trips.
Specifically, point b, clause 2, Article 5 of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, amended and supplemented in clause 2, Article 1 of Circular No. 12/2025/TT-BTC dated March 19, 2025, stipulates:
For officials, civil servants, public employees, and laborers who do not have the standards to be allocated cars when going on business trips but self-sufficient with their personal vehicles, they are paid for self-sufficient vehicle allowances to ensure that they do not exceed the regime for the subjects specified in point a, clause 2, Article 5 of this Circular and must be specified in the internal spending regulations of the unit".
The Ministry of Finance also said that the funding source for operating expenses is specified in Article 2 of Circular No. 40/2017/TT-BTC, which does not distinguish between the nature of the funding source assigned autonomy or not assigned autonomy.
Accordingly, the Ministry of Finance requests the unit to base on the above regulations, the Internal Expenditure Regulations of the unit and based on the estimated source assigned by competent authorities to perform tasks to pay travel expenses, ensuring compliance with regulations.
