On the Ministry of Finance's Electronic Information Portal, a reader requested clarification of regulations on the use of non-autonomous funds to allocate gasoline money for officials and employees on business trips.
According to the reflection, point b, clause 2, Article 5 of Circular No. 40/2017/TT-BTC stipulates that for cadres, civil servants, and public employees who do not meet the standards to be allocated cars when going on business trips but self-sufficient by personal means, they are entitled to a contract payment for self-sufficient means of transport.
The payment level is calculated at 0.2 liters of gasoline/km according to the administrative boundary distance and gasoline price at the time of business trip.
The application condition is a distance from the agency headquarters to the workplace of 10 km or more for communes in socio-economically difficult and extremely difficult areas and 15 km or more for the remaining communes.
This content must be stipulated in the internal spending regulations of the unit.
From the above regulations, readers ask the question: For group 4 public non-business units, are they allowed to use funds that do not implement autonomy to pay for gasoline money for business trips?
In case the internal spending regulations clearly stipulate the contracting of gasoline for both autonomous and non-autonomous funding sources?
Regarding this content, the Ministry of Finance said:
The source of funding that does not implement autonomy is assigned by the higher-level agency to the unit to perform tasks decided by competent authorities, target programs or other non-regular tasks as prescribed.
The use of this funding source must comply with regulations, the correct purpose, expenditure content and estimates approved by competent authorities.
Point b, Clause 2, Article 5 of Circular 40/2017/TT-BTC of the Ministry of Finance has been amended and supplemented in Clause 2, Article 1 of Circular No. 12/2025/TT-BTC stipulating:
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 allowance, ensuring that it does 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 requests the unit to base on the above regulations, the internal spending regulations of the unit and based on the estimated source of non-autonomy assigned by competent authorities to perform tasks to implement the payment of business trip expenses.
