At checkout, the accounting department asked for a bedroom receipt. In the bill, it says 3 nights x 1,000,000 VND/night, the total bill is 16,000,000 VND. Accounting is based on the invoice for 3 nights, so the claim is only 450,000 VND x 3 nights x 10 people = 13,500,000 VND.

Mr. Viet's delegation traveled by car starting at 14:30, on July 30, moving from Da Lat to Da Nang at 6 am, on July 31, 2022. Therefore, in the hotel bill only 3 nights.

Mr. Viet asked, is it correct that your agency's accountant can only pay the cost of staying for 3 nights x 450,000 VND/night/person? In the case of the delegation, which form of payment is correct?

The Ministry of Finance responded to this issue as follows:

The Ministry of Finance issued Circular No. 40/2017/TT-BTC dated April 28, 2017 stipulating the regime of working-trip allowances and conference expenses:

"Article 7. Payment of room rental at the business destination

1. Principle of payment of room rental at business destination

b) Cadres, civil servants, public employees and employees who are sent by agencies or units to go on a business trip, when the rental of rooms and rooms occurs, they shall be paid accommodation rents in one of two forms: Payment in the form of a contract or payment according to actual invoices;

3. Payment according to actual invoices: In case the business traveler does not receive payment in the form of a contract specified in Clause 2 of this Article, he/she shall be paid according to the actual room rental rate (with legal invoices and documents) approved by the head of the agency or unit according to the room standards.

4. Failure to pay the flat rent for accommodation during overnight travel on trains, boats, ships, airplanes, cars and other means of transport.

Thus, based on the provisions of Article 7 (payment of room rental at the working place) Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance above, it is proposed that Mr. Viet should comply in accordance with current regulations.