Joint Circular No. 09/2016/TTLT-BGDĐT-BTC-BLDTBXH guiding the implementation of certain Articles of Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government on mechanisms for collecting and managing tuition fees for educational institutions under the national education system and policies for exempting, reducing tuition fees, and supporting learning expenses from the 2015-2016 academic year to the 2020-2021 academic year.

JOINT CIRCULAR

H||| Guidelines for implementing certain Articles of Decree No. 86/2015/NĐ-CP

||| dated October 2, 2015 of the Government on mechanisms for collecting and managing tuition fees for educational institutions within the national education system and policies for exempting, reducing tuition fees, and supporting learning costs"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."||| from the 2015-2016 academic year

||| to the 2020-2021 academic year||| to the 2020-2021 academic year1

||| Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government on functions, tasks, and regulationsonregarding inspectors and inspection associates;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 106/2012/NĐ-CP dated December 20, 2012, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids, and Social Affairs;

||| Pursuant to Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government on mechanisms for collecting and managing tuition fees for educational institutions within the national education system and policies for exempting, reducing tuition fees, and supporting learning costs from the 2015-2016 academic year1||| to the 2020-2021 academic year1;

||| The Minister of Education and Training, the Minister of Finance, and the Minister of Labor, Invalids, and Social Affairs issue this Circular Number of employees and workers directly involved in the joint venture and association activities of the organization over the last 03 years||| consolidated guidelines for implementing certain Articles of Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government on mechanisms for collecting and managing tuition fees for educational institutions within the national education system and policies for exempting, reducing tuition fees, and supporting learning costs from the 2015-2016 academic year"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."||| to the 2020-2021 academic year1.

Article 1. Scope of Regulation

||| This Circular guides the implementation of certain Articles of Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government on mechanisms for collecting and managing tuition fees for educational institutions within the national education system and policies for exempting, reducing tuition fees, and supporting learning costs from the 2015-2016 academic year to the 2020-2021 academic year (hereinafter referred to as Decree 86).

Article 2. Applicability

||| Article 1. This Circular applies to all types of schools at various levels of education and training and other educational institutions within the national education system.

||| Article 2. This Circular applies to preschool children, primary and secondary students; students in special admission programs; students in boarding schools for ethnic minorities, preparatory colleges, and preparatory departments; undergraduate, graduate, and doctoral students in regular programs and those in concurrent degree programs through regular training methods at vocational and higher education institutions; students attending continuing education centers following middle school and high school curricula.

||| Article 3. Guidance ||| Clause 1 of Article 4 and Clauses 1, 2, 3, 4, and 9 of Article 5 of Decree 86

||| 1. On the basis of the tuition fee framework stipulated in Clause 1 of Article 4 and the maximum tuition fee levels specified in Clauses 1, 2, 3, and 4 of Article 5 of Decree 86, the People's Committee at provincial level shall submit to the People's Council at the same level for approval specific annual tuition fee levels (for educational institutions under local management) that are appropriate to each region and area; consistent with each level of education and training (preschool education, general education, vocational education, higher education, and postgraduate education); consistent with different fields of study and training methods (regular education and continuing education). The provincial People's Committee has the responsibility to approve proposals for autonomous tuition fee setting by vocational and higher education institutions that self-finance their recurrent and capital expenditures under local management.

||| 2. Vocational and higher education institutions under central management that develop plans to ensure recurrent and capital funding according to the Government's decree on the autonomy mechanism for public service units, approved by the direct superior supervisory authority (including vocational and higher education institutions under central management that have been permitted by the Prime Minister to pilot reforms in their operational mechanisms according to Resolution No. 77/NQ-CP dated October 24, 2014 of the Government on piloting reforms in the operational mechanisms of public higher education institutions during the period 2014-2017) may apply the tuition fee framework as prescribed in Clause 1, Clause 3, and Point b of Clause 4 of Article 5 of Decree 86.

||| 3. Vocational and higher education institutions under central management that have not yet achieved financial self-sufficiency for recurrent and capital expenditures may apply the tuition fee framework as prescribed in Clause 2, Clause 3, and Point a of Clause 4 of Article 5 of Decree 86.

||| 4. Students enrolled in credit-based or modular programs are not required to pay tuition fees for credits, modules, or courses that are exempted or not required to be taken.

||| 5. Vocational and higher education institutions under central management may set tuition fee levels for repeat courses. The provincial People's Committee shall submit to the People's Council at the same level for decision the tuition fee levels for repeat courses for vocational and higher education institutions under direct local management. The maximum tuition fee for repeat courses shall not exceed the maximum tuition fee levels prescribed in Decree 86, appropriate to each type of institution.

||| 6. Educational institutions must publicly disclose tuition fee levels in accordance with Circular No. 09/2009/TT-BGDĐT dated May 7, 2009 of the Ministry of Education and Training on the issuance of regulations on public disclosure for educational institutions within the national education system. Vocational education institutions must publicly disclose tuition fee levels in accordance with Clause 5 of Article 23 of the Law on Vocational Education.

Article 4. Guidance Articles 6, 7, 8, 10 of Decree 86

1. Subjects not required to pay tuition fees:

a) Elementary school students at public schools;

b) Students majoring in education at regular programs in vocational training institutions and public higher education institutions, according to the national training quota;

c) Individuals studying specialized fields that meet the requirements for economic and social development, national defense, and security as stipulated by the Higher Education Law. Specialized fields are issued by competent state agencies.

2. Subjects exempted from paying tuition fees:

a) Persons who have rendered meritorious service to the revolution and their dependents, as provided for in the Consolidated Document number 01/VBHN-VPQH dated July 30, 2012 of the National Assembly Office. Specifically:

- Heroes of the People's Armed Forces; War invalids; Persons receiving benefits equivalent to war invalids; Labor heroes during the resistance period (if applicable);

- Children of individuals who were engaged in revolutionary activities before January 1, 1945 (if applicable); children of individuals who were engaged in revolutionary activities from January 1, 1945 to August 1945 (if applicable); children of Heroes of the People's Armed Forces; children of Labor Heroes during the resistance period; children of martyrs; children of war invalids; children of persons receiving benefits equivalent to war invalids; children of disabled veterans; children of individuals who were engaged in resistance activities and exposed to toxic chemicals.

b) Children attending kindergarten and students with disabilities from poor or near-poor households as defined by the Prime Minister;

c) Children attending kindergarten and primary school students under 16 years old without a designated caregiver as stipulated in Clause 1, Article 5 of Decree No. 136/2013/NĐ-CP dated October 21, 2013 of the Government on social assistance policies for beneficiaries. Specifically:

- Abandoned without being adopted;

- Orphaned of both parents;

- Orphaned of one parent and the other parent is missing as defined by law;

- Orphaned of one parent and the other parent is receiving care and support at a social welfare institution or a social house;

- Orphaned of one parent and the other parent is serving a prison sentence or administrative penalty at a reformatory, compulsory educational facility, or compulsory drug rehabilitation center;

- Both parents are missing as defined by law;

- Both parents are receiving care and support at a social welfare institution or a social house;

- Both parents are serving a prison sentence or administrative penalty at a reformatory, compulsory educational facility, or compulsory drug rehabilitation center;

- One parent is missing as defined by law and the other parent is receiving care and support at a social welfare institution or a social house;

- One parent is missing as defined by law and the other parent is serving a prison sentence or administrative penalty at a reformatory, compulsory educational facility, or compulsory drug rehabilitation center;

- One parent is receiving care and support at a social welfare institution or a social house and the other parent is serving a prison sentence or administrative penalty at a reformatory, compulsory educational facility, or compulsory drug rehabilitation center.

d) Children attending kindergarten and primary school students whose parents belong to poor households as defined by the Prime Minister;

đ) Children attending kindergarten and primary school students who are children of non-commissioned officers and soldiers serving a fixed-term in the armed forces: as stipulated in Clause 1, Article 4 of Circular Joint Circular No. 20/2012/TTLT-BQP-BTC dated March 6, 2012 of the Ministry of Defense and the Ministry of Finance guiding the implementation of Decree No. 88/2011/NĐ-CP dated September 29, 2011 of the Government on the system of benefits and policies for families of non-commissioned officers and soldiers on active duty;

e) Students in special admission programs (including vocational boarding students with a training duration of three months or more);

f) Students at ethnic minority boarding schools, preparatory universities, and preparatory university departments;

g) Students at vocational training and higher education institutions who are ethnic minorities belonging to poor and near-poor households as defined by the Prime Minister;

h) Students majoring in Marxism-Leninism and Ho Chi Minh Thought;

i) Students majoring in one of the following fields: Labor, Leper, Mental Health, Forensic Medicine, Forensic Psychiatry, and Pathology at public health training institutions, according to the national training quota;

k) Ethnic minority students from very small ethnic groups living in areas with difficult socio-economic conditions or extremely difficult socio-economic conditions. Specifically:

- Very small ethnic groups include: La Hu, La Ha, Pa Then, Lu, Ngai, Chut, Lo Lo, Mang, Cong, Co Lao, Bo Y, Si La, Pu Peo, Ro Mam, Brau, O Du;

- Areas with difficult socio-economic conditions and extremely difficult socio-economic conditions are determined according to the documents attached as Appendix I to this Joint Circular.

l) College and university students, graduate students, and doctoral candidates majoring in fields within the nuclear energy sector;

m) Individuals who complete junior high school and continue to intermediate level (including junior high school graduates continuing to intermediate vocational and intermediate professional levels);

n) Individuals studying intermediate, college levels for professions that are difficult to recruit but are in demand according to the list specified by the head of the central government agency responsible for vocational education management;

o) Individuals studying specialized fields that meet the requirements for economic and social development, national defense, and security as stipulated by the Vocational Education Law. Specialized fields are issued by competent state agencies.

3. Subjects eligible for reduced tuition fees:

a) Subjects eligible for a 70% reduction in tuition fees include:

- Students studying traditional arts and special fields at public and private cultural-art schools, including: ethnic folk music performers, Hue traditional musicians, Southern folk instrumental ensemble performers, stage drama and opera actors, folk song performance artists, ca tru art performers, Bai Choi art performers, traditional musical instrument performance artists;

- Students specializing in royal court music, cheo opera, tuong opera, cải lương opera, dance, and circus; certain heavy, hazardous, and dangerous trades in vocational education. The list of such trades is prescribed by the Ministry of Labor, Invalids, and Social Affairs;

- Preschool children and students from ethnic minority groups (excluding very small ethnic minority groups) in areas with particularly difficult socio-economic conditions as defined by competent authorities. Specifically:

+ Ethnic minorities (excluding very small ethnic minority groups as stipulated in Point k Clause 2 Article 4 of this Joint Circular);

+ Areas with particularly difficult socio-economic conditions: as specified in Appendix I attached to this Joint Circular (excluding areas with difficult socio-economic conditions);

b) Groups eligible for a 50% reduction in tuition fees include:

- Preschool children and students whose parents are civil servants, workers, or employees and who have been granted regular allowances due to work-related accidents or occupational diseases;

- Preschool children and secondary school students whose parents belong to near-poor households as defined by the Prime Minister;

4. Groups eligible for educational cost support:

a) Preschool children and secondary school students who are orphans of both parents;

b) Preschool children and secondary school students with disabilities belonging to near-poor households as defined by the Prime Minister;

c) Preschool children and secondary school students whose parents belong to poor households as defined by the Prime Minister;

Article 5. Guidance Clause 2, 3 Article 11 Decree 86

1. For individuals studying at public pre-school, primary, secondary, vocational, and higher education institutions

a) Documents:

- Application for exemption and reduction of tuition fees and support for educational costs:

+ For individuals eligible for exemption and reduction of pre-school, primary, and continuing education tuition fees: Form according to Appendix II.

+ For individuals eligible for support for pre-school, primary, and continuing education costs: Form according to Appendix III.

+ For individuals eligible for exemption and reduction of vocational and higher education tuition fees: Form according to Appendix IV.

- Certified copies of documents proving eligibility for exemption, reduction of tuition fees, and support for educational costs for the following groups:

+ Confirmation letter from the management agency of persons with meritorious service for the group defined in Point a Clause 2 Article 4 of this Joint Circular;

+ Disability certificate issued by the People's Committee of the commune or Decision on social assistance issued by the Chairman of the People's Committee of the district for the group defined in Point b Clause 2 of this Joint Circular, along with proof of being a poor or near-poor household issued by the People's Committee of the commune or confirmed;

+ Decision on social assistance issued by the Chairman of the People's Committee of the district for the group defined in Point c Clause 2 of this Joint Circular;

+ Proof of being a poor household issued by the People's Committee of the commune or confirmed for the group defined in Point d Clause 2 of this Joint Circular;

+ Certificate of entitlement to free education benefits according to Model 02 issued together with Joint Circular No. 20/2012/TTLT-BQP-BTC dated March 6, 2012 of the Ministry of National Defense and the Ministry of Finance guiding the implementation of Decree No. 88/2011/NĐ-CP dated September 29, 2011 of the Government regarding policies for families of non-commissioned officers and soldiers on active duty for the group defined in Point đ Clause 2 of this Joint Circular;

+ Birth certificate and proof of being a poor or near-poor household issued by the People's Committee of the commune or confirmed for the group defined in Point g Clause 2 of this Joint Circular;

+ Birth certificate and permanent residence book or temporary residence registration certificate for the group defined in Point k Clause 2 and third bullet Point a Clause 3 Article 2 of this Joint Circular;

+ Secondary school graduation certificate for the group defined in Point m Clause 2 of this Joint Circular;

+ Monthly allowance receipt of parents injured in work accidents or suffering from occupational diseases issued by the social insurance organization for the group defined in first bullet Point b Clause 3 of this Joint Circular;

+ Proof of being a near-poor household issued by the People's Committee of the commune or confirmed for the group defined in second bullet Point b Clause 3 of this Joint Circular;

- For preschool children and secondary school students eligible for both exemption and reduction of tuition fees and support for educational costs, only one set of relevant documents and forms (Appendices II and III of this Joint Circular) must be submitted;

- Individuals eligible for exemption and reduction of tuition fees and support for educational costs need only submit one set of documents for the initial submission throughout their study period. However, those from poor or near-poor households must submit updated certificates of poverty or near-poverty status at the beginning of each semester to qualify for the next period's exemptions and supports;

b) Procedures for implementation:

- Within 45 days from the start of the academic year, parents (or guardians) of preschool children, secondary school students, and secondary and high school students enrolled in continuing education centers; students, and learners at vocational and higher education institutions must submit applications for exemption and reduction of tuition fees and support for educational costs, along with certified copies of documents proving eligibility, to the educational institution.

- Vocational education and higher education institutions base on the major of study of the student to decide to exempt or reduce tuition fees for students who are entitled to exemption or reduction of tuition fees as stipulated at Points h, i Clause 2, first bullet point, second bullet point Point a Clause 3 Article 4 of this Joint Circular.

c) Responsibility for reviewing and verifying applications:

- For kindergartens and junior high schools: The principal of the school is responsible for reviewing the application and compiling a list of students eligible for exemption or reduction of tuition fees and support for educational costs to be sent to the Department of Education and Training.

- For high schools and educational institutions under the Department of Education and Training: The principal of the school is responsible for reviewing the application and compiling a list of students eligible for exemption or reduction of tuition fees and support for educational costs to be sent to the Department of Education and Training.

- For vocational education and higher education institutions: The heads of vocational education and higher education institutions are responsible for reviewing the application and deciding on the exemption or reduction of tuition fees for students, trainees, and learners; simultaneously compiling a list of students, trainees, and learners eligible for exemption or reduction of tuition fees according to the form prescribed in Appendix VIII, XII to report to the superior management agency. The superior management agency verifies, prepares the budget estimate according to the form prescribed in Appendix IX, XII to send to the Ministry of Finance for consolidation and submission to the competent authority for allocation of funds in the annual state budget.

Students who are disciplined with suspension from studies, forced withdrawal, repeating a grade, or supplementary studies will not be entitled to compensation for exemption or reduction of tuition fees.

2. For students at private pre-schools, primary and secondary schools, vocational education, and higher education institutions; vocational education and higher education institutions under state-owned enterprises and economic organizations.

a) Implementation procedures and application forms:

Within 45 days from the start of the academic year, parents (or guardians) of preschool children, primary school students; students and trainees at vocational education and higher education institutions must submit an application form confirmed by the school to:

- The Department of Education and Training: For preschool children and primary school students eligible for support for educational costs, middle school students (application form for compensation for exemption or reduction of tuition fees according to Appendix V; application form for support for educational costs according to Appendix III).

- The Department of Education and Training: For high school students (application form for compensation for exemption or reduction of tuition fees according to Appendix V; application form for support for educational costs according to Appendix III).

- The Department of Labor, Invalids, and Social Affairs: For students and trainees at vocational education and higher education institutions (application form according to Appendix VI).

Depending on the category of students eligible for exemption or reduction of tuition fees and support for educational costs, along with the application form, a certified copy of one of the documents prescribed in Point a Clause 1 Article 5 of this Circular must be attached. Specifically, for students studying majors or trades prescribed in Points h, i Clause 2 and first bullet point, second bullet point Point a Clause 3 Article 4 of this Joint Circular, along with the application form requesting exemption or reduction of tuition fees, a confirmation letter from the school must be attached.

b) For preschool children and primary school students who are eligible for both exemption or reduction of tuition fees and support for educational costs, only one set of related documents and application forms (Appendices III and V) of this Joint Circular need to be submitted.

Students eligible for exemption or reduction of tuition fees and support for educational costs only need to submit one set of documents for the entire duration of their studies. However, for students from poor households or near-poor households, at the beginning of each semester, they must submit additional certificates of poverty or near-poverty status to serve as the basis for considering exemption or reduction of tuition fees and support for educational costs for the next semester.

d) Responsibilities for reviewing, verifying applications, and confirming:

- For pre-school and primary schools: Within 10 days from receiving the application for compensation for tuition fees and support for educational costs, the principal of the school is responsible for confirming all contents according to the form prescribed in Appendices III and V of this Joint Circular.

- For vocational education and higher education institutions: Within 10 days from receiving the application for compensation for exemption or reduction of tuition fees, the heads of vocational education and higher education institutions are responsible for confirming all contents according to the form prescribed in Appendix VI accompanying this Joint Circular.

- The heads of educational institutions are fully responsible for the contents confirmed on the application forms submitted by students.

- For subsequent compensations for exemption or reduction of tuition fees and support for educational costs, students do not need to submit new application forms for compensation for exemption or reduction of tuition fees and support for educational costs. Within 30 days from the start of the new semester, pre-school, primary, vocational education, and higher education institutions are responsible for issuing the Confirmation Letter prescribed in Appendix VII accompanying this Joint Circular to students.

đ) Students who are disciplined with suspension from studies, forced withdrawal, repeating a grade, or supplementary studies will not be entitled to compensation for exemption or reduction of tuition fees.

Article 6. Guidelines for the method of compensating tuition exemption and reduction fees and supporting educational expenses

1. Method of compensating tuition exemption and reduction fees for public educational institutions

The budget funds for compensating tuition fees for preschool, primary, vocational, and higher education public institutions shall be allocated annually by the state budget under the form of transferring the annual budget estimate. The allocation of the budget estimate for implementing the policy of compensating tuition fees for preschool, primary, vocational, and higher education public institutions shall be carried out simultaneously with the time point of allocating the annual state budget estimate. When transferring the budget estimate to educational institutions, the managing authority must clearly record the budget estimate for implementing the policy of compensating tuition fees for students who are exempted or reduced from tuition fees at preschool, primary, vocational, and higher education public institutions.

When withdrawing the budget estimate for compensating tuition exemption and reduction fees, preschool, primary, vocational, and higher education public institutions must submit to the State Treasury Office where the unit conducts transactions a consolidated proposal for compensating tuition fees (including the following contents: Name of students currently exempted or reduced from tuition fees at the school; the school's tuition fee rate; the amount of tuition fee exemption and reduction and the total funding requirement for compensation).

The source of state budget funds for compensating tuition exemption and reduction fees for preschool, primary, and regular education centers; vocational and higher education public institutions can independently utilize according to current regulations on financial autonomy of public service units.

2. Method of paying support for educational expenses for students studying at public preschool and primary educational institutions

a) The Department of Education and Training is responsible for directly paying and settling the educational expense support fund in cash to parents (or guardians) of preschool children, elementary school students, middle school students, or authorizing educational institutions to pay and settle with the Department of Education and Training;

b) The Department of Education and Training is responsible for directly paying and settling the educational expense support fund in cash to parents (or students) of high school students, students studying at regular education centers, and students studying at other educational institutions managed by the Department of Education and Training, or authorizing educational institutions to pay and settle with the Department of Education and Training;

Educational expense support funds are provided not exceeding 9 months per academic year and paid twice a year: The first payment covers 4 months in October or November; The second payment covers 5 months in March or April;

In cases where parents (or guardians) of preschool children and primary school students have not received educational expense support funds within the prescribed period, they may claim them in the next payment period.

3. Method of paying tuition exemption and reduction fees and supporting educational expenses for students studying at private educational institutions; vocational and higher education institutions under state-owned enterprises, economic organizations

a) The Department of Education and Training is responsible for directly paying and settling the tuition compensation and educational expense support fund in cash (or authorizing educational institutions to pay) to parents (or guardians) of preschool children, elementary school students, and middle school students;

b) The Department of Education and Training is responsible for directly paying and settling the tuition compensation and educational expense support fund in cash to parents of high school students or authorizing educational institutions to pay;

c) The Department of Labor, Invalids, and Social Affairs is responsible for directly paying and settling the tuition compensation fund in cash to parents of students studying at vocational and higher education institutions;

In cases where students are suspended from study due to disciplinary action or forced to withdraw, the vocational and higher education institution where the student studies must notify the Department of Labor, Invalids, and Social Affairs to stop payments. When students are re-enrolled after the disciplinary period, as confirmed by the vocational and higher education institution, the Department of Labor, Invalids, and Social Affairs will continue payments. Time spent repeating courses, supplementary study, suspension of study, and additional study will not be counted towards tuition compensation payments;

c) Tuition compensation and educational expense support funds are provided not exceeding 9 months per academic year (for preschool and primary school students), 10 months per academic year (for vocational and higher education students) and implemented twice a year: The first payment covers 4 months (for preschool and primary school students), 5 months (for vocational and higher education students) in October or November; The second payment covers 5 months in March or April;

In cases where parents (or guardians) of preschool children, primary school students, vocational and higher education students have not received tuition compensation and educational expense support funds within the prescribed period, they may claim them in the next payment period.

Article 7. Guidelines for the preparation of budget estimates, allocation, settlement, and sources of funds for subsidizing tuition fees and supporting educational expenses

1. Preparation of budget estimates, allocation, and settlement of funds for subsidizing tuition fees and supporting educational expenses

a) Preparation of estimates

Annually, based on the Prime Minister's Directive on the development plan and state budget estimate for the planning year; the Circular guiding the Ministry of Finance on the preparation of the state budget estimate for the planning year; and the anticipated number of individuals eligible for tuition fee exemptions, reductions, and educational expense support, provincial People's Committees, ministries, and central agencies shall prepare budget estimates for the funds required to subsidize tuition fees and support educational expenses, which will be included in the local government's projected state budget expenditure needs and submitted to the Ministry of Finance at the same time as the annual state budget estimate report. Specifically, as follows:

- Subsidizing tuition fees for public educational institutions:

+ Public kindergartens and primary-secondary schools shall base their estimates on the tuition fee levels set by the Provincial People's Council and the number of individuals eligible for tuition fee exemptions and reductions to compile lists and prepare budget estimates for subsidized tuition fees (accompanied by confirmation documents for eligible individuals as stipulated in Clause 1, Article 5 of this Circular). For kindergarten and lower secondary schools: submit to the Department of Education and Training for review and consolidation, then send to the financial authority at the same level for consolidation and submission to the competent authority for budget allocation; for upper secondary schools and other educational institutions under the Department of Education and Training: submit to the Department of Education and Training for review and consolidation, then send to the financial authority at the same level for consolidation and submission to the competent authority for budget allocation;

+ Public vocational education and higher education institutions shall base their estimates on the tuition fee levels corresponding to each training program (not exceeding the maximum tuition fee levels specified in Decree 86) and the number of individuals eligible for tuition fee exemptions and reductions to compile lists and prepare budget estimates, which will be sent to the supervising agency for review and consolidation, then forwarded to the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Labor, Invalids, and Social Affairs for consolidation and submission to the competent authority for budget allocation.

- Supporting educational expenses for individuals as stipulated in Article 10 of Decree 86

The Department of Education and Training or the Department of Education and Training shall base their estimates on the educational expense support levels specified in Decree 86 (100,000 VND per student per month for books, stationery, and other supplies) and the number of individuals eligible for educational expense support to compile lists including both public and private school students (accompanied by confirmation documents for eligible individuals as stipulated in Article 5 of this Joint Circular), review, consolidate, and prepare budget estimates, which will be sent to the financial authority at the same level for consolidation and submission to the competent authority for budget allocation.

- Directly providing financial support for tuition fee exemptions and reductions to students at non-public educational institutions; vocational education and higher education institutions under state-owned enterprises and economic organizations:

+ The Department of Education and Training shall base its estimates on the tuition fee levels of public kindergartens and lower secondary schools within the province as set by the Provincial People's Council and the number of individuals eligible for tuition fee exemptions and reductions currently enrolled in non-public kindergartens and lower secondary schools within the area to compile lists (accompanied by confirmation documents for eligible individuals as stipulated in Clause 2, Article 5 of this Joint Circular), review, consolidate, and prepare budget estimates, which will be sent to the financial authority at the same level for consolidation and submission to the competent authority for budget allocation;

+ The Department of Education and Training shall base its estimates on the tuition fee levels of public upper secondary schools within the province as set by the Provincial People's Council and the number of individuals eligible for tuition fee exemptions and reductions currently enrolled in non-public upper secondary schools within the area to compile lists (accompanied by confirmation documents for eligible individuals as stipulated in Clause 2, Article 5 of this Joint Circular), review, consolidate, and prepare budget estimates, which will be sent to the financial authority at the same level for consolidation and submission to the competent authority for budget allocation;

+ The Department of Labor, Invalids, and Social Affairs at the district level shall base its estimates on the maximum tuition fee levels for mass programs at vocational education and higher education institutions that have not yet self-financed regular and investment expenditures as specified in Decree 86 and the number of individuals eligible for tuition fee exemptions and reductions studying at non-public vocational education and higher education institutions and those under state-owned enterprises and economic organizations to compile lists (accompanied by confirmation documents for eligible individuals as stipulated in Clause 2, Article 5 of this Joint Circular), review, consolidate, and prepare budget estimates, which will be sent to the financial authority at the same level for consolidation and submission to the competent authority for budget allocation.

Based on the consolidated lists and actual amounts for tuition fee exemptions and reductions and educational expense support reviewed by the Department of Education and Training and the Department of Labor, Invalids, and Social Affairs, the financial authority at the same level will consolidate and submit to the District People's Committee for approval and announcement of results to the kindergarten and primary-secondary schools; simultaneously sending reports to the Department of Finance, the Department of Education and Training, and the Department of Labor, Invalids, and Social Affairs for consolidation and allocation of funds.

Based on reports from the District People's Committee and the Department of Education and Training, the Department of Finance will lead the coordination with the Department of Education and Training to aggregate the number of individuals and funding requirements, and report to the Provincial People's Committee for approval and allocation of funds, while also submitting reports to the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Labor, Invalids, and Social Affairs (Annexes X, XI, XII, and XIII).

b) Budget allocation

Based on the decision to allocate the state budget estimate by the Prime Minister:

The Provincial People's Committee will present to the Provincial People's Council for decision on allocating funds for subsidizing tuition fees and supporting educational expenses in the local education and training expenditure budget according to prescribed regulations;

Ministries, sectors, and central agencies will decide on allocating funds for subsidizing tuition fees for public vocational education and higher education institutions directly under their jurisdiction according to prescribed regulations.

c) Management and settlement of funds

- Authorities and units entrusted with the budget to implement the payment of tuition fee subsidies and study cost support shall be responsible for managing and using such funds in accordance with their intended purposes, in compliance with the provisions of the State Budget Law, and shall submit final reports on the implementation of these policies to higher-level management authorities before July 20th each year for consolidation and submission to the same-level financial authority as the basis for determining and allocating the budget for the next planning year.

- The final accounts figures for the payment of tuition fee subsidies and study cost support shall be included in the annual final accounts report on state budget expenditures of the unit and shall be implemented in accordance with the current provisions of the State Budget Law, guiding documents of the Law, and the current State Budget Manual.

2. Sources of funding

The sources of funding for implementing the payment of tuition fee subsidies and study cost support as stipulated in this Circular shall be allocated within the annual budget for educational and training expenses at local levels, ministries, sectors, and central agencies according to the following principles:

a) The central government budget will support the local government budget to implement policies on tuition fee exemptions and reductions and study cost support for students based on the principle: Supporting 100% for localities that have not yet achieved budget self-sufficiency and the province of Quảng Ngãi, supporting 50% of the costs for localities with a budget adjustment ratio from the central government below 50%, and the remaining localities must ensure their own funding.

b) Provincial People's Committees shall allocate the local government budget together with the support from the central government budget to implement policies on tuition fee exemptions and reductions and study cost support for students as prescribed.

c) The central government budget shall ensure funding for implementing tuition fee subsidies for vocational education institutions and higher education institutions under the management of ministries, sectors, and central agencies.

d) In cases where, at the end of the fiscal year, the portion of the central government budget allocated to implement the policies on tuition fee exemptions and reductions and study cost support as stipulated in Decree 86 has not been fully utilized (if applicable), it may be carried over to the next year for continued implementation and shall not be used for other purposes. In cases where there is a shortage of funding from the central government budget during the year, relevant ministries, sectors, and localities shall submit detailed reports for the Ministry of Finance to consider additional funding for implementation.

Article 8. Effective Date

1. This Joint Circular shall take effect from May 16, 2016.

2. The mechanism for collecting, managing tuition fees, and policies on tuition fee exemptions and reductions and study cost support as stipulated in this Joint Circular shall be implemented starting from December 1, 2015.

3. Circular Joint 20/2014/TTLT-BGDĐT-BTC-BLĐTBXH dated May 30, 2014, issued by the Joint Ministries of Education and Training, Finance, and Labor, Invalids, and Social Affairs guiding the implementation of certain Articles of Government Decree No. 49/2010/NĐ-CP dated May 14, 2010, regarding tuition fee exemptions and reductions, study cost support, and the mechanism for collecting and using tuition fees for educational institutions under the national education system from the 2010-2011 academic year to the 2014-2015 academic year, and Government Decree No. 74/2013/NĐ-CP dated July 15, 2013, amending and supplementing certain Articles of Government Decree No. 49/2010/NĐ-CP; Circular Joint 14/2015/TTLT-BGDĐT-BTC-BLĐTBXH dated July 16, 2015, issued by the Joint Ministries of Education and Training, Finance, and Labor, Invalids, and Social Affairs amending and supplementing certain Articles of Circular Joint 20/2014/TTLT-BGDĐT-BTC-BLĐTBXH; and Circular Joint 16/2006/TTLT/BLĐTBXH-BGDĐT-BTC dated November 20, 2006, issued by the Joint Ministries of Labor, Invalids, and Social Affairs, Education and Training, and Finance guiding preferential policies in education and training for those who have rendered meritorious service to the revolution and their children shall cease to be effective from the date this Circular takes effect.

Article 9. Implementation Organization

1. Tuition fees collected from the start of the 2015-2016 academic year until November 30, 2015, shall be implemented at the levels announced by localities and vocational and public higher education institutions but shall not exceed the framework and maximum tuition fee levels specified in Government Decree No. 49/2010/NĐ-CP regarding tuition fee exemptions and reductions, study cost support, and the mechanism for collecting and using tuition fees for educational institutions under the national education system from the 2010-2011 academic year to the 2014-2015 academic year, applied for the 2014-2015 academic year; Policies on tuition fee exemptions and reductions and study cost support from the start of the 2015-2016 academic year until November 30, 2015, shall be implemented as per Government Decree No. 49/2010/NĐ-CP, Government Decree No. 74/2013/NĐ-CP, Circular Joint 20/2014/TTLT-BGDĐT-BTC-BLĐTBXH dated May 30, 2014, issued by the Joint Ministries of Education and Training, Finance, and Labor, Invalids, and Social Affairs guiding the implementation of certain Articles of Government Decree No. 49/2010/NĐ-CP and Government Decree No. 74/2013/NĐ-CP, and Circular Joint 14/2015/TTLT-BGDĐT-BTC-BLĐTBXH dated July 16, 2015, issued by the Joint Ministries of Education and Training, Finance, and Labor, Invalids, and Social Affairs amending and supplementing certain Articles of Circular Joint 20/2014/TTLT-BGDĐT-BTC-BLĐTBXH.

2. For individuals eligible for tuition fee exemptions and reductions in civilian programs at schools under the Ministry of National Defense and the Ministry of Public Security; and studying non-teaching majors in public teacher training colleges: Implementation shall be in accordance with Clause 1 of Article 5, Article 6, and Article 7 of this Joint Circular.

3. For subjects eligible for exemption from tuition fees who are students enrolled in special recruitment programs (including vocational students residing on campus with training periods of three months or more): Localities shall pay training costs (including tuition fees, scholarships, and stipends) based on contracts with vocational education institutions and higher education institutions in accordance with Decree No. 134/2006/NĐ-CP dated November 14, 2006 of the Government on the recruitment system for admission to universities, colleges, and secondary vocational schools within the national education system, Decree No. 49/2015/NĐ-CP dated May 15, 2015 of the Government amending and supplementing certain Articles of Decree No. 134/2006/NĐ-CP, and Circular Joint No. 13/2008/TTLT-BGDĐT-BLĐTBXH-BTC-BNV-UBDT dated April 7, 2008 of the Joint Ministries of Education and Training, Labor, Invalids and Social Affairs, Finance, Home Affairs, and Ethnic Minorities guiding the implementation of certain Articles of Decree No. 134/2006/NĐ-CP.

4. For subjects eligible for exemption from tuition fees who are college and university students, graduate students, and doctoral candidates studying fields related to atomic energy: Implementation shall be carried out in accordance with Circular Joint No. 208/2014/TTLT-BTC-BGDĐT dated December 26, 2014 of the Joint Ministries of Finance and Education and Training guiding certain Articles of Decree No. 124/2013/NĐ-CP dated October 14, 2013 of the Government on preferential policies and support for individuals pursuing education in the field of atomic energy.

5. Tuition fees for vocational education shall be collected based on the number of months of actual study.

6. Subjects eligible for tuition fee exemptions and financial assistance under this Circular Joint Document, if simultaneously benefiting from multiple supportive policies of the same nature, shall only enjoy the highest preferential policy.

7. Students and learners eligible for tuition fee exemptions, if concurrently studying at multiple educational institutions or multiple departments and majors within the same institution, shall benefit from one preferential policy.

8. The preferential policy of tuition fee exemptions shall not apply to students and learners who have already benefited from such a policy at one vocational education institution or higher education institution and now continue their studies at another vocational education or higher education institution of the same level and training program.

9. The policy of tuition fee exemptions shall not apply to cases where individuals are receiving salaries and living expenses while studying, including those pursuing graduate studies and doctoral research (except for the subjects specified in Point 2 of Article 4 of this Circular Joint Document). i, l Clause 2 of Article 4 of this Circular).

10. In cases where the regulatory legal documents mentioned in this Circular Joint Document are amended, supplemented, or replaced by new documents, they shall be implemented according to the newly issued documents.

During the implementation process, if there are any difficulties, ministries, sectors, and localities shall report them to the Ministry of Education and Training for coordination with the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs to study and resolve them./.