JOINT CIRCULAR No. 20/2014/TTLT-BGDĐT-BTC-BLĐTBXH GUIDING THE IMPLEMENTATION OF CERTAIN PROVISIONS OF DECREE No. 49/2010/NĐ-CP dated May 14, 2010 OF THE GOVERNMENT ON EXEMPTION AND REDUCTION OF TUITION FEES, SUPPORT FOR EDUCATIONAL EXPENSES, AND MECHANISMS FOR COLLECTING AND USING TUITION FEES FOR EDUCATIONAL INSTITUTIONS UNDER THE NATIONAL EDUCATION SYSTEM FROM THE 2010-2011 SCHOOL YEAR TO THE 2014-2015 SCHOOL YEAR AND DECREE No. 74/2013/NĐ-CP dated July 15, 2013 OF THE GOVERNMENT AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF DECREE No. 49/2010/NĐ-CP

JOINT CIRCULAR

Hirections for implementing certain provisions of N |||ecrees No. 49/2010/NĐ-CP

dated May 14, 2010 of Che Government on exemption, reduction of tuition fees, support for educational expenses

 and mechanisms for collecting and using tuition fees for educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015 and N |||ecrees No. 74/2013/NĐ-CP

dated July 15, 2013 of the Government amending and supplementing

amending certain provisions of N |||ecrees No. 49/2010/NĐ-CP

_________________

Pursuant to Decree No. 32/2008/ND-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and TrainingJune 2024;Decree

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, War Invalids and Social AffairsiPursuant to the request of the Director General of the Department of Vocational Education;

Pursuant to DecreeNo. reeces No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees,ỗ upport for educational expenses and mechanisms for collecting and using tuition fees fori ucasional educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015 and DecreeNo.3/2013/NĐ-CP dated July 15, 2013 of the Government amending and supplementing some provisions of Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees, support for educational expenses and mechanisms for collecting and using tuition fees forNo.ucasional educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015; 54/2017/ND-CP 74/201ducation and Training, the Minister of Finance, and the Minister of Labor, Invalids, and Social Affairs issue this Circular to guide the implementation of certain provisions of Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees, support for educational expenses and mechanisms for collecting and using tuition fees for, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ucasional educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015 and Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government amending and supplementing some provisions of Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees, support for educational expenses and mechanisms for collecting and using tuition fees forpolicies ucasional educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015.No.3. Public educational institutions implementing high-quality programs may collect tuition fees commensurate with training costs. Private educational institutions may independently determine their tuition fee levels.June 2024;4. Educational institutions must publicly announce tuition fee levels for each academic year for preschool and general education, and for each academic year along with projected levels for the entire course of study for higher education and vocational education.No.ducational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015;June 2024;ducational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015.

Minister of TransportJune 2024;ducation and Training, the Minister of Finance, and the Minister of Labor, Invalids, and Social Affairs issue this Circular to guide the implementation of certain provisions of Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees, support for educational expenses and mechanisms for collecting and using tuition fees forNo. This Circular guides the functions, tasks, powers and organizational structure of District Health Centers in districts, towns, urban districts, and cities under provinces and cities directly governed by the central government (referred to collectively as District Health Centers).No. ucasional educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015 and Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government amending and supplementing some provisions of Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees, support for educational expenses and mechanisms for collecting and using tuition fees forNo.3. Public educational institutions implementing high-quality programs may collect tuition fees commensurate with training costs. Private educational institutions may independently determine their tuition fee levels.June 2024;ucasional educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015.June 2024;24 ||| This Circular guides the implementation of certain provisions of Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees, support for educational expenses and mechanisms for collecting and using tuition fees for educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015 (hereinafter referred to as Decree 49) and Decree No. 74/2013/NĐ-CP dated July 15, 2013 of the Government amending and supplementing some provisions of Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government on exemption, reduction of tuition fees, support for educational expenses and mechanisms for collecting and using tuition fees for educational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015 (hereinafter referred to as Decree 74). number 1. This Circular applies to all types of schools at various levels of education and training and other educational institutions under the national education system.ỗ 2. This Circular applies to preschool children, primary and secondary school students; students in regular programs at vocational training institutions and higher education institutions; students in boarding schools for ethnic minorities, preparatory schools, preparatory departments; regular students, part-time students studying through regular training programs at vocational training institutions and higher education institutions; learners studying at continuing education centers following the junior high school and senior high school curricula.No.3. Public educational institutions implementing high-quality programs may collect tuition fees commensurate with training costs. Private educational institutions may independently determine their tuition fee levels.June 2024;4. Educational institutions must publicly announce tuition fee levels for each academic year for preschool and general education, and for each academic year along with projected levels for the entire course of study for higher education and vocational education.No.ducational institutions under the national education system from the academic year 2010-2011 to the academic year 2014-2015;June 2024;SUBJECTS WHO ARE NOT REQUIRED TO PAY TUITION FEES, ARE ELIGIBLE FOR EXEMPTION OR REDUCTION OF TUITION FEES

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

AND RECEIVING SUPPORT FOR EDUCATIONAL EXPENSES

Article 2. Applicability

Article 3. Subjects not required to pay tuition fees

1. Primary school students in public schools.

Chapter II

2. Students and trainees in regular teacher training programs at vocational training institutions and public higher education institutions, according to state training quotas, whose tuition fees are subsidized by the State budget.

3. Individuals participating in short-term teacher training courses to meet the prescribed training standards as stipulated by the Ministry of Education and Training.

Article 3. Subjects not required to pay tuition fees

1. Elementary school students at public schools.

2. Students majoring in education in regular programs currently studying at public vocational training institutions and universities, according to state training quotas, whose tuition fees are subsidized by the State budget.

3. Individuals enrolled in vocational teacher training courses to meet the prescribed training standards as set forth by the Ministry of Education and Training.

Article 4. Subjects exempted from tuition fees

1. Persons who have rendered meritorious service to the revolution and their relatives according to Ordinance on Preferential Treatment for Persons who have Rendered Meritorious Service to the Revolution No. 26/2005/PL-UBTVQH11 dated June 29, 2005, and Ordinance No. 04/2012/UBTVQH13 dated July 16, 2012 amending and supplementing certain articles of the Ordinance on Preferential Treatment for Persons who have Rendered Meritorious Service to the Revolution. Specifically:

a) National Hero of Armed Forces; War Invalids; persons enjoying benefits equivalent to war invalids; Veterans;

b) Children of persons who were engaged in revolutionary activities before January 1, 1945; children of persons who were engaged in revolutionary activities from January 1, 1945 to August 1945; children of National Heroes of Armed Forces; children of National Labor Heroes during the resistance period; children of martyrs; children of war invalids and persons enjoying benefits equivalent to war invalids; children of veterans; children of persons who were engaged in resistance warfare and were exposed to toxic chemicals.

2. Orphans and children with disabilities who are economically disadvantaged. Specifically:

a) Orphans and students who have lost both parents and have no place to rely on;

b) Preschool children and students with disabilities belonging to households classified as near-poor according to the Prime Minister's regulations. The criteria for near-poor households are implemented according to the Prime Minister's regulations approved for each period (currently being implemented according to Decision No. 09/2011/QD-TTg dated January 30, 2011 of the Prime Minister regarding the standards for poor and near-poor households applicable for the period 2011-2015).

3. Abandoned children; children who have lost one parent but the remaining parent is missing according to Article 78 of the Civil Code or lacks the capacity to raise them according to the law; children whose parents or one parent are serving a prison sentence at a detention center and have no guardian;

Minors aged between 16 and under 18 years old who are attending school and have circumstances similar to those mentioned above.

4. Preschool children and primary and secondary school students whose parents belong to households classified as poor according to the Prime Minister's regulations. The criteria for poor households are implemented according to the Prime Minister's regulations approved for each period.

5. Preschool children and primary and secondary school students who are children of non-commissioned officers, soldiers, and combatants serving on a fixed-term basis in the People's Armed Forces, as stipulated in Clause 2, Article 3 of Decree No. 87/2013/NĐ-CP dated July 30, 2013 of the Government on the system of policies for families and relatives of non-commissioned officers and soldiers serving on a fixed-term basis in the People's Public Security Force and Clause 1, Article 4 of Circular Joint 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 policies for families of non-commissioned officers and soldiers on active duty.

6. Students in the special recruitment system (including students recruited for residential vocational training programs lasting three months or more).

7. Students at boarding general secondary schools, preparatory universities, and university preparatory departments.

8. Students studying at vocational education institutions and higher education institutions who are members of ethnic minority groups belonging to poor and near-poor households. The criteria for poor and near-poor households are implemented according to the Prime Minister's regulations approved for each period.

9. Undergraduate students majoring in Marxism-Leninism and Ho Chi Minh Thought.

10. Students studying in one of the following majors: Labor, Leper, Mental Health, Forensic Medicine, Pathology at public health training institutions, according to the national training quota.

11. Students from ethnic minority groups with very small populations living in areas with difficult socio-economic conditions; students from ethnic minority groups with very small populations living in areas with extremely difficult socio-economic conditions.

a) Ethnic minority groups with very small populations 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.

b) Areas with difficult and extremely difficult socio-economic conditions as defined in the following documents:

- Decision No. 164/2006/QD-TTg dated July 11, 2006 of the Prime Minister approving the list of particularly difficult communes, border communes, and safe area communes included in the investment program for economic and social development of particularly difficult communes in the ethnic minority and mountainous regions for the period 2006-2010 (Program 135 Phase II);

- Decision No. 69/2008/QD-TTg dated May 28, 2008 of the Prime Minister approving the supplementary list of particularly difficult communes, border communes, and safe area communes included in Program 135 Phase II and the list of communes removed from the investment program of Program 135 Phase II;

- Decision No. 01/2008/QĐ-UBDT dated January 11, 2008 of the Minister, Chairman of the Committee for Ethnic Minorities approving the list of particularly difficult hamlets in Commune Zone II included in the investment program of Program 135 Phase II;

- Decision No. 1105/QĐ-TTg dated July 28, 2009 of the Prime Minister approving the supplementary list of particularly difficult communes, border communes, and safe area communes included in Program 135 Phase II and the list of communes that have completed the objectives and been removed from the investment program of Program 135 Phase II;

- Decision No. 325/QĐ-UBDT dated October 19, 2009 of the Minister, Chairman of the Committee for Ethnic Minorities approving the list of particularly difficult hamlets in Commune Zone II included in the investment program of Program 135 Phase II;

- Decision No. 30/2007/QĐ-TTg dated March 5, 2007 of the Prime Minister promulgating the list of administrative units in difficult areas and other supplementary decisions of the Prime Minister;

- Decision No. 539/QĐ-TTg dated April 1, 2013 of the Prime Minister approving the list of particularly difficult communes in coastal and island areas for the period 2013-2015;

- Decision No. 2405/QĐ-TTg dated December 10, 2013 of the Prime Minister approving the list of particularly difficult communes, border communes, and safe area communes included in the investment program of Program 135 for 2014 and 2015;

- Decision No. 582/QĐ-UBDT dated December 18, 2013 of the Minister, Chairman of the Committee for Ethnic Minorities approving the list of particularly difficult hamlets in ethnic minority and mountainous areas included in the investment program of Program 135.

The communes belonging to poor districts according to Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program for Rapid and Sustainable Poverty Reduction for 62 Poor Districts and Decision No. 1791/QĐ-TTg dated October 1, 2013 of the Prime Minister supplementing the district Nam Pun, Dien Bien province and Nam Nhun district, Lai Chau province into the list of poor districts entitled to benefit from mechanisms and policies under Resolution No. 30a/2008/NQ-CP dated December 27, 2008 of the Government on the Program for Rapid and Sustainable Poverty Reduction for 62 Poor Districts.

Other decisions of competent state agencies amending, supplementing or newly defining the list of particularly difficult communes and hamlets (if any).

When the competent authority issues a decision approving the list of communes and hamlets that have achieved the program's objectives, the subjects within the scope of those communes and hamlets shall not be entitled to enjoy the benefits from the date the decision takes effect.

Article 5. Subjects eligible for reduced tuition fees

1. The subjects eligible for a 70% reduction in tuition fees include: students of royal court music, cheo opera, tuong drama, cải lương (reformed theater), dance, circus; certain heavy, hazardous, and dangerous vocational training professions as defined by the Ministry of Labor, Invalids, and Social Affairs.

The list of heavy, hazardous, and dangerous vocational training professions is prescribed by the Ministry of Labor, Invalids, and Social Affairs.

2. The subjects eligible for a 50% reduction in tuition fees include:

a) 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 suffered by their father or mother;

b) Children attending kindergarten and primary and secondary school students whose parents belong to near-poor households as defined by the Prime Minister. The criteria for near-poor households are implemented according to the regulations approved by the Prime Minister for each period.

c) Primary school graduates who enroll in vocational college or intermediate technical college within three years from the date of graduation.

Article 6. Subjects eligible for educational cost support

1. Orphan children attending kindergarten and primary and secondary school without any support and disabled children belonging to near-poor households as defined by the Prime Minister. The criteria for near-poor households are implemented according to the regulations approved by the Prime Minister for each period.

2. Children attending kindergarten and primary and secondary school whose parents belong to poor households as defined by the Prime Minister. The criteria for poor households are implemented according to the regulations approved by the Prime Minister for each period.

Chapter III

PROCEDURES, REQUIREMENTS, AND DOCUMENTS FOR TUITION WAIVERS AND REDUCTIONS AND EDUCATIONAL COST SUPPORT

EDUCATIONAL COST SUPPORT

Article 7. For students at preschool, general education, vocational education, and public higher education institutions

1. Procedures, Formalities, and Application Documents

Within thirty days from the start of the academic year, parents (or guardians) of children attending kindergarten and primary and secondary school; students and learners at vocational and higher education institutions shall submit applications for tuition waivers, reductions, and educational cost support to the educational institution as follows:

- For subjects eligible for tuition waivers and reductions at preschool and general education: Application form according to Appendix I.

- For subjects eligible for educational cost support at preschool and general education: Application form according to Appendix II.

- For subjects eligible for tuition waivers and reductions at vocational and higher education institutions: Application form according to Appendix III.

a) Depending on the type of subject eligible for tuition waivers, reductions, and educational cost support, attach to the application one of the following certified copies of documents:

- Certificate confirming eligibility as stipulated in Clause 1, Article 4 of this Circular issued by the management agency of persons with meritorious service or the People's Committee of the commune;

- Decision on social assistance granted by the Chairman of the People's Committee of the district for subjects as stipulated in Clause 2, Article 4 of this Circular, which are kindergarten children and primary school students orphaned and without support; Certificate of the People's Committee of the commune for orphaned students and learners; Conclusion of the Social Assistance Review Board of the commune (Form No. 01 - issued together with Circular No. 26/2012/TT-BLĐTBXH dated November 12, 2012 of the Ministry of Labor, Invalids, and Social Affairs) for subjects as stipulated in Clause 2, Article 4 of this Circular, which are kindergarten children and students and learners with disabilities and certificates of near-poor households issued by the People's Committee of the commune for economically disadvantaged subjects;

- Certificate of the People's Committee of the commune for subjects as stipulated in Clause 3, Article 4 of this Circular;

- Certificate of poverty issued by the People's Committee of the commune for subjects as stipulated in Clause 4, Article 4 of this Circular;

- Certificate of exemption from tuition fees according to Decree No. 87/2013/NĐ-CP dated July 30, 2013 of the Government on the regime and policies for relatives of non-commissioned officers and soldiers serving on a fixed-term basis in the People's Public Security Force; Certificate of subjects entitled to tuition fee exemption according to Form No. 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 on the regime and policies for families of non-commissioned officers and soldiers on active duty for subjects as stipulated in Clause 5, Article 4 of this Circular;

- Birth certificate and certificate of poverty or near-poverty issued by the People's Committee of the commune for subjects as stipulated in Clause 8, Article 4 of this Circular;

- Birth certificate and household registration book for subjects as stipulated in Clause 11, Article 4 of this Circular;

- Monthly social assistance certificate issued by the social insurance organization due to work-related accidents for subjects as stipulated in point a, Clause 2, Article 5 of this Circular;

- Certificate of completion of junior high school for subjects as stipulated in point c, Clause 2, Article 5 of this Circular;

- Vocational and higher education institutions shall base their decision on the major studied by the student to grant tuition waivers to: Students studying majors in Marxism-Leninism and Ho Chi Minh Thought; students and learners studying majors in Labor, Rehabilitation, Mental Health, Forensic Medicine, Pathological Anatomy; students studying certain heavy, hazardous, and dangerous vocational training professions.

b) For kindergarten children and primary and secondary school students eligible for both tuition waivers and educational cost support, only one set of relevant documents and application forms (Appendices I and II of this Joint Circular) need to be submitted.

c) Students who are eligible for tuition fee exemptions, reductions, and educational cost support only need to submit one set of initial application documents for the entire duration of their studies. However, students from households classified as poor or near-poor must annually submit supplementary proof of their household's poverty status to serve as the basis for considering tuition fee exemptions, reductions, and educational cost support for the subsequent academic period.

2. Responsibilities for Reviewing and Verifying Application Documents

a) For kindergarten and lower secondary schools: The school principal is responsible for reviewing applications and compiling lists of students eligible for tuition fee exemptions, reductions, and educational cost support, which are then sent to the Department of Education and Training for verification and consolidation before being reported to the financial authority at the same level for annual budget allocation.

b) For upper secondary schools and educational institutions under the Department of Education and Training: The school principal is responsible for reviewing applications and compiling lists of students eligible for tuition fee exemptions, reductions, and educational cost support, which are then sent to the Department of Education and Training for verification and consolidation before being reported to the financial authority at the same level for annual budget allocation.

c) For vocational education and higher education institutions: The rectors of universities and directors of vocational and higher education institutions are responsible for reviewing applications and deciding on tuition fee exemptions and reductions for students and trainees; they also compile lists of students and trainees eligible for such exemptions and reductions according to the model forms specified in Appendices VII and XI, and report these to the immediate superior management body. The superior management body will verify and prepare the budget estimate according to the model forms specified in Appendices VIII and XI, which will be submitted to the Ministry of Finance for consolidation and presentation to the competent authority for inclusion in the annual state budget.

The time during which students are suspended from study due to disciplinary action, required to repeat a year, or supplement their studies shall not be counted towards the budget estimate for compensating tuition fee exemptions and reductions.

Article 8. 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

1. Procedures, formalities, and application documents:

Within thirty days from the start of the academic year, parents (or guardians) of preschool children, primary and secondary school students; and students and trainees at vocational 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 (model application form for tuition fee compensation according to Appendix IV; model application form for educational cost support according to Appendix II).

- The Department of Education and Training: For secondary school students (model application form for tuition fee compensation according to Appendix IV; model application form for educational cost support according to Appendix II).

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

a) Depending on the specific category eligible for tuition fee exemptions, reductions, and educational cost support, applicants must attach a certified copy of one of the documents stipulated in point a Clause 1 Article 7 of this Circular. Specifically, for students studying traditional court music, Cheo opera, Tuong opera, Cantonese opera, dance, circus arts; and certain physically demanding, hazardous, or dangerous trades (for vocational training), applicants must attach a confirmation letter from the school with their application for tuition fee exemption or reduction.

b) Preschool children and primary and secondary school students who are eligible for both tuition fee exemptions and educational cost support need only submit one set of relevant documents along with the application forms (Appendices II and IV) of this Joint Circular.

c) Students who are eligible for tuition fee exemptions, reductions, and educational cost support only need to submit one set of initial application documents for the entire duration of their studies. However, students from households classified as poor or near-poor must annually submit supplementary proof of their household's poverty status to serve as the basis for considering tuition fee exemptions, reductions, and educational cost support for the subsequent academic period.

2. Responsibilities for reviewing, verifying applications, and confirming:

a) For pre-school and primary-secondary schools: Within ten days from receiving the application for tuition fee compensation and educational cost support, the school principal is responsible for confirming all contents according to the model forms specified in Appendices II and IV of this Joint Circular.

b) For vocational and higher education institutions: Within ten days from receiving the application for tuition fee compensation, the school principal is responsible for confirming all contents according to the model form specified in Appendix V attached to this Joint Circular.

The heads of educational institutions bear full responsibility for the contents confirmed on the student's application form.

d) For subsequent compensations of tuition fee exemptions and reductions and educational cost support, students do not need to submit new applications. Within thirty days from the start of the new semester, pre-school, primary-secondary, vocational, and higher education institutions are responsible for issuing the student a Confirmation Certificate according to Appendix VI attached to this Joint Circular.

Chapter IV

METHODS OF COMPENSATING TUITION FEE EXEMPTIONS AND REDUCTIONS AND EDUCATIONAL COST SUPPORT

Article 9. Method for Compensating Tuition Exemptions and Reductions for Public Educational Institutions

The budget for compensating tuition fees for public preschool, primary and secondary, vocational, and higher education institutions shall be allocated annually by the state budget through the form of a budget estimate. The allocation of the budget estimate for implementing the policy of compensating tuition fee exemptions and reductions for these institutions shall be carried out simultaneously with the annual state budget allocation period. When allocating the budget estimate to educational institutions, the managing authority must clearly record the budget estimate for implementing the policy of compensating tuition fee exemptions and reductions for students who are eligible for such exemptions and reductions currently studying at public preschool, primary and secondary, vocational, and higher education institutions.

When withdrawing the budget estimate for compensating tuition fee exemptions and reductions, public preschool, primary and secondary, vocational, and higher education institutions must submit to the State Treasury Office where the unit conducts transactions a consolidated request for compensation of tuition fee exemptions and reductions (including the following contents: Name of students eligible for tuition fee exemptions and reductions currently studying at the school; the school's tuition fee rate; the amount of exempted and reduced tuition fees and the total financial needs for compensation).

The source of funds from the state budget for compensating tuition fee exemptions and reductions for public preschool, primary and secondary, vocational, and higher education institutions shall be recorded in the tuition revenue account of these institutions and can be autonomously used according to the current regulations on the financial autonomy system of public service units.

Article 10. Method for Paying Study Support Costs for Students Studying at Public Preschool and Primary and Secondary Education Institutions

1. The Department of Education and Training is responsible for directly paying and settling the study support costs in cash to parents (or guardians) of preschool children and lower secondary school students or authorizing educational institutions to make the payments.

2. The Department of Education and Training is responsible for directly paying and settling the study support costs in cash to parents of upper secondary school students and students studying at other educational institutions managed by the Department of Education and Training or authorizing educational institutions to make the payments.

3. Study support costs are provided fully within 9 months of the 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.

4. In cases where parents (or guardians) of preschool children and primary and secondary school students have not received study support costs according to the specified time limit, they may claim the funds in the next payment period.

Article 11. Method for Paying Tuition Fee Exemptions and Reductions and Study Support Costs for Students Studying at Non-Public Educational Institutions; Vocational and Higher Education Institutions under State-Owned Enterprises

1. The Department of Education and Training is responsible for directly paying and settling the compensation for tuition fees and study support costs in cash to parents (or guardians) of preschool children and lower secondary school students.

2. The Department of Education and Training is responsible for directly paying and settling the compensation for tuition fees and study support costs in cash to parents of upper secondary school students.

3. The Department of Labor, Invalids, and Social Affairs is responsible for directly paying and settling the compensation for tuition fees in cash to parents of students and university students studying at vocational and higher education institutions.

In cases where students are disciplined with suspension of studies or forced to withdraw, the vocational and higher education institution where the student is studying must notify the Department of Labor, Invalids, and Social Affairs to stop the payment. When a student is re-enrolled after the disciplinary period, confirmed by the vocational and higher education institution, the Department of Labor, Invalids, and Social Affairs will continue the payment. Time spent repeating courses, supplementary studies, suspended studies, and additional studies will not be counted towards the payment of tuition fee exemptions and reductions compensation.

4. Compensation for tuition fee exemptions and reductions and study support costs are provided fully within 9 months of the academic year (for preschool and primary and secondary school students), 10 months of the academic year (for vocational and higher education students) and implemented twice a year: The first payment covers 4 months (for preschool and primary and secondary school students), 5 months (for vocational and higher education students) in October or November; the second payment covers 5 months in March or April.

5. In cases where parents (or guardians) of preschool children, primary and secondary school students, vocational and higher education students have not received compensation for tuition fee exemptions and reductions and study support costs according to the specified time limit, they may claim the funds in the next payment period.

Chapter V

ESTABLISHMENT OF BUDGET ESTIMATES, ALLOCATION, SETTLEMENT, AND SOURCES OF FUNDS

PAYMENT FOR COMPENSATING TUITION FEES, STUDY SUPPORT COSTS

Article 12. Establishing Budget Estimates, Allocation, and Finalizing Accounts for Funding Tuition Subsidies and Study Support Costs

1. Preparing budgets

Annually, based on the Prime Minister's Directive on developing plans for economic and social development and the state budget estimate for the planning year; the Circular guiding the Ministry of Finance on building the state budget estimate for the planning year; and based on the number of eligible subjects for tuition exemptions, reductions, and study support costs, the People's Committee at provincial level, ministries, and central agencies shall establish budget estimates for funding tuition subsidies and study support costs to be included in the local government's state budget estimate needs, and send them to the Ministry of Finance simultaneously with the report on the state budget estimate for the planning year. Specifically as follows:

1.1. Tuition subsidies for public educational institutions:

a) Public pre-school and general education institutions shall base their estimates on the tuition fees set by the Provincial People's Council and the number of eligible subjects for tuition exemptions and reductions to compile lists and build budget estimates for subsidizing tuition fees that have been exempted or reduced (accompanied by confirmation documents for eligible subjects as stipulated in Article 7 of this Circular) as follows:

- For pre-schools and junior high schools: Send to the Department of Education and Training for review and consolidation, then submit to the financial authority at the same level for consolidation and submission to the competent authority for allocation of budget estimates to implement.

- For high schools and other educational institutions under the Department of Education and Training: Send to the Department of Education and Training for review and consolidation, then submit to the financial authority at the same level for consolidation and submission to the competent authority for allocation of budget estimates to implement.

b) Public vocational and higher education institutions shall base their estimates on the corresponding tuition fees for each training program (not exceeding the maximum tuition fee as prescribed in Decree 49) and the number of eligible subjects for tuition exemptions and reductions to compile lists and build budget estimates, which will be submitted to the supervising agency for review and consolidation, then sent to the Ministry of Finance and the Ministry of Education and Training for consolidation and submission to the competent authority for allocation of budget estimates to implement.

1.2. Study support cost assistance for subjects as prescribed in Article 6 of Decree 49 and Decree 74.

The Department of Education and Training or the Department of Education and Training shall base their estimates on the study support cost assistance levels as prescribed in Decree 49 (70,000 VND per student per month for purchasing books, stationery, and other supplies...) and the number of eligible subjects for study support cost assistance to compile lists including both public and private sector students (accompanied by confirmation documents for eligible subjects as stipulated in Articles 7 and 8 of this Circular), review, consolidate, and build budget estimates, which will be submitted to the financial authority at the same level for consolidation and submission to the competent authority for allocation of budget estimates to implement.

1.3. Directly providing financial support for tuition exemptions and reductions to learners at non-public educational institutions; vocational and higher education institutions under state-owned enterprises.

a) The Department of Education and Training shall base its estimates on the tuition fees of public pre-schools and junior high schools within the province as set by the Provincial People's Council and the number of eligible subjects for tuition exemptions and reductions currently studying at non-public pre-schools and junior high schools in the area to compile lists (accompanied by confirmation documents for eligible subjects as stipulated in Article 8 of this Circular), review, consolidate, and build budget estimates, which will be submitted to the financial authority at the same level for consolidation and submission to the competent authority for allocation of budget estimates to implement.

b) The Department of Education and Training shall base its estimates on the tuition fees of public high schools within the province as set by the Provincial People's Council and the number of eligible subjects for tuition exemptions and reductions currently studying at non-public high schools in the area to compile lists (accompanied by confirmation documents for eligible subjects as stipulated in Article 8 of this Circular), review, consolidate, and build budget estimates, which will be submitted to the financial authority at the same level for consolidation and submission to the competent authority for allocation of budget estimates to implement.

c) The Department of Labor, Invalids, and Social Affairs at the district level shall base its estimates on the maximum tuition fees corresponding to each training program as prescribed in Decree 49 and the number of eligible subjects for tuition exemptions and reductions studying at non-public vocational and higher education institutions and those under state-owned enterprises to compile lists (accompanied by confirmation documents for eligible subjects as stipulated in Article 8 of this Circular), review, consolidate, and build budget estimates, which will be submitted to the financial authority at the same level for consolidation and submission to the competent authority for allocation of budget estimates to implement.

1.4. Based on the consolidated list, actual implementation costs for tuition exemptions and reductions and study support costs reviewed by the Department of Education and Training and the Department of Labor, Invalids, and Social Affairs, the financial authority at the same level shall consolidate and submit to the People's Committee at the district level for approval and announcement of results to pre-school and general education institutions; simultaneously sending to the Department of Finance and the Department of Education and Training for consolidation and allocation of funds.

Based on reports from the People's Committee at the district level and the Department of Education and Training, the Department of Finance shall take the lead in coordinating with the Department of Education and Training to consolidate the number of eligible subjects and funding needs to report to the People's Committee at the provincial level for approval and allocation of funds, while also submitting the report to the Ministry of Finance and the Ministry of Education and Training (Annexes IX, X, XI, and XII).

2. Allocation of budget projections:

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

a) The People's Committee at the provincial level shall present to the People's Council at the same level for decision on allocating funds for implementing tuition subsidies and study support costs in the local education and training expenditure budget according to prescribed regulations.

b) Ministries, sectors, and central agencies shall decide on allocating funds for tuition subsidies to public vocational and higher education institutions under their direct supervision according to prescribed regulations.

3. Managing and settling accounts for funds

a) The agencies and units allocated the budget to pay for tuition subsidies and study cost support shall be responsible for managing and using the funds for their intended purposes in accordance with the provisions of the State Budget Law and shall submit final reports on the implementation of these policies to the higher-level management agency for consolidation and send them to the same-level financial agency before July 20th each year as the basis for determining and allocating the budget for the planning year.

b) The final report figures for the payment of tuition subsidies and study cost support shall be included in the annual state budget expenditure report of the unit and shall be carried out in accordance with the current provisions of the State Budget Law, guiding documents for the Law, and the current State Budget Manual.

Article 13. Sources of Funding

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

1. The central budget will support the local budget to implement policies on tuition exemption and reduction 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 central budget redistribution rate below 50%, and the remaining localities must ensure their own funding.

2. The People's Committees of provinces and centrally-administered cities shall allocate the local budget together with the central budget support to implement policies on tuition exemption and reduction and study cost support for students as prescribed.

3. The central budget shall ensure the funding for implementing tuition subsidies for vocational education institutions and higher education institutions managed by ministries, sectors, and central agencies.

4. In the event that at the end of the fiscal year, the portion of the central budget support for implementing policies on tuition exemption and reduction and study cost support as stipulated in Decree 49 and Decree 74 is not fully utilized (if applicable), it shall be transferred to the next year for continued implementation and may not be used for other purposes. In cases where there is a shortage of funds from the central budget support during the year, relevant ministries, sectors, and localities shall provide detailed reports for the Ministry of Finance to consider additional funding for implementation.

For the budget implementation of Decree 49 and Decree 74 for the academic year 2013-2014, ministries, sectors, and localities shall consolidate (according to the form specified in this Circular) and submit to the Ministry of Finance before August 31, 2014, for consolidation and submission to the competent authority for consideration and additional funding.

Chapter VI

REGULATIONS ON TUITION FEES AND PUBLIC DISCLOSURE OF TUITION FEES

Article 14. Guidelines for Clause 3 of Article 11 and Clauses 1, 2, and 3 of Article 12 of Decree 49

Based on the tuition fee framework set forth in Clause 1 of Article 11 and the maximum tuition fee levels in Clauses 1, 2, and 3 of Article 12 of Decree 49, the People's Committee of the province shall present to the provincial People's Council to establish specific annual tuition fees (for schools under local management) suitable for each region and area; consistent with the level of education and training (preschool education, general education, vocational education, higher education, and postgraduate education); appropriate to the groups of majors and forms of training (regular education and continuing education).

Article 15. Publicizing Tuition Fees

Educational institutions shall publicize tuition fee levels in accordance with Circular No. 09/2009/TT-BGDĐT dated May 7, 2009, issued by the Ministry of Education and Training on the implementation of transparency regulations for educational institutions within the national education system.

Chapter VII

IMPLEMENTING PROVISIONS

Article 16. Effective Date

1. This joint circular takes effect from July 15, 2014.

2. The implementation date for policies on tuition fee exemptions and reductions, as well as support for educational expenses stipulated in this joint circular, is calculated from September 1, 2013.

3. This joint circular replaces Joint Circular No. 29/2010/TTLT-BGDĐT-BTC-BLĐTBXH dated November 15, 2010, issued by the Joint Ministries of Education and Training, Finance, and Labor, Invalids and Social Affairs to guide the implementation of certain provisions of Decree No. 49.

4. This joint circular abolishes the provision regarding tuition fee support for students studying at private and non-state educational institutions as stipulated in point a, Clause 2, Part II of Joint Circular No. 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 treatment in education and training for those who have rendered meritorious service to the revolution and their children.

Article 17. Implementation Organization

1. For subjects eligible for tuition fee exemptions and reductions for civilian programs in schools under the Ministry of National Defense and the Ministry of Public Security; and for other majors (excluding teaching majors) in public teacher training colleges: Implementation shall be in accordance with Articles 7, 9, and point b, Clause 1, Article 12 of this joint circular.

2. For subjects eligible for tuition fee exemptions as candidates (including vocational students residing in school for three months or more): Localities shall pay educational costs (including tuition fees, scholarships, and allowances) based on contracts with vocational and higher education institutions in accordance with Decree No. 134/2006/NĐ-CP dated November 14, 2006, issued by the Government on the candidate selection system for higher education, college, and secondary vocational institutions within the national education system, and Joint Circular No. 13/2008/TTLT-BGDĐT-BLĐTBXH-BTC-BNV-UBDT dated April 7, 2008, issued by the Joint Ministries of Education and Training, Labor, Invalids and Social Affairs, Finance, Home Affairs, and Ethnic Minorities guiding the implementation of certain provisions of Decree No. 134/2006/NĐ-CP.

3. Subjects eligible for tuition fee exemptions and reductions and support for educational expenses as stipulated in this joint circular who simultaneously benefit from multiple support policies shall only enjoy the highest preferential treatment.

4. Students who study at multiple educational institutions or multiple departments/majors within the same institution and are eligible for tuition fee exemptions and reductions shall enjoy one preferential treatment.

5. Preferential treatment regarding tuition fee exemptions and reductions shall not apply to students who already benefit from such policies at vocational education or higher education institutions.

6. Tuition fee exemptions shall not apply to cases where individuals receive salaries and living expenses while studying, or postgraduate studies (except for the subjects specified in Clause 10, Article 4 of this joint circular).

7. In cases where regulatory legal documents are amended, supplemented, or replaced by new documents in this joint circular, they shall be implemented according to the new documents.

8. County-level labor, invalids, and social affairs offices continue to pay tuition fee exemptions and support for educational expenses for the 2012-2013 academic year for learners at preschool, general, vocational, and higher education institutions who have submitted complete application forms before August 31, 2013 but have not yet received support as stipulated in Joint Circular No. 29/2010/TTLT-BGDĐT-BTC-BLĐTBXH dated November 15, 2010, issued by the Joint Ministries of Education and Training, Finance, and Labor, Invalids and Social Affairs to guide the implementation of certain provisions of Decree No. 49.

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./.