JOINT CIRCULAR No. 21/2010/TTLT/BTC-BGDĐT ON THE REGIME OF COLLECTION AND USE OF FEES FOR ENTRANCE EXAMINATION AND SELECTION (ENROLLMENT FEES) FOR UNIVERSITY, COLLEGE, AND VOCATIONAL COLLEGE PROGRAMS

THIS CIRCULAR SPECIFIES IN DETAIL THE LEVEL OF COLLECTION AND USE OF FEES FOR ENTRANCE EXAMINATION AND SELECTION (ENROLLMENT FEES) INTO EDUCATION AND TRAINING INSTITUTIONS UNDER THE NATIONAL EDUCATION SYSTEM. THE LEVEL OF COLLECTION IS PUBLICIZED OPENLY AT THE PLACE WHERE THE FEES ARE COLLECTED AND IMPLEMENTED IN ACCORDANCE WITH THE APPLICABLE REGULATIONS. THE FUNDS COLLECTED MUST BE MANAGED AND USED IN ACCORDANCE WITH THE CURRENT FINANCIAL REGIME.

文号21/2010/TTLT/BTC-BGDĐT
文件类型Joint Circular
发布机关Ministry of Finance
签署人Phạm Vũ Luận Cơ Quan Ban Hành Bộ Giáo Dục Và Đào Tạo Chức Danh -- Người Ký Đỗ Hoàng Anh Tuấn
更新17/06/2026
行业Finance
领域Tax AdministrationFees and Charges
发布日期11/02/2010
生效日期28/03/2010
失效日期
状态In effect
✦ 智能摘要

THIS CIRCULAR SPECIFIES IN DETAIL THE LEVEL OF COLLECTION AND USE OF FEES FOR ENTRANCE EXAMINATION AND SELECTION (ENROLLMENT FEES) INTO EDUCATION AND TRAINING INSTITUTIONS UNDER THE NATIONAL EDUCATION SYSTEM. THE LEVEL OF COLLECTION IS PUBLICIZED OPENLY AT THE PLACE WHERE THE FEES ARE COLLECTED AND IMPLEMENTED IN ACCORDANCE WITH THE APPLICABLE REGULATIONS. THE FUNDS COLLECTED MUST BE MANAGED AND USED IN ACCORDANCE WITH THE CURRENT FINANCIAL REGIME.

适用范围

EDUCATION AND TRAINING INSTITUTIONS UNDER THE NATIONAL EDUCATION SYSTEM

要点

  • THE LEVEL OF COLLECTION OF ENTRANCE EXAMINATION AND SELECTION FEES IS SPECIFIED IN DETAIL IN THIS CIRCULAR.
  • THE FUNDS COLLECTED MUST BE MANAGED AND USED IN ACCORDANCE WITH THE CURRENT FINANCIAL REGIME.
  • THIS CIRCULAR SHALL TAKE EFFECT 45 DAYS FROM THE DATE OF SIGNATURE AND ABOLISH PRIOR JOINT CIRCULARS ON THE SAME SUBJECT.
  • ORGANIZATIONS, UNITS, AND INDIVIDUALS ENCOUNTERING DIFFICULTIES DURING IMPLEMENTATION SHALL REPORT TO THE MINISTRY OF FINANCE AND THE MINISTRY OF EDUCATION AND TRAINING FOR STUDY AND RESOLUTION.
  • THIS CIRCULAR WAS ISSUED BY THE DEPUTY MINISTER OF EDUCATION AND TRAINING PHAM VU LUAN AND THE DEPUTY MINISTER OF FINANCE DO HOANG ANH TUAN.

🌐 本文件的社会影响

  • ENSURE TRANSPARENCY IN THE COLLECTION OF ENTRANCE EXAMINATION AND SELECTION FEES.
  • ASSIST EDUCATION AND TRAINING INSTITUTIONS IN DEVELOPING CLEAR FINANCIAL PLANS FOR ADMISSION ACTIVITIES.

❓ 常见问题

WHICH CIRCULAR DOES THIS CIRCULAR REPLACE?

THIS CIRCULAR REPLACES JOINT CIRCULAR No. 28/2003/TTLT/BTC-BGD&ĐT dated April 4, 2003, JOINT CIRCULAR No. 71/2004/TTLT/BTC-BGD&ĐT dated July 14, 2004, AND JOINT CIRCULAR No. 69/2005/TTLT/BTC-BGD&ĐT dated August 29, 2005.

WHEN DOES THIS CIRCULAR TAKE EFFECT?

THIS CIRCULAR SHALL TAKE EFFECT 45 DAYS FROM THE DATE OF SIGNATURE.

HOW DO EDUCATION AND TRAINING INSTITUTIONS USE THE FUNDS COLLECTED FROM ENTRANCE EXAMINATION AND SELECTION FEES?

EDUCATION AND TRAINING INSTITUTIONS USE THE FUNDS FROM ENROLLMENT FEES TO COVER THE COSTS OF ADMISSION ACTIVITIES AS SPECIFIED IN THIS CIRCULAR.

WHAT SOLUTIONS ARE THERE IF THE COLLECTION IS INSUFFICIENT TO COVER EXPENSES?

IN CASE THE COLLECTION IS INSUFFICIENT TO COVER EXPENSES, EDUCATION AND TRAINING INSTITUTIONS MAY USE FUNDS FROM THEIR CURRENT BUDGET TO COVER ADMISSION COSTS; FOR INSTITUTIONS TASKED WITH ADMISSION FOR OVERSEAS TRAINING FUNDED BY THE STATE BUDGET, THE SHORTFALL WILL BE REIMBURSED BY THE STATE BUDGET.

HOW ARE SURPLUS ENTRANCE EXAMINATION AND SELECTION FEES USED?

ANY SURPLUS FROM ENTRANCE EXAMINATION AND SELECTION FEES (IF ANY) WILL BE ADDED TO THE OPERATING BUDGET OF THE UNIT.

全文

MINISTRY OF FINANCE - MINISTRY OF EDUCATION AND TRAINING
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
---------

Number: 21/2010/TTLT-BTC-BGDĐT

Hanoi, February 11, 2010

JOINT CIRCULAR

Regulations on the collection and use of examination fees and admission fees (enrollment fees) for universities, colleges, and vocational secondary schools

高等教育和中等专业教育

__________________

Pursuant to the Education Law, the Law Amending and Supplementing Certain Provisions of the Education Law, Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;
Pursuant to the Fees and Stamp Duties Ordinance, Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Fees and Stamp Duties Ordinance, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain provisions of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Fees and Stamp Duties Ordinance;
Pursuant to Decree No. 178/2007/NĐ-CP dated December 3, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;
Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance and the Ministry of Education and Training jointly issue regulations on the collection and use of examination fees and admission fees (enrollment fees) for universities and vocational secondary schools as follows:

I. SCOPE OF REGULATION AND APPLICABLE OBJECTS

1. Scope of application: This Circular stipulates the regulations on the collection and use of examination fees and admission fees (enrollment fees) for universities and vocational secondary schools, including the objects subject to fee collection, the level of fees, and the distribution, management, and use of collected funds.

2. Applicable subjects: Candidates who actually register for entrance examinations for vocational secondary school, college, university, and postgraduate education at educational institutions under the national education system that must organize entrance examinations and admissions according to regulations.

II. GENERAL PRINCIPLES

1. Examination fees and admission fees (enrollment fees) for universities and vocational secondary schools are amounts paid by candidates participating in entrance examinations for vocational secondary school, college, university, and postgraduate education at educational institutions under the national education system that must organize entrance examinations and admissions to ensure activities related to the admission process of relevant agencies and units directly involved in the admission process.

2. Departments, localities, and educational institutions under the national education system shall not independently establish and collect examination fees and admission fees for universities and vocational secondary schools contrary to the provisions of this Circular.

3. Examination fees and admission fees for universities and vocational secondary schools shall be collected at the prescribed levels, used for their intended purposes, and managed with frugality according to current financial regulations.

4. Examination fees and admission fees for universities and vocational secondary schools include fees for registration, examination, preliminary selection, admission, and entrance examinations.

III. OBJECTS SUBJECT TO FEE COLLECTION AND LEVEL OF FEES

1. Objects required to pay examination fees and admission fees (enrollment fees) for universities and vocational secondary schools as stipulated in Clause 2, Section III of this Circular include:

a) Candidates registering for and participating in entrance examinations for higher education institutions at the university, college, and vocational secondary school levels.

b) Candidates registering for and participating in entrance examinations for postgraduate education.

c) Candidates registering for admission to study abroad funded by the state budget.

2. The level of examination fees and admission fees for universities and vocational secondary schools at educational institutions under the national education system is regulated as follows:

a) Entrance examinations for universities, colleges, and vocational secondary schools:

b) Entrance examinations for postgraduate education:

+ 4,000 (four thousand) VND/application for applications for vocational college admissions.

a.1) Candidates eligible for direct admission or direct enrollment into universities and colleges: 15,000 (fifteen thousand) VND per application form. For candidates eligible for direct enrollment into vocational secondary schools and direct admission into vocational secondary school programs without entrance examinations: 30,000 (thirty thousand) VND per application form (not applicable to vocational secondary school programs with entrance examinations).

a.2) Candidates registering for and participating in entrance examinations, preliminary selections, and examinations for universities, colleges, and vocational secondary schools (for institutions conducting entrance examinations):

- Registration for examination: 50,000 (fifty thousand) VND per application form.

b) Postgraduate admissions:

+ Preliminary selection for artistic and sports majors: 100,000 (one hundred thousand) VND per application form (including all subjects).

+ Preliminary selection for other majors: 40,000 (forty thousand) VND per application form (including all subjects).

- Doctoral candidate selection: 200,000 (two hundred thousand) VND/candidate.

+ Examination for cultural subjects: 30,000 (thirty thousand) VND per application form (including all subjects).

+ Examination for artistic and sports subjects: 200,000 (two hundred thousand) VND per application form (including all subjects).

- Registration for examination: 50,000 (fifty thousand) VND per candidate per application form.

- Postgraduate examination: 100,000 (one hundred thousand) VND per candidate per subject.

+ 8,000 (eight thousand) VND/application for applications for university and college examinations.

- Registration for admission: 200,000 (two hundred thousand) VND per candidate per application form.

3. Examination fees and admission fees (enrollment fees) for universities and vocational secondary schools shall be collected in Vietnamese Dong. Examination fees shall be submitted together with examination registration fees to the educational institution where the candidate registers for the examination; admission fees shall be submitted together with the admission application form to the educational institution where the candidate registers for admission; for educational institutions that conduct preliminary selections before the formal examination, candidates only need to pay examination fees after passing the preliminary selection round.

IV. DISTRIBUTION, MANAGEMENT, AND USE OF COLLECTED FEES

1. Distribution of examination fees and admission fees for universities and vocational secondary schools:

a) The entire amount of examination registration fees for universities, colleges, and vocational secondary schools, and admission fees or direct admission fees for vocational secondary schools collected directly by provincial Departments of Education and Training shall be distributed as follows:

- A portion shall be remitted to the Ministry of Education and Training to supplement funds for the implementation of admission work and other related work of the Ministry as follows:

+ 6,000 (six thousand) VND per application form for applications for university, college, and vocational secondary school examinations (for vocational secondary school training programs with entrance examinations).

+ 4,000 (four thousand) VND per application form for applications for admission to vocational secondary schools (for vocational secondary school training programs without entrance examinations).

1. This circular takes effect from April 25, 2013, and applies to recruitment periods starting from 2013.

+ VND 7,000 (seven thousand Vietnamese dong) per application for university, college, and vocational college entrance examination registration (for vocational college training programs that organize examinations for admission).

+ VND 6,500 (six thousand five hundred Vietnamese dong) per application for vocational college admission examination registration (for vocational college training programs that do not organize examinations for admission).

- The remaining registration fee collected shall be transferred to the educational institution where the examinee registered for the examination.

- After allocating funds for recruitment activities at the educational institution, if the remaining amount from the examination fees (admission fees) has not been fully utilized, it shall be remitted to the state budget in accordance with the provisions of the law.

b) The entire amount of the registration fee for university, college, and vocational college entrance examinations directly collected by educational institutions shall be distributed as follows:

- A portion shall be remitted to the Ministry of Education and Training to supplement funds for the implementation of admission work and other related work of the Ministry as follows:

+ 6,000 (six thousand) VND per application form for applications for university, college, and vocational secondary school examinations (for vocational secondary school training programs with entrance examinations).

+ 4,000 (four thousand) VND per application form for applications for admission to vocational secondary schools (for vocational secondary school training programs without entrance examinations).

- The remaining amount shall be allocated for recruitment activities at the educational institution.

- After allocating funds for recruitment activities at the educational institution, if the remaining amount from the examination fees (admission fees) has not been fully utilized, it shall be remitted to the state budget in accordance with the provisions of the law.

c) The entire amount of the examination fee for postgraduate education and overseas education funded by the state budget, directly collected and expended by the organizing agency, unit, or educational institution, shall be carried out in accordance with the provisions of the law.

2. Use of Examination Registration Fee Income for University and Vocational College Admission:

Agencies and units directly involved in the admission process may use the admission fee income allocated according to Clause 1, Section IV of this Circular to cover expenses for admission activities as follows:

a) Organizing candidates to register for the examination and serving preparatory work for the examination, including:

- Expenses for implementing admission activities from the Ministry down to the Department and educational institutions;

- Expenses for meetings, training staff, inspections, and audits;

- Expenses for receiving and processing registration applications;

- Expenses for entering and processing data on computers;

- Expenses for preparing, printing, and securing examination questions;

- Expenses for renting examination rooms, transportation, medical care, drinking water, security, and office supplies;

- Expenses for printing examination notices and room lists;

- Expenses for public relations on mass media (including the Internet);

- Expenses for purchasing scratch paper, examination paper, and fee receipts;

- Other expenses directly related to organizing admission work.

b) Serving the examination process, including:

- Expenses for examination supervision;

- Expenses for grading, rechecking, and reviewing grades;

- Expenses for preliminary screening, assessment, and summoning successful candidates;

- Expenses for printing scores and certificates of examination results;

- Expenses for checking the results of successful candidates;

- Expenses for reviewing research and internship proposals;

- Expenses for public relations on mass media (including the Internet);

- Expenses for purchasing fee receipts and office supplies;

- Other expenses directly related to the examination and admission process.

The expenditure standards for the items specified in Clause 2, Section IV of this Circular shall be determined by the Ministry of Education and Training after obtaining written consensus from the Ministry of Finance.

3. Management of Examination Registration Fee Income for University and Vocational College Admission:

Agencies and units directly involved in admission work shall be responsible for:

a) Publicly display the examination registration fee rates for university and vocational college admission at the collection location and collect fees strictly in accordance with the rates stipulated in Clause 2, Section III of this Circular. When collecting examination registration fees for university and vocational college admission, a receipt must be issued to the payer in accordance with the regulations of the Ministry of Finance. Receipts should be obtained from the local Tax Office where the entity is headquartered (or self-printed receipts after reaching agreement with the Provincial Tax Bureau) and managed and used in accordance with the receipt management regulations for fees and charges set forth by the Ministry of Finance.

b) Agencies and units collecting fees must deposit all collected examination registration fees for university and vocational college admission into their temporary holding account "fees and charges" at the State Treasury within ten days.

c) Maintain accounting records and vouchers to track the collection and management of examination registration fees for university and vocational college admission in accordance with the Accounting System for Administrative and Public Institutions issued together with Decision No. 19/2006/QD-BTC dated March 30, 2006 of the Minister of Finance (for public educational institutions) and Circular No. 140/2007/TT-BTC dated November 30, 2007 of the Ministry of Finance (for non-public educational institutions). Recording of revenue and expenditure from the state budget for examination fees of public educational institutions shall be conducted when the unit is assigned an annual budget revenue and expenditure plan regarding examination fees.

d) Each year, a budget for the collection and expenditure of examination fees for university and vocational college admission must be prepared simultaneously with the financial budget. The preparation and implementation of the budget, as well as the management and expenditure of collected fees, must comply with current financial regulations and be consolidated into periodic financial reports of the agency or unit according to the budget management hierarchy, ensuring transparency and democratic principles in financial management.

đ) Balance the sources of income to cover expenses for organizing university and vocational college admission. In cases where income is insufficient to cover expenses, educational institutions may use existing funds of the unit to cover admission expenses; for institutions tasked with recruiting students for overseas study funded by the state budget, supplementary funding will be provided by the state budget.

The excess examination fees for university and vocational college admission (if any) shall be supplemented to the operating budget of the unit.

V. IMPLEMENTATION

1. This Circular shall take effect 45 days from the date of signature. The Joint Circular No. 28/2003/TTLT/BTC-BGD&ĐT dated April 4, 2003, issued by the Joint Office of the Ministry of Finance and the Ministry of Education and Training on the collection and use of examination fees (admission fees) for educational institutions under the national education system, the Joint Circular No. 71/2004/TTLT/BTC-BGD&ĐT dated July 14, 2004, and the Joint Circular No. 69/2005/TTLT/BTC-BGD&ĐT dated August 29, 2005, amending and supplementing the Joint Circular No. 28/2003/TTLT/BTC-BGD&ĐT dated April 4, 2003, issued by the Joint Office of the Ministry of Finance and the Ministry of Education and Training on the collection and use of examination fees (admission fees) for educational institutions under the national education system, are hereby repealed.

In the course of implementation, if there are any difficulties, it is requested that agencies, units, and individuals report them to the Ministry of Finance and the Ministry of Education and Training for study and resolution.

DEPUTY MINISTER OF EDUCATION AND TRAINING
DEPUTY MINISTER
(Signed)


(Circular No. 32

DEPUTY MINISTER OF FINANCE
DEPUTY MINISTER
(Signed)


Do Hoang Anh Tuan

Place of Receipt:
- Prime Minister, Deputy Prime Ministers (for comments);
- National Assembly Office;
- President's Office;
- Government Office;
- Central Party Office and Party Committees;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Agency;
- Ministries, ministerial-level agencies, and government agencies;
- Central Agencies of Mass Organizations;
- People's Councils, People's Committees, Departments of Finance, Departments of Education and Training, State Treasury, and provinces and centrally governed cities;
- Department of Legal Draft Review (Ministry of Justice);
- Official Gazette; Office of the Central Steering Committee for Anti-Corruption;
- Government Portal;
- Website of the Ministry of Finance;
- Website of the Ministry of Education and Training;
- To be filed: General Department of the Ministry of Finance; General Department of the Ministry of Education and Training.

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44/2009/QH12 Luật Sửa đổi, bổ sung một số điều của Luật Giáo dục số 44/2009/QH12 已失效 75/2006/NĐ-CP Nghị định số 75/2006/NĐ-CP Quy định chi tiết và hướng dẫn thi hành một số điều của Luật Giáo dục 已失效 57/2002/NĐ-CP Nghị định số 57/2002/NĐ-CP Quy định chi tiết thi hành Pháp lệnh Phí và lệ phí 已失效 24/2006/NĐ-CP Nghị định số 24/2006/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 57/2002/NĐ-CP ngày 03/06/2002 của Chính phủ quy định chi tiết thi hành Pháp lệnh Phí và Lệ phí 已失效 38/2005/QH11 Luật Giáo dục số 38/2005/QH11 已失效 178/2007/NĐ-CP Nghị định số 178/2007/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ, cơ quan ngang Bộ 已失效 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính 已失效 03/2013/NQ-HĐND Nghị quyết số 03/2013/NQ-HĐND Về sửa đổi, bổ sung Nghị quyết số 09/2012/NQ-HĐND ngày 05 tháng 7 năm 2012 của Hội đồng nhân dân tỉnh về việc ban hành danh mục, mức thu phí, lệ phí và học phí trên địa bàn tỉnh Cao Bằng 已失效 28/2014/NQ-HĐND Nghị quyết số 28/2014/NQ-HĐND Về việc sửa đổi, bổ sung Nghị quyết số 09/2012/NQ-HĐND ngày 05 tháng 7 năm 2012 và Nghị quyết số 03/2013/NQ-HĐND ngày 12/7/2013 của HĐND tỉnh về việc ban hành danh mục, mức thu phí, lệ phí và học phí trên địa bàn tỉnh Cao Bằng 已失效
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21/2010/TTLT/BTC-BGDĐT
JOINT CIRCULAR No. 21/2010/TTLT/BTC-BGDĐT ON THE REGIME OF COLLECTION AND USE OF FEES FOR ENTRANCE EXAMINATION AND SELECTION (ENROLLMENT FEES) FOR UNIVERSITY, COLLEGE, AND VOCATIONAL COLLEGE PROGRAMS
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