Decree No. 238/2025/NĐ-CP stipulates policies on tuition fees, exemptions, reductions, support for tuition fees, support for educational expenses, and service prices in the field of education and training.

DECREE

REGULATIONS ON FEES, EXEMPTIONS, REDUCTIONS, AND SUPPORT FOR FEES, SUPPORT FOR EDUCATION COSTS, AND SERVICE PRICES IN THE FIELD OF EDUCATION AND TRAINING

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Local Administration Organization No. 72/2025/QH15;

Pursuant to the Education Law No. 43/2019/QH15;

Pursuant to the Vocational Education Law No. 74/2014/QH13;

Pursuant to the Higher Education Law No. 08/2012/QH13 amended and supplemented by Law No. 34/2018/QH14;

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to the Price Law No. 16/2023/QH15;

Pursuant to Resolution No. 217/2025/QH15 of the National Assembly on exemption and support for fees for preschool children, secondary school students, and persons studying general education programs in educational institutions within the national education system;

At the proposal of the Minister of Education and Training;

The Government promulgates this Decree to regulate fees, mechanisms for collecting and managing fees, policies on exemptions, reductions, and support for fees, support for education costs, and service prices in the field of education and training.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree regulates the fee framework, mechanisms for collecting and managing fees, policies on exemptions, reductions, and support for fees, support for education costs in educational institutions within the national education system, and service prices in the field of education and training.

Article 2. Applicability

1. This Decree applies to preschool children, secondary school students, university students, trainees, research fellows (hereinafter collectively referred to as learners) studying at educational institutions within the national education system as prescribed by the Education Law, the Higher Education Law, and the Vocational Education Law; educational institutions within the national education system as prescribed by the Education Law, the Higher Education Law, and the Vocational Education Law, and related organizations and individuals.

2. This Decree does not apply to learners who have been supported with tuition and living expenses according to the Government's policy on supporting tuition and living expenses for teacher training students.

Article 3. Explanation of Terms

1. Service prices in the field of education and training refer to the amount of money that users must pay for each service in the field of education and training and vocational education, including: tuition fees (based on levels of education and training) and prices of other services in the field of education and training (admission service price; quality assurance service price; price for issuing various types of certificates and diplomas; training support service price through the development of strategies, policies, planning, and human resource training plans based on social needs; price for demand analysis and forecasting services through connecting educational institutions with employers to exploit resources for human resource development activities; teacher and education management cadre training service price; advisory service price for organizations and individuals to develop human resource development plans and participate in developing necessary skills for learners; services supporting and facilitating education and training activities).

2. Tuition fees are the amounts that learners must pay to cover part or all of the costs of education and training services. The level of tuition fees is determined according to the route ensuring the cost of education and training services as stipulated in this Decree.

3. Quality assurance in education under this Decree includes quality assurance activities for education issued by the Minister of Education and Training (hereinafter referred to as domestic standard quality assurance) or according to international standards recognized for operation in Vietnam (hereinafter referred to as international standard quality assurance).

4. Services supporting and facilitating education activities are services organized to create favorable conditions, improve the quality and effectiveness of education to meet the comprehensive development needs of learners and the operations of educational institutions but are not guaranteed by the state budget or are not included in tuition fees. Services supporting and facilitating education activities include services such as: catering and boarding services; student transportation services; school health services; psychological counseling, career guidance, and internship experience services; library services; technology and digital learning services; extracurricular activities and life skills; childcare and student care services outside regular hours; other services supporting and facilitating education activities.

Article 4. State Management of Service Prices in the Field of Education and Training

1. The Ministry of Education and Training shall take the lead and coordinate with the Ministry of Finance, other ministries, ministerial-level agencies, and relevant localities to perform state management functions over tuition fees and prices of other services in the field of education and training:

a) Guide the procedures for developing, reviewing, promulgating economic-technical norms and pricing methods for educational and training services according to the分级管理权限内的教育和培训领域；

b) Decide on the methods of assigning tasks, ordering services, and tendering for product and service provision in the field of education and training within the scope of public services funded from the central government budget according to the分级管理权限；decide on the prices for ordered services in the field of education and training within the scope of public services funded from the central government budget according to the分级管理权限。

2. Ministries and ministerial-level agencies, within their respective duties and authorities, shall perform state management over tuition fees and prices of other services in the field of education and training; issue economic-technical norms or cost standards or cooperate with the Ministry of Education and Training to develop and promulgate economic-technical norms for specialized professions; decide on the methods of assigning tasks, ordering services, and tendering for product and service provision in the field of education and training funded from the central government budget; decide on the prices for ordered services in the field of education and training within the scope of public services funded from the central government budget according to the分级管理权限。

3. Provincial People's Committees and municipal people's committees directly under the Central Government:

a) Perform state management over tuition fees and prices of other services in the field of education and training; issue economic-technical norms or cost standards applicable in the field of education and training within their jurisdictional management authority; decide on the methods of assigning tasks, ordering services, and tendering for product and service provision in the field of education and training; decide on the prices for ordered services in the field of education and training within the scope of public services funded from the local government budget according to their jurisdictional management authority;

b) Submit to the same-level People's Council for decision-making on the framework or level of tuition fees for public preschool and general education, detailed regulations on the list of revenue items and levels, management mechanisms for revenues and expenditures for educational and training support services provided by public educational institutions within their jurisdictional management authority for application at the local level.

4. Heads of educational institutions within the national education system shall publicly disclose and explain to society the basis and methods for determining and calculating service prices in the field of education and training for services where the unit sets the price level, and report to the competent authority as prescribed.

Article 5. Principles for Determining Service Prices in the Field of Education and Training

1. Service prices in the field of education and training in public educational institutions shall be determined in accordance with laws on prices and the Government's regulations on the self-financing mechanism of public institutions.

2. Service prices in the field of education and training in private and民办教育机构应根据价格法律法规规定确定，并根据与教育服务质量相适应的合理路径进行调整，但不得超过15%的职业教育、高等教育收费标准，以及不超过10%的学前教育、基础教育收费标准。

Article 6. Pricing Schedule for Educational Services

1. The pricing schedule for educational services shall be implemented in accordance with the Government's regulations on the financial autonomy mechanism of public service units.

2. Tuition fees shall be implemented according to the schedule set forth in Articles 8, 9, 10, and 11 of this Decree to cover all costs.

3. Based on economic and social development policies and the budget balance capacity of local governments, the People's Committees of provinces and centrally-administered cities shall submit to their respective People's Councils for consideration and decision on allowing preschool education institutions, general education institutions, and preschool and general education institutions within universities, colleges, and research institutes to proactively implement schedules to fully cover costs in educational service prices commensurate with the quality of education; while ensuring the implementation of compulsory educational goals as prescribed by the Education Law and guiding documents.

Chapter II

PROVISIONS ON TUITION FEES

Article 7. Principles for Determining Tuition Fees

1. For public educational institutions.

The level of tuition fees shall be determined based on the principle of cost recovery with accumulation as stipulated by the Price Law and the schedule to fully cover costs appropriate to each level of education, socio-economic conditions of each residential area, the rate of increase in consumer price index, and annual economic growth rate.

For higher education training programs at public higher education institutions that meet the quality standards set by the Ministry of Education and Training or international standards or equivalents, such higher education institutions may independently determine the tuition fee levels for those programs based on economic and technical norms issued by the institution, publicly explaining to students and society.

2. For private and民办教育机构。

a) Private and民办教育机构有权自主制定学费和其他教育服务的价格（国家定价的服务除外），确保成本回收并按《价格法》的规定积累资金。

b) They must publicly disclose and be responsible for explaining to students and society about the tuition fees and service prices they have decided, detailing the factors constituting the price, the schedule, and the ratio of tuition fee increases in subsequent years, but not exceeding 15% for vocational education and higher education, and not more than 10% for preschool and general education.

Article 8. Tuition Fees for Preschool and General Education

1. The tuition fee framework serves as the basis for determining the amount of tuition support for preschool children, general education students, and learners enrolled in general education programs at private and民办教育机构，以及公立教育机构在实施免除学前教育和普通教育学生学费政策时的国家财政补贴额度。

2. The tuition fee framework from the academic year 2025-2026 onwards for public preschool and general education institutions that have not yet self-sufficiently covered regular expenses is as follows:

a) Academic Year 2025-2026 (floor - ceiling):

Unit: Thousand dong/student/month

b) From the academic year 2026-2027 to 2035-2036, the ceiling of tuition fees will be adjusted annually in line with the socio-economic conditions of the locality, the rate of increase in the consumer price index, and the annual economic growth rate, but not exceeding 7.5% per year;

c) From the academic year 2036-2037 onwards, the ceiling of tuition fees will be adjusted in line with the socio-economic conditions of each locality, but the maximum increase shall not exceed the rate of increase in the consumer price index at the time of determining the tuition fee compared to the same period of the previous year as announced by the competent authority.

3. The ceiling of the tuition fee framework for public preschool and general education institutions that have self-sufficiently covered regular expenses: up to twice the ceiling of the tuition fee specified in Clause 2 of this Article.

4. The ceiling of the tuition fee framework for public preschool and general education institutions that have self-sufficiently covered regular expenses and investment costs: up to 2.5 times the ceiling of the tuition fee specified in Clause 2 of this Article.

5. In cases of online learning (distance learning), the People's Committees of provinces and centrally-administered cities shall submit to their respective People's Councils for specific regulations on tuition fees for public educational institutions based on actual reasonable costs incurred, but not exceeding the tuition fee level of the educational institution already established.

6. Based on economic and social development policies and budget balancing capabilities, the People's Committees of provinces and centrally-administered cities shall submit to their respective People's Councils for consideration and decision on the tuition fee framework or tuition fee levels for public preschool and general education institutions (including preschool and general education institutions established by universities, colleges, and research institutes in accordance with regulations) based on economic and technical norms or cost standards issued by the competent authority, ensuring that the level of tuition fees corresponds to the quality of educational services; while ensuring the implementation of compulsory educational goals as prescribed by the Education Law and guiding documents.

7. Based on the tuition fee framework stipulated in this Article, the People's Committees of provinces and centrally-administered cities shall submit to their respective People's Councils for decisions on tuition fees for public educational institutions and tuition support for preschool and general education students at private and民办教育机构，但不得超过私立和民办教育机构的收费标准。

8. The People's Councils of provinces and centrally-administered cities shall decide on the classification of regions within their jurisdiction to determine tuition fees and tuition support for preschool children, general education students, and learners enrolled in general education programs at educational institutions under their management.

Article 9. Tuition fees for vocational education

1. The maximum tuition fee levels for higher vocational training programs at public vocational education institutions that have not yet self-financed their regular expenses from the 2025-2026 academic year onwards shall be as follows:

a) Academic years 2025-2026 and 2026-2027:

Unit: Thousand dong/student/month

b) From the 2027-2028 academic year onwards, the maximum tuition fee level will be adjusted to match the payment capacity of citizens and economic-social conditions but must not exceed the rate of increase in the consumer price index at the time of determining the tuition fee compared to the same period of the previous year as announced by the competent state agency.

2. For public vocational education institutions that have self-financed their regular expenses: the maximum tuition fee shall not exceed twice the tuition fee level prescribed in Clause 1 of this Article.

3. For public vocational education institutions that have self-financed both regular expenses and investment costs: they are authorized to establish and decide on the tuition fee level according to the provisions of the Vocational Education Law and other relevant documents.

4. Public vocational education institutions base their specific tuition fee collection levels for each academic year, major, and trade training under their jurisdiction on the maximum tuition fee levels stipulated in Clauses 1, 2, and 3 of this Article and the economic-technical norms or cost standards for each major and trade training issued by the vocational education institution.

5. For high-quality training programs and foreign transfer programs in vocational education, the vocational education institution bases its specific tuition fee collection levels for each academic year, major, and trade training under their jurisdiction and implements transparency before enrollment based on the economic-technical norms or cost standards for each major and trade training issued by the vocational education institution.

6. The tuition fee for training through work-study programs and distance learning is determined based on actual reasonable costs, with the collection level not exceeding 150% of the tuition fee for the corresponding full-time program.

7. The tuition fee for online training programs (online learning) is determined based on actual reasonable costs, with the maximum level being equal to the tuition fee for direct training programs.

8. The tuition fee for primary-level training programs, continuous training, skill training, and other short-term training and development programs is established and set by vocational education institutions based on their economic-technical characteristics, ensuring transparency, accountability, and responsibility to students and society.

9. Vocational education tuition fees calculated by credit or module:

a) The tuition fee for one credit or module is determined based on the total tuition fee for the entire course according to the group of majors and trades trained and the total number of credits or modules for the entire course according to the following formula:

Total tuition fee for the entire course = tuition fee collected per student per month x 10 months x number of academic years, ensuring the principle that the total tuition fee according to the credit system does not exceed the total tuition fee calculated according to the academic year system.

b) In cases where the study period exceeds the specified duration of the training program, the credit tuition fee applied from the date of the overdue period is recalculated based on the actual study time on the principle of covering costs and implementing transparency and accountability to students;

c) In cases where a second bachelor's degree is pursued, only the tuition fees for the credits or modules actually studied according to the training program need to be paid.

10. For vocational education institutions directly managed by economic organizations and state-owned enterprises: the heads of these vocational education institutions base their specific tuition fee collection levels for each academic year, major, and trade training under their jurisdiction on the maximum tuition fee levels and the economic-technical norms or cost standards for each major and trade training issued by the vocational education institution, but it must not exceed the maximum tuition fee level prescribed in Clause 3 of this Article.

11. Public vocational education institutions may stipulate tuition fees for retake cases. The maximum retake tuition fee shall not exceed the maximum tuition fee level prescribed in this Decree. In cases where separate training is organized according to the needs of the students, the collection level is agreed upon between the student and the vocational education institution based on covering all costs.

12. Foreign students participating in training courses at vocational education institutions pay tuition fees according to the collection levels set by the vocational education institution or according to agreements or cooperation agreements with foreign entities.

Article 10. Tuition fees for higher education

1. The ceiling of tuition fees for public higher education institutions that have not yet self-financed regular expenses from the academic year 2025-2026 onwards shall be as follows:

a) Academic years 2025-2026 and 2026-2027:

Unit: Thousand dong/student/month

b) From the academic year 2027-2028 onwards, the ceiling of tuition fees will be adjusted to match the payment capacity of the people and economic-social conditions but shall not exceed the rate of increase in the consumer price index at the time of determining tuition fees compared to the same period of the previous year as announced by the competent state agency.

2. Public higher education institutions that self-finance regular expenses: the tuition fee shall be determined at a maximum of twice the ceiling of tuition fees stipulated in Clause 1 of this Article corresponding to each field and each academic year.

3. Public higher education institutions that self-finance regular expenses and investment costs: the tuition fee shall be determined at a maximum of 2.5 times the ceiling of tuition fees stipulated in Clause 1 of this Article corresponding to each field and each academic year.

4. For training programs of public higher education institutions that meet the quality program accreditation standards prescribed by the Ministry of Education and Training or meet international quality program accreditation standards or equivalent, the higher education institution shall base on the economic-technical norms or cost norms of each training profession issued by the institution to independently determine the tuition fee; implement transparency with students and society.

5. The ceiling of tuition fees for master's and doctoral training of public higher education institutions shall be determined by multiplying the ceiling of tuition fees for bachelor's training stipulated in Clauses 1 and 2 of this Article by a factor of 1.5 for master's training and by a factor of 2.5 for doctoral training corresponding to each training field of each academic year according to the degree of autonomy.

6. Tuition fees for training in part-time and distance learning forms shall be determined based on reasonable actual costs, with the collection amount not exceeding 150% of the collection amount of regular training programs.

7. In the case of online learning (online study), the higher education institution shall determine the collection amount based on reasonable actual costs, up to the level of tuition fees of the higher education institution corresponding to each field.

8. Tuition fees for continuing education programs, training services, and short-term training programs shall be set by each higher education institution based on the economic-technical norms or cost norms issued by the institution, ensuring transparency, clarity, and explanation to students and society.

9. Tuition fees for bachelor's training calculated by credit or module:

a) The tuition fee for one credit or module is determined based on the total tuition fee for the entire course according to the group of majors and trades trained and the total number of credits or modules for the entire course according to the following formula:

Total tuition fee for the entire course = tuition fee collected per student per month x 10 months x number of academic years, ensuring the principle that the total tuition fee according to the credit system does not exceed the total tuition fee calculated according to the academic year system.

b) In the case of exceeding the specified duration of the training program, the credit tuition fee applied from the date of exceeding the limit shall be re-determined based on actual study time on the principle of compensating costs and implementing transparency and explanation to students;

c) In the case of obtaining a second bachelor's degree, the person pays tuition fees for credits actually studied according to the training program.

10. Public educational institutions shall base on the ceiling of tuition fees stipulated in this Article and the economic-technical norms or cost norms of each field and training program issued by the institution to decide specific collection amounts of tuition fees for each academic year, field, and training program under their management authority.

11. For higher education institutions directly managed by economic organizations or state-owned enterprises: the heads of these educational institutions shall base on the ceiling of tuition fees and the economic-technical norms or cost norms of each training profession issued by the institution to decide specific collection amounts of tuition fees for each academic year, training profession under their management authority but shall not exceed the ceiling of tuition fees stipulated in Clauses 3, 4, 5, 6, 7, 8, and 9 of this Article.

12. Public higher education institutions may stipulate tuition fees for retake cases. The maximum retake tuition fee shall not exceed the ceiling of tuition fees stipulated in this Decree suitable for each type of unit. In the case of organizing separate study sessions according to student needs, the collection amount shall be agreed between the student and the public higher education institution based on sufficient compensation of costs.

13. International students enrolled in public higher education institutions pay tuition fees according to the collection amount stipulated by the higher education institution or according to agreements or cooperation agreements with foreign parties.

第一段已经完成。

继续处理剩余段落，遵循相同的翻译规则和格式要求。

The tuition fee level serves as the basis for determining the amount of tuition support for students enrolled in general education programs at private and non-state educational institutions, and the state budget support for public educational institutions when implementing policies to waive tuition fees for students in general education programs.

2. Tuition fees for illiteracy eradication programs: public educational institutions shall establish tuition fee levels based on economic and technical norms or cost standards, which shall be submitted to the People's Committees of provinces and centrally-run cities for their proposal to the People's Councils at the same level for approval, consistent with the type of training and actual conditions of each locality. Funding for illiteracy eradication programs shall be implemented through procurement orders, assigned tasks, and bidding with educational institutions responsible for implementing such programs according to the分级任务如下：

3. Tuition fees for educational programs that meet the requirements of learners; programs to update knowledge and skills, transfer technology; training and capacity-building programs to enhance vocational competence: public educational institutions shall establish tuition fee levels based on economic and technical norms or cost standards and submit them to the People's Committee of the province or centrally governed city for submission to the People's Council at the same level for approval in accordance with the type of training and actual conditions of each locality. Educational institutions must implement transparency according to the provisions of the law and bear responsibility for explaining to learners and society regarding the tuition fee levels.

Chapter III

MECHANISM FOR COLLECTING AND MANAGING TUITION FEES

Article 12. Mechanism for collecting tuition fees

1. Tuition fees are collected periodically monthly; if learners voluntarily agree, educational institutions may collect once for the entire semester or academic year. For continuous education institutions, regular training, and short-term training courses, tuition fees are collected based on the number of months of actual study. For preschool and general education institutions, tuition fees are collected for a maximum of nine months per year. For higher education and vocational education institutions, tuition fees are collected for a maximum of ten months per year.

2. In cases of emergency situations as prescribed by law, tuition fees are collected based on the actual number of months of study (including time for organizing online teaching or arranging make-up classes at school); no tuition fees are collected during periods when teaching is not organized. The level of tuition fees ensures the principle of actual months of study and necessary additional costs to organize teaching but does not exceed the total tuition revenue calculated based on the maximum number of months in one academic year (a maximum of nine months per year for preschool and general education institutions and a maximum of ten months per year for higher education and vocational education institutions). The People's Committee of the province or centrally governed city shall submit to the People's Council at the same level for specific decisions on the support period and tuition fee support levels for preschool and general education within their jurisdiction; heads of higher education and vocational education institutions shall specify the collection period and tuition fee levels in case of emergency situations.

3. In cases where credit-based teaching and learning systems are implemented, educational institutions may convert to collect tuition fees based on credits, however, the total tuition fees collected based on credits for the entire course shall not exceed the tuition fee level prescribed for the course if collected annually.

4. Educational institutions have the responsibility to organize the collection of tuition fees and deposit them into commercial banks or State Treasury for management and use. In cases where cash tuition fee collections occur, units must regularly process the transfer (deposit) of all remaining cash tuition fees collected into the unit's account at the State Treasury or commercial bank for management in accordance with regulations.

Article 13. Management of Tuition Fees

1. Public educational institutions shall manage and use tuition fees in accordance with the Government's regulations on the self-management mechanism of public service units and consolidate them into the annual financial report of the educational institution as prescribed by law.

2. Private and non-state educational institutions shall manage and use tuition fees based on the principle of self-assurance for revenue and expenditure and shall be responsible for financial management of their activities. They shall organize accounting work, pay taxes, and fulfill other financial obligations as prescribed by law.

3. Educational institutions shall manage income and expenditures from tuition fees according to accounting, auditing, tax, and financial transparency systems as prescribed by law; they shall comply with inspection and audit requirements of competent financial and educational management authorities and bear legal responsibility for the accuracy and truthfulness of provided information and documents.

4. Before enrolling students or admitting them through examination, educational institutions must announce and disclose tuition fee levels, training costs for each academic year, and grade level for preschool education, general education, and tuition fee increase schedules (if applicable) for each academic year and projected for the entire course of study for higher education.

5. Educational institutions shall implement transparency as prescribed and be responsible for explaining training costs, tuition fee levels, tuition fee increase schedules for each academic year and grade level, and course of study; they shall disclose quality assurance conditions as prescribed; and disclose policies on tuition fee exemptions, reductions, and support, including tuition fee levels and exemptions/reductions in cases of emergency situations.

Chapter IV

POLICIES ON TUITION FEE EXEMPTIONS, REDUCTIONS, AND SUPPORT, AND SUPPORT FOR EDUCATIONAL EXPENSES

PROCEDURES AND METHODS OF PAYMENT

Section 1

POLICIES ON TUITION FEE EXEMPTIONS, REDUCTIONS, AND SUPPORT

AND SUPPORT FOR EDUCATIONAL EXPENSES

Article 14. Categories Exempt from Paying Tuition Fees

Individuals studying specialized majors that meet the requirements for economic and social development, national defense, and security as stipulated by the Higher Education Law. The list of specialized majors is prescribed by the Government and the Prime Minister.

Article 15. Categories Eligible for Tuition Fee Exemptions

1. Preschool children, secondary school students, and learners enrolled in the general education program (including learners following the regular secondary education program and those following the regular upper secondary education program) at public educational institutions within the national education system.

2. Categories as prescribed by the Ordinance on Preferential Treatment for Persons Contributing to the Revolution if currently studying at educational institutions within the national education system.

3. Secondary vocational education and higher education students who are persons with disabilities.

4. Learners aged 16 to 22 years old studying for a first bachelor’s degree who are eligible for monthly social assistance benefits as prescribed in Clause 1 and Clause 2 of Article 5 of Decree No. 20/2021/ND-CP dated March 15, 2021 of the Government on social assistance policies for social welfare beneficiaries. Students in intermediate and advanced vocational programs who are orphans without a place to live as prescribed by the Vocational Education Law.

5. Students selected for admission (including boarding vocational students with a training period of three months or more) as prescribed by the Government's regulations on the selection system for admission to higher education and vocational education institutions within the national education system.

6. Students at preparatory schools for higher education.

7. Secondary vocational education and higher education students who are ethnic minorities whose father or mother or both parents or grandparents (in cases where they live with grandparents) belong to households classified as poor or near-poor as prescribed by the Prime Minister.

8. University students majoring in Marxism-Leninism and Ho Chi Minh Thought.

9. Postgraduate students at the master’s, doctoral, specialist I, specialist II, and internal resident physician levels specializing in psychiatry, pathology, forensic medicine, forensic psychiatry, infectious diseases, and critical care at public health-related educational institutions.

10. Ethnic minority students belonging to very small ethnic groups as prescribed by the Government's regulations on policies for preschool children, secondary and university students from very small ethnic groups in areas with difficult socio-economic conditions or extremely difficult conditions as prescribed by the competent authority.

11. Learners belonging to categories covered by tuition fee exemption programs as prescribed by the Government and the Prime Minister.

12. Graduates of lower secondary school continuing to intermediate level studies.

13. Learners in intermediate and advanced vocational programs in fields and trades that are difficult to recruit but have societal demand as listed by the Ministry of Education and Training.

14. Learners in specialized fields and trades that meet the requirements for economic and social development, national defense, and security as prescribed by the Vocational Education Law. Specialized fields and trades are prescribed by the Government and the Prime Minister.

Article 16. Subjects eligible for reduced tuition fees and tuition fee support

1. The subjects eligible for a 70% reduction in tuition fees include:

a) Students studying traditional arts and special fields in vocational education institutions, public and private higher education institutions that offer cultural and artistic programs including: traditional ethnic opera musicians, Hue traditional music performers, Southern Vietnamese folk music performers, stage drama and opera actors, folk song performance artists, ca tru art, cheo art, traditional musical instrument performance.

b) Students studying court music, cheo, tuong, cải lương, dance, circus; certain heavy, hazardous, and dangerous trades in vocational education as specified in the list of heavy, hazardous, and dangerous trades issued by the central state management agency for vocational education.

c) Students studying in vocational education institutions and higher education institutions who are members of ethnic minorities (excluding very small ethnic minority groups) whose place of permanent residence is in particularly difficult communes/villages, villages in mountainous areas and ethnic minority regions classified as Zone III, particularly difficult coastal and island communes according to the regulations of the competent authority.

2. The subjects eligible for a 50% reduction in tuition fees include: students in vocational education institutions and higher education institutions whose parents have suffered work-related accidents or occupational diseases and are entitled to regular allowances.

3. The subjects eligible for tuition fee support include:

a) Preschool children, primary and secondary school students, and learners enrolled in general education programs (learners following the general education program at the lower secondary level and upper secondary level) in privately-run educational institutions within the national education system.

b) Postgraduate learners pursuing master's, doctoral, specialist first-level, specialist second-level, and internal medicine residency programs specializing in psychiatry, anatomical pathology, forensic medicine, forensic psychiatry, infectious diseases, and emergency care at privately-run educational institutions within the health sector.

Article 17. Subjects eligible for study cost support

1. Preschool children, primary and secondary school students, and learners enrolled in general education programs at regular education institutions who are orphans with neither parent alive.

2. Preschool children, primary and secondary school students, and learners enrolled in general education programs at regular education institutions who are persons with disabilities.

3. Preschool children, primary and secondary school students, and learners enrolled in general education programs at regular education institutions whose parents or guardians (in cases where they live with their guardians) belong to households classified as poor according to the Prime Minister's regulations.

4. Preschool children, primary and secondary school students, and learners enrolled in general education programs at regular education institutions whose place of permanent residence and current place of study is in particularly difficult communes/villages, villages in mountainous areas and ethnic minority regions classified as Zone III, particularly difficult coastal and island communes according to the regulations of the competent authority, or who study at educational institutions in other areas as stipulated by local authorities when there are no educational institutions in particularly difficult communes/villages, villages in mountainous areas and ethnic minority regions classified as Zone III, particularly difficult coastal and island communes.

Section 2

PROCEDURE FOR IMPLEMENTATION OF POLICIES ON EXEMPTIONS,

REDUCTIONS, TUITION FEE SUPPORT, AND STUDY COST SUPPORT

AND METHODS OF PAYMENT

Article 18. Documents and procedures for implementing exemptions, reductions, and support for tuition fees and educational costs

1. Documents and procedures for implementing exemptions from tuition fees at public preschool education institutions, public general education institutions, and public institutions implementing the general education program.

Preschool children, students, and learners enrolled in the general education program at these educational institutions are not required to submit applications for exemption or support of tuition fees. Within ten working days from the start of the academic year, the principal of the school is responsible for establishing and approving the list of learners exempted from tuition fees.

2. Documents and procedures for implementing support for tuition fees at private and independent preschool education institutions, private general education institutions, and private institutions implementing the general education program, as well as preschool and general education institutions within universities, colleges, and research institutes.

Preschool children, students, and learners enrolled in the general education program at these educational institutions are not required to submit applications for exemption or support of tuition fees. Within ten working days from the start of the academic year, the principal of the school is responsible for establishing the list of learners eligible for tuition fee support, including the level of support as determined by the People's Council of the province or centrally-administered city, and sending it to the People's Committee of the commune, ward, or special administrative region under the provincial level or the Department of Education and Training (based on the national management authority over education and training) for review and approval.

3. Documents and procedures for implementing exemptions and reductions in tuition fees at public vocational education and higher education institutions.

Within forty-five working days from the date of enrollment, learners eligible for exemption or reduction in tuition fees must submit an application form attached as Appendix III to this Decree, along with certified copies or original copies for verification or copies from the original records in the following cases: Confirmation letter from the managing agency for persons with meritorious service as stipulated in Clause 2, Article 15 of this Decree; Disability confirmation letter applicable to the subjects specified in Clause 3, Article 15 of this Decree; Decision on social assistance or Orphan Certificate issued by the People's Committee of the commune, ward, or special administrative region under the provincial level applicable to the subjects specified in Clauses 3 and 4, Article 15 of this Decree; Poverty or near-poverty household certificate issued by the People's Committee of the commune, ward, or special administrative region under the provincial level applicable to the subjects specified in Clause 7, Article 15 of this Decree; Secondary school graduation certificate or temporary graduation certificate or confirmation of completion of the secondary school curriculum by the principal applicable to the subjects specified in Clause 12, Article 15 of this Decree; Decision on monthly social assistance for parents injured in work accidents or suffering from occupational diseases issued by the social insurance agency applicable to the subjects specified in Clause 2, Article 16 of this Decree, and submit them to the educational institution through direct submission, postal service, or the National Public Service Portal (in case the learner submits the application after the prescribed deadline, they will be considered for policy benefits from the date of submission according to regulations).

Within ten working days from the end of the application period for exemption or reduction in tuition fees, the head of the vocational education and higher education institution is responsible for reviewing and approving the list of learners eligible for exemption or reduction in tuition fees.

4. Documents and procedures for implementing exemptions and reductions in tuition fees at private vocational education and higher education institutions and those belonging to economic organizations and state-owned enterprises.

Within forty-five working days from the date of enrollment, learners eligible for exemption or reduction in tuition fees must submit an application form attached as Appendix IV to this Decree, along with certified copies or original copies for verification or copies from the original records in the following cases: Confirmation letter from the managing agency for persons with meritorious service as stipulated in Clause 2, Article 15 of this Decree; Disability confirmation letter applicable to the subjects specified in Clause 3, Article 15 of this Decree; Decision on social assistance or Orphan Certificate issued by the People's Committee of the commune, ward, or special administrative region under the provincial level applicable to the subjects specified in Clauses 3 and 4, Article 15 of this Decree; Poverty or near-poverty household certificate issued by the People's Committee of the commune, ward, or special administrative region under the provincial level applicable to the subjects specified in Clause 7, Article 15 of this Decree; Secondary school graduation certificate or temporary graduation certificate or confirmation of completion of the secondary school curriculum by the principal applicable to the subjects specified in Clause 12, Article 15 of this Decree; Decision on monthly social assistance for parents injured in work accidents or suffering from occupational diseases issued by the social insurance agency applicable to the subjects specified in Clause 2, Article 16 of this Decree, and submit them to the educational institution through direct submission, postal service, or the National Public Service Portal (in case the learner submits the application after the prescribed deadline, they will be considered for policy benefits from the date of submission according to regulations).

Within ten working days from the end of the application period for exemption or reduction in tuition fees, the head of the vocational education and higher education institution is responsible for confirming the application for exemption or reduction in tuition fees for learners using the form attached as Appendix V to this Decree; simultaneously, establish and send the list of learners eligible for exemption or reduction in tuition fees using the form specified in Appendix VI to this Decree to the People's Committee of the commune, ward, or special administrative region under the provincial level where the learner is registered to reside for implementation according to regulations.

5. Documents and procedures for implementing support for educational costs at public preschool education institutions, public general education institutions, and public institutions implementing the general education program.

Within forty-five working days from the start of the school year, parents (or guardians) of preschool children, primary and secondary students studying at regular education facilities eligible for educational cost support shall submit an application form as specified in Appendix II of this Decree, accompanied by certified copies or copies with original documents for verification or copies from the original records in the following cases: Certificate of orphanhood due to the loss of both parents issued by the People's Committee of communes, wards, or special urban areas under provincial-level authorities applicable to the subjects defined in Clause 1, Article 17 of this Decree; Certificate of disability or Decision on social assistance issued by the People's Committee of communes, wards, or special urban areas under provincial-level authorities applicable to the subjects defined in Clause 2, Article 17 of this Decree; Poverty certificate issued by the People's Committee of communes, wards, or special urban areas under provincial-level authorities for the subjects defined in Clause 3, Article 17 of this Decree, and send it to the educational facility through direct submission, postal service, or the national public service portal (in case the student submits the application after the prescribed deadline, they will be considered for the policy from the date of submitting the application to the receiving unit according to regulations).

Within ten working days from the end of the application period for educational cost support, the Principal of the school has the responsibility to review the application and approve the list of students eligible for educational cost support.

6. Documentation procedures, implementation process for educational cost support in private preschools, private general education schools, private general education programs in universities, colleges, research institutes, preschools, and general education programs within universities and colleges.

Within forty-five working days from the start of the school year, parents (or guardians) of preschool children, primary and secondary students studying at regular education facilities eligible for educational cost support shall submit an application form as specified in Appendix II of this Decree, accompanied by certified copies or copies with original documents for verification or copies from the original records in the following cases: Certificate of orphanhood due to the loss of both parents issued by the People's Committee of communes, wards, or special urban areas under provincial-level authorities applicable to the subjects defined in Clause 1, Article 17 of this Decree; Certificate of disability or Decision on social assistance issued by the People's Committee of communes, wards, or special urban areas under provincial-level authorities applicable to the subjects defined in Clause 2, Article 17 of this Decree; Poverty certificate issued by the People's Committee of communes, wards, or special urban areas under provincial-level authorities for the subjects defined in Clause 3, Article 17 of this Decree, and send it to the educational facility through direct submission, postal service, or the national public service portal (in case the student submits the application after the prescribed deadline, they will be considered for the policy from the date of submitting the application to the receiving unit according to regulations).

Within ten working days from the end of the application period for educational cost support, the Principal of the school has the responsibility to compile the list of students eligible for educational cost support and send it to the People's Committee of communes, wards, or special urban areas under provincial-level authorities or the Department of Education and Training according to the分级管理权限进行审核和批准。

7. Students who are exempted or granted reduced tuition fees and educational cost support only need to submit one set of application documents for the entire duration of their study. For students from poor households or near-poor households, they must submit supplementary poverty or near-poverty certificates at the beginning of each semester to serve as the basis for considering exemption or reduction of tuition fees and educational cost support for the next academic period.

Article 19. Mechanism for Exemption, Reduction of Tuition Fees, and Educational Cost Support

1. The exemption, reduction, and provision of educational cost support for tuition fees will be implemented throughout the duration of study at the educational institution.

2. The state budget is responsible for compensating for the exemption and reduction of tuition fees for students at public educational institutions, specifically as follows:

a) The State will compensate for the exemption of tuition fees for preschool education, general education, regular education facilities, and general education programs in public educational institutions to implement the exemption of tuition fees for students belonging to the categories exempted from tuition fees as stipulated in this Decree, at levels determined by the Provincial People's Councils and municipal councils directly under the central government.

b) The State will directly provide tuition fee support for preschool children and primary and secondary students in preschool and general education programs within universities, colleges, and research institutes, with the level of support being determined by the Provincial People's Councils and municipal councils directly under the central government within the framework of tuition fees set by the Government but not exceeding the actual tuition fees charged by the educational institutions.

c) The State will compensate for the exemption and reduction of tuition fees for vocational education institutions and public higher education institutions to implement the policy of exemption and reduction of tuition fees for students belonging to the categories exempted and reduced from tuition fees based on the tuition fees charged by vocational education institutions and public higher education institutions, but not exceeding the maximum tuition fee ceiling stipulated in Clause 1, Article 9, and Clause 1, Article 10 of this Decree corresponding to each academic year and field of study.

The remaining amount that the student must pay shall be the difference between the maximum tuition fee level prescribed in Clause 1, Article 9 and Clause 1, Article 10 and the State's support, except for the cases specified in Point a and Point b, Clause 1, Article 16 where the student must pay the difference between the actual tuition fees of the educational institution and the State's support. The educational institution is responsible for paying the difference between the maximum tuition fee level prescribed in Clause 1, Article 9 and Clause 1, Article 10 of this Decree and the actual tuition fees of the educational institution.

3. The State directly provides tuition exemption, reduction, and support to students who are eligible for such benefits under民办教育和私立教育体系中的规定如下：

a) 对在民办或私立幼儿园、私立普通教育机构以及实施普通教育课程的私立教育机构中学习的学生，学费支持水平由省级人民代表大会根据政府规定的学费框架确定，但不得超过该教育机构的实际学费收入。

b) 对在职业培训机构、私立高等教育机构中学习的学生，按实际学费水平提供学费减免，但最高不超过公立职业培训机构和高等教育机构未自给自足的常设费用限额，具体按照本决定第9条第1款和第10条第1款的规定。

4. In cases where the subjects benefiting from tuition exemption, reduction, and support, as well as study cost support, overlap with other regulations currently in effect and the support levels provided in those regulations are higher than those stipulated in this Decree, the higher support levels shall apply.

5. Tuition exemption, reduction, and support shall not be applicable to individuals receiving salary or living expenses while studying, or those pursuing postgraduate studies or doctoral programs (except for the categories specified in Clause 9, Clause 11, Article 15 and Point b, Clause 3, Article 16 of this Decree).

6. Tuition exemption, reduction, and support shall not be applicable to students who have already received such benefits at one vocational training institution or higher education institution and continue their studies at another vocational training institution or higher education institution of the same level and training program. If a student qualifies for tuition exemption or reduction and studies at multiple educational institutions or multiple departments within the same institution, they shall only be entitled to one set of exemption or reduction benefits.

7. Tuition exemption, reduction, and support shall not be applicable to students enrolled in continuing education programs aimed at meeting personal learning needs, updating knowledge and skills, transferring technology, enhancing occupational skills, or short-term training programs, except for students enrolled in continuing education programs leading to national education system credentials.

8. Tuition exemption, reduction, and support, as well as study cost support, shall not be applicable during periods when a student is suspended from studies due to disciplinary action, required to withdraw, on academic probation, repeating a course, or supplementing studies. If a student must suspend studies, repeat a course, or be placed on academic probation (no more than once) due to illness, accident, or force majeure not resulting from disciplinary action or voluntary withdrawal, the head of the educational institution may allow continued enrollment according to regulations and the student may continue to benefit from the support policies stipulated in this Decree.

9. The funds for tuition exemption, reduction, support, and study cost support shall be provided based on actual study time but not exceeding nine months per academic year for preschool children, primary and secondary school students, and learners in continuing education institutions following general education programs, and ten months per academic year for vocational and higher education students, with payments made twice a year at the beginning of each semester.

10. The State directly provides study cost support to the subjects specified in Article 17 of this Decree at a rate of 150,000 VND per student per month for purchasing textbooks, stationery, and other study materials. The duration of support is based on actual study time but not exceeding nine months per academic year, with payments made twice a year at the beginning of each semester.

11. In cases where parents (or guardians) of preschool children, primary and secondary school students, and learners in continuing education institutions following general education programs, as well as vocational and higher education students, have submitted applications in accordance with this Decree but have not yet received the tuition exemption, reduction, and support, and study cost support within the prescribed timeframe, they may claim the overdue amount or have it deducted from the next payment.

Article 20. Method for compensating tuition fee exemptions and reductions, and supporting educational expenses for public educational institutions

1. The budget for compensating tuition fee exemptions and reductions, and supporting educational expenses for public educational institutions shall be allocated annually by the state budget through the form of transferring estimated budgets. The allocation of estimated budgets for implementing policies to compensate tuition fee exemptions and reductions, and supporting educational expenses for public educational institutions shall be carried out simultaneously with the annual state budget allocation period. When transferring estimated budgets to public educational institutions, the managing authority must clearly record the estimated budget for implementing policies to compensate tuition fee exemptions and reductions, and supporting educational expenses for students who are eligible for such exemptions, reductions, and support currently studying at public educational institutions.

3. The State Treasury shall base on the withdrawal request documents to control and transfer funds into the tuition revenue account of the educational institution within the scope of the allocated budget.

4. The state budget funds for compensating tuition fee exemptions for public educational institutions shall be transferred and recorded into the tuition revenue account of the educational institution and can be autonomously used according to the actual number of beneficiaries and current regulations on financial autonomy of public service units; in cases where the estimated budget for compensating tuition fee exemptions for public educational institutions exceeds or falls short of the actual number of beneficiaries and the stipulated subsidy level, the educational institution shall report to the managing authority for handling in accordance with current regulations.

5. Based on the educational expense support funds transferred by the State Treasury into the educational institution's account, the educational institution shall be responsible for directly paying to the correct beneficiaries of educational expense support and settling accounts with the People's Committee of communes, wards, or special administrative zones under provincial level or the Department of Education and Training according to the分级管理权限。

Article 21. Method for paying tuition fee exemptions, supporting tuition fees, and supporting educational expenses for students at private and public educational institutions; educational institutions under state-owned enterprises, economic organizations; kindergartens, primary and secondary schools within universities, colleges, and research institutes

1. Method for paying tuition fee support and educational expense support for kindergarten children, primary and secondary school students, and students enrolled in general education programs:

a) The Department of Education and Training or the People's Committee of communes, wards, or special administrative zones under provincial level shall be responsible for directly paying (or authorizing the educational institution to pay) to the parents or guardians of kindergarten children, primary and secondary school students, and students enrolled in general education programs currently studying at educational institutions within their jurisdiction based on national management authority in education and settling accounts for educational expense support funds.

b) Private and public educational institutions shall submit application documents to the Department of Education and Training or the People's Committee of communes based on national management authority in education, including: (i) Decision approving the list of beneficiaries of tuition fee support and educational expense support (including the following contents: name, category, total number of beneficiaries of tuition fee support and educational expense support currently studying at the educational institution, support level and proposed budget for tuition fee support and educational expense support); (ii) Confirmation documents for beneficiaries of educational expense support.

c) The Department of Education and Training or the People's Committee of communes based on national management authority in education shall review and approve the application documents provided by private and public educational institutions, issue withdrawal request forms to submit to the State Treasury.

d) The State Treasury shall base on the withdrawal request forms to control and transfer funds into the accounts of educational institutions within the scope of the allocated budget.

e) Based on the tuition fee support and educational expense funds transferred by the State Treasury into the educational institution's account, the educational institution shall be responsible for directly paying to the accounts of parents or guardians or students ensuring the correct beneficiaries and settling accounts with the People's Committee of communes, wards, or special administrative zones under provincial level or the Department of Education and Training according to national management authority in the field of education.

2. Method for paying tuition fee exemptions and supports for students at vocational education institutions and higher education institutions:

a) The People's Committee of communes, wards, or special administrative zones under provincial level where the student is registered as a resident shall be responsible for directly paying and settling accounts for tuition fee exemptions to the parents or guardians or students currently studying at vocational education institutions (excluding students enrolled in general education programs as stipulated in Clause 1 of Article 21 of this Decree) and higher education institutions.

b) Private and public educational institutions, educational institutions under economic organizations, state-owned enterprises, political social organizations shall submit application documents to the People's Committee of communes, wards, or special administrative zones under provincial level where the student is registered as a resident, including: (i) Decision approving the list of beneficiaries of tuition fee exemptions (including the following contents: name, exemption level, total number of beneficiaries of tuition fee exemptions currently studying at the educational institution); (ii) Confirmation documents for beneficiaries of tuition fee exemptions.

c) The People's Committee of communes, wards, or special administrative zones under provincial level where the student is registered as a resident shall review and approve the application documents provided by the educational institution, issue withdrawal request forms to submit to the State Treasury.

d) The State Treasury shall base on the withdrawal documents to control and transfer funds into the accounts of students who are eligible for tuition fee exemptions and reductions.

Section 3

ESTABLISHING, ALLOCATING THE BUDGET ESTIMATE, SETTLING THE EXPENSES FOR TUITION FEE EXEMPTIONS,

REDUCTIONS, SUPPORT FOR TUITION FEES AND SUPPORT FOR EDUCATIONAL EXPENSES

Article 22. Establishing the Budget Estimate

Annually, based on the Prime Minister's Directive on the development plan and state budget estimate for the planning year, and the Circular guiding the establishment of the state budget estimate for the planning year issued by the Ministry of Finance; taking into account the anticipated number of individuals eligible for tuition fee exemptions, reductions, and support for educational expenses, departments, sectors, central agencies, provincial People's Committees, municipal People's Committees under the central government, and budgetary units at all levels shall establish the budget estimate for the implementation of the tuition fee exemption, reduction, and support for educational expenses system, which will be consolidated and submitted to the Ministry of Finance together with the annual state budget estimate report for the planning year.

1. Funding for implementing the tuition fee exemption and reduction policy for public education institutions

a) Educational institutions shall base on the tuition fee level set by the People's Councils of provinces and centrally-administered cities and the number of individuals exempted from tuition fees within their jurisdiction (regardless of the place of residence of the students) to prepare lists and build budget estimates for compensating the tuition fee exemptions, which will be sent to the Department of Education and Training or the People's Committee of communes, wards, and special administrative regions under the provincial level for review and submission to the competent authority for budget allocation.

b) Vocational education and higher education institutions shall base on the tuition fee levels corresponding to each training program but not exceeding the maximum tuition fee level stipulated in this Decree and the number of individuals eligible for tuition fee exemptions and reductions to prepare lists and build budget estimates, which will be sent to the higher-level budgetary agency for review, consolidation, and submission to the financial agency at the same level for consolidation and submission to the competent authority for budget allocation.

2. Funding for supporting educational expenses

a) Public educational institutions shall base on the level of support for educational expenses stipulated in this Decree and the number of individuals eligible for support for educational expenses to prepare lists and build budget estimates for requesting funding for supporting educational expenses, which will be sent to the Department of Education and Training or the People's Committee of communes, wards, and special administrative regions under the provincial level for review and submission to the competent authority for budget allocation.

b) The Department of Education and Training or the People's Committee of communes, wards, and special administrative regions under the provincial level, based on the level of support for educational expenses stipulated in this Decree and the number of individuals eligible for support for educational expenses in private and non-state educational institutions, shall prepare lists and build budget estimates for individuals eligible for support for educational expenses, which will be submitted to the competent authority for budget allocation.

3. Funding for tuition fee exemptions, reductions, and support for students at private and non-state educational institutions; vocational education and higher education institutions under state-owned enterprises and economic organizations; kindergartens, primary and secondary schools within universities, colleges, and research institutes

a) The Department of Education and Training or the People's Committee of communes, wards, and special administrative regions under the provincial level, based on the level of support for tuition fees of private and non-state kindergartens and primary and secondary schools within the jurisdiction as stipulated by the People's Councils of provinces and centrally-administered cities, and the number of preschool children, primary and secondary school students, and students enrolled in general education programs within the jurisdiction (regardless of the place of residence of the students), shall prepare lists, review, consolidate, and build budget estimates for submission to the competent authority for budget allocation.

b) The People's Committee of communes, wards, and special administrative regions under the provincial level, based on the actual tuition fee levels according to each training program of vocational education and higher education institutions, not exceeding the maximum tuition fee level of public vocational education and higher education institutions that have not yet self-financed regular expenses as stipulated in Clause 1, Article 9 and Clause 1, Article 10 of this Decree, and the number of individuals with permanent residence within the jurisdiction who are eligible for tuition fee exemptions and reductions at private vocational education and higher education institutions, vocational education and higher education institutions under state-owned enterprises, and economic organizations, shall prepare lists, review, consolidate, and build budget estimates for submission to the competent authority for budget allocation.

4. Based on reports from the People's Committee of communes, wards, and special administrative regions under the provincial level, the Department of Education and Training, and the Department of Finance, the provincial People's Committee, and centrally-administered city People's Committee shall take the lead in consolidating, reviewing, and submitting for approval and allocation of funds.

Article 23. Budget Allocation

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

1. The People's Committee of provinces and centrally governed cities shall submit to the People's Council for decision on the allocation of funds for the implementation of payments for subsidies, exemptions, reductions, and support for tuition fees and learning expenses within the local education and training public expenditure budget according to the prescribed regulations.

2. Ministries, sectors, and central agencies shall decide on the allocation of funds for subsidies, exemptions, and reductions of tuition fees for public educational institutions under their jurisdiction according to the prescribed regulations.

Article 24. Management and Settlement of Funds

1. Agencies and units entrusted with funds for the implementation of payments for subsidies, exemptions, reductions, and support for tuition fees and learning expenses shall be responsible for managing, using, and settling the funds in accordance with the purpose and target groups as stipulated by the State Budget Law.

2. The settlement data for payments for subsidies, exemptions, reductions, and support for tuition fees and learning expenses shall be consolidated in the annual state budget expenditure settlement report 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 classification.

Article 25. Sources of Funds

1. The funds for implementing the policy of exemption, reduction, and support for tuition fees and learning expenses as prescribed in this Decree shall be guaranteed by the state budget according to the legal provisions on the分级任务如下：

2. The central budget will provide support to localities that have not balanced their budgets to implement the policy of exemption, reduction, and support for tuition fees and learning expenses as prescribed in this Decree according to the legal provisions.

Chapter V

SERVICE PRICES IN THE FIELD OF EDUCATION AND TRAINING WHEN ASSIGNING TASKS, ORDERING SERVICES, AND BIDDING

WHEN IMPLEMENTING ASSIGNMENTS, PROCUREMENTS, AND TENDERS

Article 26. General Provisions on Service Prices in the Field of Education and Training when Assigning Tasks, Ordering Services, or Bidding

1. Conditions, procedures, formalities, methods, and authorities for assigning tasks, ordering services, or bidding shall be carried out in accordance with the provisions of Government Decree No. 32/2019/NĐ-CP dated April 14, 2019, which stipulates the assignment of tasks, ordering services, or bidding for the provision of public products and services funded by the state budget from regular expenditure and relevant laws.

2. The maximum unit price for ordering early childhood education, general education, higher education, and vocational education services as prescribed in Article 27 of this Decree.

Article 27. Ceiling Prices for Early Childhood Education, General Education, Vocational Education, Higher Education, and Continuing Education Services

1. The ceiling prices for early childhood education, general education, vocational education, higher education, and continuing education services shall be at most equal to the tuition fee levels prescribed in Articles 8, 9, 10, and 11 of this Decree corresponding to each level of education, field of study, program, degree, academic year, and financial autonomy level.

2. Based on policies for economic and social development, the ability to balance the budget, and high requirements for the quality of education and training, ministries, sectors, People's Councils, or People's Committees of provinces and centrally governed cities shall determine the ceiling prices for education and training services according to technical and economic norms or cost standards issued by competent authorities, ensuring they are commensurate with the quality of education and training services.

Chapter VI

IMPLEMENTING PROVISIONS

Article 28. Implementation Organization

1. The Minister of Education and Training, within his/her authority, shall take the lead in coordinating with relevant ministries and sectors to guide the implementation of this Decree.

2. Based on policies for economic and social development and annual inflation rates and economic growth rates, People's Councils of provinces and centrally governed cities, vocational education institutions, and public higher education institutions shall decide to adjust annual tuition fees but not exceed the ceiling tuition fees prescribed in this Decree corresponding to each level of education, field of study, program, degree, academic year, and financial autonomy level.

The mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies for exemption, reduction, and support for tuition fees and learning expenses, as well as principles for determining service prices in the field of education and training, shall be implemented in accordance with the provisions of this Decree.

3. In cases where administrative procedure handling agencies exploit existing electronic data in the National Population Database, other specialized databases, and databases with complete information and files as required by this Decree, parents, guardians, or students do not need to submit related documents to enjoy policies of tuition fee exemption, tuition fee support, and learning expense support.

4. Students studying in one of the specialties of Labor, Leper, Mental Health, Forensic Medicine, Forensic Psychiatry, and Pathological Anatomy at public health training institutions according to the national placement quota as stipulated in Clause 14, Article 15 of Government Decree No. 81/2021/NĐ-CP dated August 27, 2021, concerning the mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies for exemption, reduction, and support for tuition fees and learning expenses, and service prices in the field of education and training shall continue to enjoy tuition fee exemption until graduation as prescribed.

Article 29. Effective Date

1. This Decree takes effect from the date of issuance and replaces Government Decree No. 81/2021/NĐ-CP dated August 27, 2021, concerning the mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies for exemption, reduction, and support for tuition fees and learning expenses, and service prices in the field of education and training, and Government Decree No. 97/2023/NĐ-CP dated December 31, 2023, amending and supplementing certain articles of Government Decree No. 81/2021/NĐ-CP concerning the mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies for exemption, reduction, and support for tuition fees and learning expenses, and service prices in the field of education and training.

2. Ministers, heads of ministerial-level agencies, heads of government agencies, Chairmen of provincial and centrally governed city People's Committees, and related organizations and individuals shall be responsible for enforcing this Decree.