Circular No. 24/2018/TT-BTC guiding the management of training funds for Laotian and Cambodian overseas students (under the Agreement) studying in Vietnam

CIRCULAR

Guidelines for managing training funds for Laotian and Cambodian exchange students studying in Vietnam using government aid funds

(under the Agreement) studying in Vietnam

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing the adjustment plan for the training cost standards for Laotian and Cambodian students studying in Vietnam (under the Agreement) approved by the Prime Minister in Decision No. 11649/VPCP-QHQT dated November 1, 2017 of the Government Office.

Considering the proposal of the Director of the Department of Debt Management and External Finance;

The Minister of Finance issues this Circular guiding the management of training funds for Laotian and Cambodian students (under the Agreement) studying in Vietnam as follows:

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the training cost standards and the provision of non-repayable aid funds from the Government of the Socialist Republic of Vietnam to the Governments of Laos and Cambodia for the training of Laotian and Cambodian students sent to study in Vietnam under bilateral cooperation agreements between the Government of Vietnam and the Governments of Laos and Cambodia.

2. Scope of application: This Circular applies to training institutions in Vietnam; Laotian and Cambodian students and related organizations and individuals.

Article 2. Interpretation of Terms

In this Circular, the following terms shall be understood as follows:

1. Agreement: refers to the Agreement and Minutes of Joint Government Commission Meetings signed between the Government of Vietnam and the Governments of Laos and Cambodia.

2. Students: refers to Laotian and Cambodian officials, pupils, and students coming to Vietnam to study under the Agreement.

3. Long-term training: includes secondary, university, and postgraduate education systems as prescribed, with a training period of 12 months or more.

4. Short-term training: refers to courses and training programs aimed at enhancing specialized knowledge with a training period of less than 12 months.

Article 3. Principles of management and training funding

1. Training funds, initial support, and living expenses are provided through the training institution authorized by the competent authority to train Laotian and Cambodian students.

2. Training institutions are responsible for managing and using funds for their intended purposes effectively, transparently, and in accordance with regulations.

3. Budget preparation, settlement, and finalization shall be carried out in accordance with the State Budget Law, relevant regulations, and this Circular.

4. For students not attending full-time, the training costs are calculated monthly based on actual attendance days (in cases where less than one month).

Article 4. Training Fund

        1. Content of Expenditure

1. Regular expenditure includes costs for teaching and learning activities, including translation and interpretation fees for materials (if applicable), travel and fieldwork expenses for short-term training courses (if applicable), and accommodation support for students.

        b) One-time expenditures for the entire course: equipment support for teaching and practical activities, equipment for student dormitory life, sightseeing expenses, admission procedure fees, course completion and graduation thesis defense fees, gift expenses, and airport reception and departure expenses for students.

Other expenses

- Comprehensive health check-up at the beginning of the course, annual comprehensive health check-ups;

- Expenses for National Day celebrations in Vietnam and the partner country, and traditional festivals in Vietnam and the partner country

        2. Cost Standards

        a) Long-term training students: VND 2,576,000 per person per month.

        b) Short-term training students: VND 5,485,000 per person per month.

        c) Training institutions in the defense, security, cryptographic, sports, and cultural arts sectors are granted an additional 10% of the training funds allocated according to Points a and b of Clause 2 of this Article.

        d) For specific expenditures listed in Clause 1 of this Article: apply the cost standards set by the training institution (if available) in compliance with the law; if there are no specific standards, the institutions may allocate funds independently. The total expenditures must not exceed the cost standards specified in Clause 2 of this Article.

Article 5. Living Allowance

1. Content of Expenditure: Living expenses for students.

2. Expense Limits

- Secondary long-term training students: VND 3,080,000 per person per month.

- University long-term training students: VND 3,630,000 per person per month.

        - Postgraduate long-term training students: VND 4,110,000 per person per month.

- Short-term training students: VND 4,820,000 per person per month.

- Vietnamese language students preparing for secondary and university entrance exams: VND 2,460,000 per person per month.

- Vietnamese language students preparing for postgraduate entrance exams: VND 2,900,000 per person per month.

3. Principles of Expenditure

a) For training institutions that do not provide centralized meals, all living expenses are provided directly to the students.

b) For training institutions that provide centralized meals as prescribed, the centralized meal allowance for Laotian and Cambodian students shall not exceed 45% of the cost standard specified in Clause 2 of this Article; the remaining amount shall be provided directly to the students.

Article 6. Initial Support for Equipment Provision

1. Content of Expenses

a) Initial personal equipment support necessary for each student is provided once by the training institution for use throughout the course, including essential items such as blankets, mosquito nets, wash basins, clothes, etc. If lost or damaged, replacements will not be provided.

b) Students who have received initial personal equipment support when studying Vietnamese to prepare for entrance exams will not receive further initial personal equipment support when entering formal courses.

2. Support Standards

a) Long-term training students: VND 4,480,000 per person.

b) Short-term training students: VND 3,580,000 per person.

c) Foreign students in the national defense, security, telecommunication sectors shall be additionally provided with uniform allowance worth 55,000 VND/person/month.

3. Principles of Expenditure

Initial support funds are provided through the training institution to directly support students.

Article 7. Travel expenses

1. For long-term and short-term concentrated foreign students: one round-trip economy class air ticket (from their home country to Vietnam upon enrollment and back to their home country upon graduation) and airport fees, excess baggage charges beyond 20kg according to the most cost-effective route.

In cases where students choose other means of transportation (not air travel), they shall be reimbursed for the actual fare recorded on the receipt issued by the transportation provider. The fare shall not exceed the lowest economy class airfare from the point of departure to the destination.

2. For regular non-concentrated master's programs: during each period of concentrated study, students shall be supported with one round-trip ticket either going or returning. If the training institution organizes pick-up and drop-off services at the border gate for foreign students and obtains their agreement, the actual travel costs from/to the border gate shall be reimbursed up to 50% of the lowest economy class airfare from the point of departure to the destination.

Article 8. Budget Estimation, Allocation, Payment, and Settlement of Aid Funds

1. Preparation and allocation of budget estimates

          a) Based on new training quotas, the number of current foreign students, and the training expenditure standards stipulated in this Circular, ministries, central agencies, and localities authorized to allocate training quotas for Lao and Cambodian foreign students shall prepare budget estimates for assistance funding, submit them to the Ministry of Planning and Investment and the Ministry of Finance for consolidation into the assistance funding budget estimate, and report to the competent authority for review and decision.

          b) On the basis of the allocated assistance funding budget estimate, ministries, central agencies, and localities shall allocate the assistance funding budget estimate to subordinate training institutions.

2. Payment of Aid Funds

1. Training institutions shall withdraw assistance funding through the State Treasury in accordance with regulations.
2. The State Treasury shall control expenditures and make payments for assistance funding in accordance with regulations.

3. Settlement of Aid Funds

a) Settlement of expenditures based on actual spending, with complete invoices and supporting documents proving compliance with regulations, except for items subject to lump-sum allocation as provided by law.

b) Ministries, central agencies, and localities shall prepare final accounts reports on assistance funding for training, consolidate them in the final accounts reports on state budget expenditures of ministries, central agencies, and localities, and submit the final accounts reports to the Ministry of Finance for verification and consolidation of the final accounts of the state budget of ministries, central agencies, and localities in accordance with regulations.

Article 9. Implementation Organization

1. Effectiveness

This Circular takes effect from May 1, 2018, and replaces Circulars of the Ministry of Finance: No. 120/2012/TT-BTC dated July 24, 2012, stipulating the training expenditure allowance for Lao and Cambodian foreign students (under the Agreement) studying in Vietnam, and Circular No. 140/2014/TT-BTC dated September 24, 2014, amending and supplementing Circular No. 120/2012/TT-BTC dated July 24, 2012.

2. Transitional Provisions

Where ministries, central agencies, and localities have been authorized to allocate the 2018 assistance funding budget estimate for training Lao and Cambodian foreign students before the effective date of this Circular, they may propose supplementary assistance funding budget estimates for the difference caused by changes in the training expenditure allowance.

3. During implementation, if there are any difficulties, relevant agencies and units are requested to promptly notify the Ministry of Finance for coordination and resolution./.