Circular No. 26/2007/TT-BTC guiding the level of tuition fees, management, and use of tuition fees for training motor vehicle drivers on public roads

CIRCULAR

Guidelines for tuition fees, management, and use of tuition fees for training motor vehicle drivers

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Pursuant to Article 56 of the Road Traffic Law dated June 29, 2001.

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002, and Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges.

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance.

After reaching consensus with the Ministry of Transport, the Ministry of Finance provides guidelines for tuition fees, management, and use of tuition fees for training motor vehicle drivers as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

1. Tuition fees are contributions from students, serving as a source of funds to cover all expenses for training institutions providing motor vehicle driver training. In addition to the tuition fees prescribed in this Circular, training institutions shall not collect any other fees from students contrary to the established regulations.

2. Tuition fees for training motor vehicle drivers are set according to each course; students pay tuition fees for the courses they attend.

3. The Ministry of Transport specifies mandatory courses in the training of motor vehicle drivers.

4. Implement exemptions and reductions in tuition fees for individuals belonging to social policy groups as stipulated by current state regulations.

5. Training institutions must ensure conditions regarding infrastructure and technical standards as prescribed in the Regulation on Management of Motor Vehicle Driver Training issued pursuant to Decision No. 4353/2001/QĐ-BGTVT dated December 18, 2001 of the Minister of Transport; the Vocational Training Program for Motor Vehicle Drivers issued pursuant to Decision No. 4170/2001/QĐ-BGTVT dated December 7, 2001 of the Minister of Transport, and the Regulation on Legal Knowledge Training for Operators of Special Purpose Vehicles Participating in Road Traffic issued pursuant to Decision No. 36/2006/QĐ-BGTVT dated October 31, 2006 of the Minister of Transport.

6. Training institutions directly collect tuition fees for motor vehicle driver training, maintain detailed records for strict management, account for actual training types at the institution; implement the collection and use of tuition fees for motor vehicle driver training in accordance with current state regulations.

II. SPECIFIC PROVISIONS

1. Specific tuition fee levels for each type of certificate and category of motor vehicle driver's license are as follows:

Unit: VND

3. Tuition fee exemptions and reductions:

a) Exemptions and reductions for subject courses: Students are exempt from paying tuition fees for courses that are waived. The examination for exemption from courses is carried out in accordance with the regulations of the Ministry of Transport.

b) Exemptions and reductions for social policy beneficiaries: For training forms issuing driver's licenses for categories A3, A4, B1, B2, C conducted by public training institutions, the provisions of Joint Circular No. 54/1998/TTLT/Bộ GD&ĐT-TC dated August 31, 1998 of the Ministry of Education and Training - Ministry of Finance guiding the collection, expenditure, and management of tuition fees at public educational and training institutions within the national education system shall be applied. For non-public training institutions, the provisions of Circular No. 23/2001/TTLT/BTC-BLĐTBXH dated April 6, 2001 of the Joint Ministry of Finance - Ministry of Labor, Invalids, and Social Affairs guiding the implementation of tuition fee reduction policies for students and trainees belonging to social policy groups currently studying at non-public educational and training institutions shall be followed.

4. Management of tuition fees for motor vehicle driver training:

a) Content of expenditures:

- Wages, allowances, and contributions based on wages;

- Remuneration; collective welfare expenses;

- Administrative expenses: public services, office supplies;

- Fuel expenses for training operations;

- Regular maintenance and major repair expenses for assets used in training;

- Tire, battery, and other equipment expenses for training operations;

- Vehicle inspection and insurance expenses according to regulations;

- Depreciation of fixed assets used in training;

- Capital repayment and interest on loans (if applicable);

- Other expenses for training operations.

b) Financial management mechanism:

- Payment of capital, payment of interest on loans (if any);

- Other expenses serving training activities.

b) Financial management mechanism:

- For public driving schools: Implement according to the financial autonomy mechanism for units that fully self-fund their operational costs as prescribed in Decree No. 43/2006/NĐ-CP dated April 25, 2006 of the Government on the rights of self-management and self-responsibility for the implementation of tasks, organizational structure, staffing, and finance for public service units, Circular No. 71/2006/TT-BTC dated August 9, 2006 of the Ministry of Finance guiding the implementation of Decree No. 43/2006/NĐ-CP. This circular supplements the following points:

+ Use revenue receipts for fee payers as stipulated in current regulations of the Ministry of Finance regarding the issuance, management, and use of tax stamps.

+ The entire tuition revenue from training motor vehicle drivers shall be deposited in the State Treasury account where the unit has its transaction account; the State Treasury shall control expenditures according to current regulations.

+ As for depreciation of fixed assets (theoretical classroom, practical classroom, electronic simulator cabin, training vehicles, practice fields), annually, the unit transfers it into the development fund for investment in equipment serving driver training such as cars, motorcycles, specialized classrooms, and other assets.

- For non-public driving schools: Implement according to the provisions set out in Decree No. 53/2006/NĐ-CP dated May 25, 2006 of the Government on policies encouraging the development of non-public service providers, Circular No. 91/2005/TT-BTC dated October 2, 2006 of the Ministry of Finance guiding Decree No. 53/2006/NĐ-CP dated May 25, 2006. This circular supplements the following points:

+ Use invoices for tuition fees for payers as stipulated in current regulations of the Ministry of Finance regarding the issuance, management, and use of sales invoices.

+ The entire tuition revenue from training motor vehicle drivers shall be deposited in a bank account or at the State Treasury where the unit has its transaction account;

+ As for depreciation of fixed assets (theoretical classroom, practical classroom, electronic simulator cabin, training vehicles, practice fields), annually, the unit may transfer it into a fund for investment in equipment serving driver training such as cars, motorcycles, specialized classrooms, and other assets.

+ Driving training institutions must fulfill all tax obligations to the state budget according to current regulations;

5. Inspection and supervision:

- The Ministry of Transport, Provincial Departments of Transport have the responsibility to inspect driving schools regarding technical standards as prescribed in the Regulation on Driver Training Management for Motor Vehicles on Public Roads, issued by Decision No. 4353/2001/QĐ-BGTVT dated December 18, 2001 of the Minister of Transport; the Vocational Driver Training Program for Motor Vehicles on Public Roads, issued by Decision No. 4170/2001/QĐ-BGTVT dated December 7, 2001 of the Minister of Transport; the Regulation on Legal Knowledge Training for Drivers of Special Purpose Vehicles Participating in Road Traffic, issued by Decision No. 36/2006/QĐ-BGTVT dated October 31, 2006 of the Minister of Transport.

- The Ministry of Transport, Provincial Departments of Transport shall cooperate with financial authorities at the same level to organize regular or spot inspections on the collection and use of tuition fees for driver training for motor vehicles on public roads, ensuring proper and effective use.

- The heads of driving schools for motor vehicles on public roads are responsible for all income and expenditure activities of their units; they must ensure compliance with Decision No. 4353/QĐ-BGTVT dated December 18, 2001, Decision No. 4170/2001/QĐ-BGTVT dated December 7, 2001, and Decision No. 36/2006/QĐ-BGTVT of the Minister of Transport; they must publicly disclose the situation of income and expenditure, and the policy of tuition fee exemptions for eligible groups according to the prescribed regulations.

6. Adjustment of Tuition Fee Levels:

Based on the tuition fee levels prescribed in this circular and considering the economic and social characteristics of each locality, the material conditions of training institutions, relevant ministries and provincial people's committees may specify specific tuition fee levels for schools and centers under their management; however, they must not increase or decrease more than 20% of the tuition fee levels prescribed in this circular and must ensure compliance with the driver training program for motor vehicles on public roads prescribed by the Ministry of Transport.

III. IMPLEMENTATION

This circular takes effect 15 days after its publication in the Official Gazette and replaces Circular No. 44/2001/TT-BTC dated June 15, 2001 of the Ministry of Finance on the collection and use of tuition fees for driver training and examination fees for motor vehicles on public roads.

Any difficulties encountered during implementation should be reported by driving schools to the Ministry of Finance and the Ministry of Transport for prompt resolution./.