Joint Circular No. 28/2003/TTLT/BTC-BGD stipulates the collection and utilization regime for examination and recruitment fees (admission fees) at educational and training institutions within the national education system.

JOINT CIRCULAR

REGULATIONS ON THE COLLECTION AND USE OF EXAMINATION FEES AND APPLICATION FEES (ENROLLMENT FEES)

for educational and training institutions under the national education system

 

 

Pursuant to the Education Law, Decree No. 43/2000/NĐ-CP dated 30/8/2000 of the Government detailing and guiding the implementation of certain provisions of the Education Law;

Pursuant to the Ordinance on Fees and Application Fees dated 28/8/2001 and Decree No. 57/2002/NĐ-CP dated 3/6/2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

The Ministry of Finance and the Ministry of Education and Training hereby stipulate the regulations on the collection and use of examination fees and application fees (enrollment fees) for admission to educational institutions within the national education system as follows:

 

I- GENERAL PRINCIPLES:

Article 1. Examination fees and application fees (enrollment fees) are amounts paid by candidates (or their families) participating in entrance examinations for admission to educational institutions within the national education system that are required by law to conduct entrance examinations, to ensure activities related to the admission process of agencies and units directly involved in the admission process (Ministry of Education and Training, Departments of Education and Training, educational institutions within the national education system).

Article 2. Industries, localities, and educational institutions within the national education system shall not independently establish and collect examination fees and application fees contrary to the provisions of this Circular.

Article 3. Examination fees and application fees shall be collected at the prescribed rates, used for their intended purposes, and managed with frugality according to current financial regulations.

Article 4. Examination fees and application fees include: Registration fees, examination fees, preliminary selection fees, admission fees, and entrance examination fees.

II- APPLICABLE OBJECTS AND FEES:

Clause 1. Candidates who actually register for entrance examinations to educational institutions within the national education system (if required by law to hold entrance examinations) must pay examination fees and application fees as stipulated in Point 2, Part II of this Circular, including:

a) Candidates registering for and taking entrance examinations to high schools.

b) Candidates registering for and taking entrance examinations to higher education institutions, colleges, vocational high schools, and vocational training centers.

c) Candidates registering for and taking entrance examinations for postgraduate training.

d) Candidates registering for and taking entrance examinations for overseas training funded by the state budget.

Clause 2. The collection rates for examination fees and application fees for admission to educational institutions within the national education system are specified as follows:

2.1 Examination fees and application fees for institutions under central management:

a) Entrance examinations for high school (if applicable): 15,000 (fifteen thousand) VND per candidate per examination attempt.

b) Entrance examinations for universities, colleges, vocational high schools, and vocational training centers:

b.1 Candidates eligible for direct admission or direct enrollment to universities, colleges, vocational high schools, and vocational training centers: 15,000 (fifteen thousand) VND per candidate per application.

b.2 Candidates registering for and taking entrance examinations to universities, colleges, vocational high schools, and vocational training centers (for institutions conducting examinations):

Registration for examination: 40,000 (forty thousand) VND per candidate per application.

Preliminary selection (for institutions conducting preliminary selection before the main examination): 20,000 (twenty thousand) VND per candidate per examination attempt (including all subjects).

Main examination:

Cultural subjects examination: 20,000 (twenty thousand) VND per candidate per examination attempt (including all subjects).

Specialized subjects examination: 50,000 (fifty thousand) VND per candidate per examination attempt (including all subjects).

c) Entrance examinations for postgraduate training:

Registration for examination: 50,000 (fifty thousand) VND per candidate per application. Examination: 100,000 (one hundred thousand) VND per candidate per subject attempted.

d) Entrance examinations for overseas training funded by the state budget:

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

Main examination:

Foreign language subject: 200,000 (two hundred thousand) VND per candidate.

Basic and specialized subjects: 100,000 (one hundred thousand) VND per candidate per subject attempted.

2.2 Collection rates for examination fees and application fees for institutions under local management:

Implemented at rates set by the People's Council of provinces and centrally-administered cities in accordance with local conditions. The Department of Finance and Price Control is responsible for coordinating with the Department of Education and Training to determine the collection rates based on necessary and reasonable costs for organizing entrance examinations (including construction costs, labor costs, and other allowances based on labor costs, management costs, etc.) in accordance with the principles guiding fee collection levels as stipulated in Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance, which guides the implementation of laws on fees and application fees, and the provisions of this Circular, to submit to the provincial People's Council for decision in accordance with Article 92 of the Education Law.

Article 3. Examination fees and application fees shall be collected in Vietnamese Dong.

III. DISTRIBUTION, MANAGEMENT, AND USE OF FUNDS COLLECTED FROM EXAMINATION FEES AND APPLICATION FEES:

Clause 1. Distribution of funds collected from examination fees and application fees:

a) All funds from registration fees for universities, colleges, vocational high schools, and vocational training centers collected directly by Departments of Education and Training shall be distributed as follows:

A portion of 4,000 (four thousand) VND per candidate per application shall be remitted to the Ministry of Education and Training to supplement funding for implementing the admission process and other related work of the Ministry.

The Department of Education and Training may retain 6,500 (six thousand five hundred) VND per candidate per application (for candidates submitting applications to the Department) to supplement funding for implementing the admission process at the local level.

The remaining funds from registration fees collected shall be transferred to the educational institution where the candidate registered for the examination.

b) All funds from registration fees for universities, colleges, vocational high schools, and vocational training centers collected directly by educational institutions shall be remitted to the Ministry of Education and Training 4,000 (four thousand) VND per candidate per application to supplement funding for implementing the admission process and other related work of the Ministry; the remaining funds shall be used for admission-related work at the educational institution.

c) All funds from preliminary selection fees, examination fees, and admission fees for universities, colleges, vocational high schools, and vocational training centers collected directly by educational institutions shall be used according to regulations.

d) All funds from examination fees for high school admissions, postgraduate training, and overseas training funded by the state budget collected directly by organizations, units, and educational institutions conducting the examinations shall be used according to regulations.

Clause 2. Use of funds collected from examination fees and application fees:

Agencies and units directly involved in the admission process may use the examination fee amount allocated according to the provisions of Point 1, Section herein for expenses related to the admission process as follows:

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

Expenses for implementing the admission process from the Ministry down to provincial departments and educational training institutions;

Expenses for meetings, training sessions, inspections, and audits;

Expenses for receiving and processing registration applications;

Expenses for data entry and processing on computers;

Expenses for preparing, printing, and securing examination questions;

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

Expenses for printing examination notices and examination room lists;

Expenses for publicizing information about the admission process through mass media (including the Internet);

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

Other expenses directly related to organizing enrollment activities.

b) Serving the examination process, including:

Expenses for supervising examinations;

Expenses for grading examinations, inspections, and re-evaluations;

Expenses for preliminary screening, selection, and summoning successful candidates;

Expenses for printing grade sheets and examination result certificates;

Expenses for verifying examination results of successful candidates;

Expenses for reviewing research student and intern proposals;

Expenses for publicizing information about the admission process through mass media (including the Internet);

Expenses for printing and purchasing fee receipts and office supplies;

Other expenses directly related to examination activities.

The standard expenditure for the aforementioned expense at Point 2 shall be stipulated by the Ministry of Education and Training after obtaining a written consensus from the Ministry of Finance.

3. Management of examination and admission fees: Agencies and units directly involved in the admission process shall be responsible for:

a) Publicly posting the fee rates for examinations and admissions at the collection points and collecting fees strictly in accordance with the rates prescribed in Point 2 of Part II of this Circular. When collecting examination and admission fees, a receipt must be issued to the payer in accordance with the regulations of the Ministry of Finance. Receipts should be obtained from local tax authorities where the unit is headquartered (or self-printed receipts after reaching agreement with the Provincial Tax Office) and managed and used in accordance with the regulations on management and use of fee and tax receipts issued by the Ministry of Finance.

b) Agencies and units collecting fees must deposit all collected examination and admission fees into their temporary holding account "fees and taxes" at the State Treasury within ten days.

c) Implement accounting records and vouchers to track the collection and management of examination and admission fees according to the accounting system for administrative and public service units issued together with Decision No. 999/TC/QĐ/CĐKT dated November 2, 1996 of the Ministry of Finance and Circular No. 121/2002/TT-BTC dated December 31, 2002 of the Ministry of Finance guiding accounting for revenue-generating public service units (for state-owned educational training institutions which are revenue-generating public service units), and the accounting system applicable to non-state entities operating in education, healthcare, culture, and sports issued together with Decision No. 12/2001/QĐ-BTC dated March 13, 2001 of the Ministry of Finance (for non-state educational training institutions).

d) Annually, they must prepare budgets for income and expenditure related to examinations and admissions simultaneously with financial budgets. The preparation and implementation of budgets, as well as the management and use of collected fees, must comply with current financial regulations and be consolidated into periodic financial reports of the agency or unit according to budgetary management levels, ensuring principles of financial transparency and democracy.

e) Balance income sources to cover expenses for organizing the admission process. In cases where income is insufficient to cover expenses, educational training institutions may use existing funds of the unit to cover admission process expenses; for institutions tasked with sending students abroad for training using state budget, supplementary funding will be provided by the state budget.

Any surplus from examination and admission fees (if any) shall be added to the operational budget of the unit.

IV- IMPLEMENTATION:

1. This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Circular No. 03/TT-LB dated February 29, 1996 of the Joint Ministry of Education and Training - Ministry of Finance "Guidelines for the Collection and Use of Admission Fees for Universities, Colleges, and Secondary Vocational Schools," Circular No. 95/2000/TT-BTC dated September 22, 2000 of the Ministry of Finance "Regarding Admission Fees for Overseas Training Using State Budget," and Circular No. 34/2001/TT-BTC dated May 25, 2001 of the Ministry of Finance "Guidelines for the Collection and Use of Admission Fees for State-Owned Educational Institutions."

2. Provincial Departments of Finance and Price Control, and Tax Bureaus of centrally administered cities have the responsibility to guide and inspect the collection and management of examination and admission fees in accordance with this Circular.

Candidates subject to examination and admission fees, agencies and units collecting such fees, and relevant agencies have the responsibility to implement this Circular properly.

During implementation, if there are any difficulties, agencies, units, and individuals are requested to report them to the Joint Ministry of Finance - Ministry of Education and Training for study and resolution./.