Circular No. 29/2012/TT-BGDĐT on sponsorship for educational institutions under the national education system

CIRCULAR

Provisions on sponsorship for educational institutions under the national education system

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Pursuant to the Education Law dated June 14, 2005 and the Law amending and supplementing certain articles of the Education Law dated November 25, 2009;

Pursuant to Decree No. 36/2012/NĐ-CP dated April 18, 2012, of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 32/2008/NĐ-CP dated March 19, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

Pursuant to Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law, and Decree No. 31/2011/NĐ-CP dated May 11, 2011 of the Government amending and supplementing certain provisions of Decree No. 75/2006/NĐ-CP dated August 2, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law;

At the proposal of the Director of the Department of Planning and Finance,

The Minister of Education and Training promulgates provisions on sponsorship for educational institutions under the national education system as follows:

Article 1. Scope of Regulation and Applicability

Article 1. This Circular stipulates sponsorship for educational institutions under the national education system, including: Principles of sponsorship; forms of sponsorship; management and utilization of sponsored funds; responsibilities of educational institutions receiving sponsorship and relevant administrative agencies.

Article 2. This Circular applies to preschool educational institutions, general educational institutions, continuing education centers, higher educational institutions, and vocational secondary schools under the national education system (hereinafter referred to collectively as educational institutions); organizations and individuals related thereto.

Article 3. Sponsorship for education as prescribed in this Circular is voluntary non-reimbursable funding in the form of money or goods from sources outside the state budget (hereinafter referred to collectively as sponsored funds) provided by organizations and individuals within and outside Vietnam (hereinafter referred to collectively as sponsors) to educational institutions.

Article 4. In cases where sponsorship is intended for scholarships and financial aid to students, it shall be implemented in accordance with Circular No. 35/2011/TT-BGDĐT dated August 11, 2011 of the Minister of Education and Training on awarding and receiving scholarships and financial aid for students in educational institutions under the national education system.

Article 2. Principles and Requirements for Sponsorship

Clause 1. Sponsorship for education is aimed at enhancing physical facilities, supporting teaching and learning activities, and educational activities at educational institutions, thereby effectively implementing the policy of socializing education.

Clause 2. Educational institutions shall not consider fundraising as a condition for providing educational services and shall not specify specific sponsorship levels for sponsors. Sponsored funds must be received, managed, and utilized efficiently in compliance with current legal regulations.

Clause 3. Sponsors shall not attach conditions that bind sponsorship to the enjoyment of educational services or economic benefits derived from sponsored funds provided to educational institutions.

Clause 4. Management and utilization of sponsored funds must ensure transparency and openness in accordance with Circular No. 19/2005/TT-BTC dated March 11, 2005 of the Ministry of Finance guiding financial transparency for funds sourced from the state budget and funds from public contributions, and Circular No. 09/2009/TT-BGDĐT dated May 7, 2009 of the Ministry of Education and Training promulgating the Regulation on Transparency for educational institutions under the national education system.

Clause 5. Encouragement is given to sponsors to organize the construction, procurement, and installation of teaching and learning equipment themselves, with the agreement and guidance of the educational institution.

Article 3. Acceptance of Financial Sponsorship

1. Educational institutions may accept financial sponsorship in cash (including Vietnamese dong or foreign currency, precious stones, precious metals such as gold, diamonds) or through their accounts at the State Treasury or commercial banks.

2. The value of the financial sponsorship must be monitored and recorded in the accounting books of the educational institution according to current regulations.

Article 4. Acceptance of In-Kind Sponsorship

1. Educational institutions may accept in-kind sponsorship, specifically: books, notebooks, clothing, foodstuffs, materials, equipment, teaching aids, and other items with practical value that meet the actual needs of students and the educational institution.

2. In-kind donations not needed within the educational institution, harmful or dangerous to the health of teachers and students, shall not be accepted.

3. The value of the in-kind donations must be monitored and recorded in the accounting books of the educational institution according to regulations.

Article 5. Management and Utilization of Sponsorships

1. Educational institutions shall prepare a Plan for the utilization of sponsorships, specifying the purpose, beneficiaries; methods of organization and implementation, progress schedule; quality of activities, quality of products, projects with detailed budget estimates consistent with current standards and norms. The Plan for utilizing sponsorships must be publicly announced and posted at least 15 working days before implementation to solicit feedback from teachers, staff, students, parents of students, and sponsors. 2. During the implementation of the Plan, it must strictly adhere to the intended purpose, ensure the time schedule, product quality, standards, and norms, comply fully with procedures and bidding processes for investment construction and procurement. The educational institution must prepare a final settlement report on completed work and post it publicly for student and societal oversight and evaluation.

3. Products and projects formed from sponsorships must be used for their intended purposes and allocated maintenance and repair funds regularly to maximize usage efficiency and prevent loss or waste.

4. Sponsorships for emergency relief due to natural disasters, fires, serious accidents, and support for staff, employees, and students suffering from severe illnesses.

Circular No. 72/2008/TT-BTC dated November 30 Article 1. This Circular guides the content, measures, inspection, and evaluation of building safe schools, preventing and controlling accidents and injuries in general education institutions and regular educational institutions, and the responsibilities of relevant agencies, organizations, and individuals. FOR 2008 of the Ministry of Finance guides the implementation of Decree No. 64/2008/NĐ-CP dated June 14 2008 of the Government on mobilizing, receiving, distributing, and using voluntary contributions to assist the people in overcoming difficulties caused by natural disasters, fires, serious accidents, and patients with severe illnesses. 患有严重疾病 it shall be implemented in accordance with Circular No. 72/2008/TT-BTC dated November 30 the 7 year 2008 of the Ministry of Finance guiding the implementation of Decree No. 64/2008/NĐ-CP dated June 14 the 5 year 2008 of the Government on mobilizing, receiving, distributing, and using voluntary contributions to support the people in overcoming difficulties caused by natural disasters, fires, serious accidents, and patients with severe diseases.

Article 6. Cases Where the Sponsor Organizes Implementation Itself

In cases where the sponsor organizes the upgrading, repair, or new construction, procurement of assets for the educational institution or organizes supportive teaching and learning activities, extracurricular activities, the educational institution shall have the following responsibilities:

1. Guide and assist the sponsor in using the sponsorship appropriately to meet the needs and align with the development plan of the educational institution. 2. Coordinate with the sponsor

to implement technical measures, procedures and formalities during the implementationto ensure the quality and aesthetics of the product, project. 3. Inspect and accept products and projects implemented by the sponsor in accordance with legal provisions and have the responsibility to manage, maintain, and repair to ensure the effective and purposeful use of the products and projects.

3. The acceptance, receipt of products and works implemented by the sponsor itself in accordance with the provisions of the law and shall be responsible for managing, maintaining, and servicing to ensure that the products and works are used effectively and for their intended purposes.

Article 7. Responsibilities of the People's Committees of provinces and centrally governed cities (referred to collectively as provincial-level People's Committees)

1. Directing the lower-level People's Committees, educational management agencies, financial management agencies, and related sectors to implement this Circular within their respective jurisdictions.

2. Directing the Department of Education and Training to take the lead and coordinate with relevant sectors to conduct inspections and checks on the implementation of this Circular within their jurisdiction, promptly rectifying and handling any violations.

Article 8. Responsibilities of the Department of Education and Training

1. Advising the Provincial People's Committee on guiding and directing the implementation of this Circular within their jurisdiction.

2. Taking the lead and coordinating with financial agencies, inspection agencies, and related units to organize inspections and checks on the implementation of this Circular within their jurisdiction, promptly rectifying and handling any violations.

Article 9. Responsibilities of the heads of educational institutions

The head of an educational institution shall be responsible under the law for managing and using the funds provided to the educational institution, specifically:

1. Implementing the provisions of this Circular; conducting summaries and evaluations to improve and enhance the effectiveness of managing and using the funds. Preparing reports on income and expenditure of the funds and the results of implementation, submitting them to the direct supervisory authority and sending them to the fund providers.

2. Establishing a unit to receive funds from the educational institution, including: A representative from the leadership of the educational institution, representatives from functional departments, and the Parent-Teacher Association (for preschools, primary and secondary schools, and continuing education centers) or representatives from the Ho Chi Minh Communist Youth Union and Student Associations (for vocational colleges and higher education institutions).

3. Cooperating with the fund providers to effectively implement the funds for the educational institution. Proactively proposing to the fund providers the priority tasks in using the funds to strengthen school facilities, support teaching and learning activities, and educational activities consistent with the development plan of the educational institution.

4. Being responsible for reporting and explaining to supervisory, inspection, and auditing units regarding the management and use of funds at the educational institution if requested.

5. Being responsible for explaining and responding to any inquiries (if any) from teachers, staff, students, parents, and fund providers regarding the receipt, management, and use of the funds.

Article 10. Honoring and Providing Benefits to Fund Providers

1. Fund providers who have made positive contributions to the development of education and training shall be honored by the head of the educational institution and educational management agencies within their authority or proposed to higher authorities for appropriate forms of recognition to acknowledge the funding provided to the educational institution.

2. Organizations providing funds for education shall enjoy preferential policies as stipulated in Circular No. 130/2008/TT-BTC dated December 26, 2008, of the Ministry of Finance on "Guidelines for implementing certain provisions of the Law on Corporate Income Tax No. 14/2008/QH12 and guidelines for implementing Decree No. 124/2008/NĐ-CP dated December 11, 2008, of the Government detailing certain provisions of the Law on Corporate Income Tax." 3. Individuals providing funds for education through charitable funds, humanitarian funds, and scholarship funds shall be entitled to deductions from taxable personal income according to Circular No. 84/2008/TT-BTC dated September 30, 2008, of the Ministry of Finance "Guidelines for implementing certain provisions of the Personal Income Tax Law and guidelines for implementing Decree No. 100/2008/NĐ-CP dated September 8, 2008, of the Government detailing certain provisions of the Personal Income Tax Law."

1. This Circular takes effect from October 25, 2012.

Article 11. Effectiveness and Responsibility for Implementation

Director of the Office,

2. Heads of units related to the Ministry of Education and Training, Chairmen of the People's Committees of provinces and centrally governed cities, Directors of Departments of Education and Training, and Heads of educational institutions are responsible for implementing this Circular. , the head of the municipal education and training department, and the heads of educational institutions are responsible for implementing this Circular.