Circular No. 40/2024/TT-BTC guides the payment methods for certain expenses from the state budget for overseas students and learners studying abroad under training tasks and projects when it is not possible to transfer funds abroad.

CIRCULAR
Guidelines on payment methods for certain expenditures from the state budget for overseas students and learners studying abroad under training tasks and projects when it is not possible to transfer funds abroad

Pursuant to the State Budget Law 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 State Budget Law;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Administrative and Public Financial Affairs Department,

The Minister of Finance issues this Circular guiding payment methods for certain expenditures from the state budget for overseas students and learners studying abroad under training tasks and projects when it is not possible to transfer funds abroad.

Article 1. Scope of Regulation and Applicability

Article 1. This Circular guides payment methods for certain expenditures from the state budget for overseas students and learners studying abroad under training tasks and projects when it is not possible to transfer funds abroad; such expenditures include living expenses and health insurance provided to overseas students and learners dispatched abroad by authorized authorities according to regulations.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Overseas students dispatched by the Ministry of Education and Training to study abroad according to Point 2, Part I of the Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG dated December 5, 2007 of the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs guiding the system, issuance, and management of funding for Vietnamese overseas students using state budget funds (hereinafter referred to as Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG) and Joint Circular No. 206/2010/TTLT-BTC-BGDĐT-BNG dated December 15, 2010 of the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Foreign Affairs guiding the system, issuance, and management of funding for Vietnamese overseas students using state budget funds (hereinafter referred to as Joint Circular No. 206/2010/TTLT-BTC-BGDĐT-BNG);

b) Learners dispatched by authorized authorities to train and enhance skills abroad under human resource training and enhancement projects approved by authorized authorities, including:

- The Project on Training and Enhancing Scientific and Technological Human Resources in Vietnam and Abroad Using State Budget Funds pursuant to Decision No. 2395/QĐ-TTg dated December 25, 2015 of the Prime Minister.

- The Project on Cultivating Talent in Cultural and Art Fields for the Period 2016-2025 with Vision to 2030 pursuant to Decision No. 1341/QĐ-TTg dated July 8, 2016 of the Prime Minister.

- The Project on Training and Enhancing Cultural and Artistic Human Resources Abroad until 2030 pursuant to Decision No. 1437/QĐ-TTg dated July 19, 2016 of the Prime Minister.

- The Project on Selecting, Training, and Enhancing Sports Talents and High-Performance Sports Personnel until 2035 pursuant to Decision No. 223/QĐ-TTg dated February 22, 2019 of the Prime Minister.

- The Project on Training and Enhancing the Competence of University Lecturers and Managers to Meet Fundamental and Comprehensive Educational Reform Requirements pursuant to Decision No. 89/QĐ-TTg dated January 18, 2019 of the Prime Minister.

- The Project on Training pursuant to Decision No. 2779/QĐ-BQP dated July 31, 2013 of the Ministry of Defense.

- The Project on Training and Enhancing Leadership and Management Personnel Conducted by Party Agencies.

- Other training and enhancement projects for human resources abroad approved by authorized authorities.

c) Ministries, agencies, organizations, and individuals assigned the task of organizing the implementation of training and enhancement projects for human resources abroad in various fields according to decisions of authorized authorities.

Article 2. Interpretation of Terms

In cases where it is not possible to transfer funds abroad for overseas students and learners studying abroad as stipulated in this Circular, it means that due to objective reasons (including war, natural disasters, epidemics, and other objective reasons), ministries, agencies, and organizations assigned the task of implementing training and enhancement projects for human resources abroad cannot implement the transfer of funds (living expenses and health insurance) according to current regulations for overseas students and learners studying abroad based on dispatch decisions made by authorized authorities.

Article 3. Payment Method

1. When it becomes impossible to transfer funds abroad for overseas students and those studying abroad, the Ministries, agencies, and organizations assigned the task of organizing the implementation of training and capacity building programs for human resources abroad as stipulated in Clause 1 and Clause 2 of Article 2 of this Circular shall submit proposals to the State Treasury to process payments of funds for overseas students and learners (including living expenses and health insurance abroad) in US dollars (USD) into personal accounts opened at banks in Vietnam.

The Ministries, agencies, and organizations shall be fully responsible for the accuracy, honesty, and legality of the proposal documents submitted to the State Treasury, while ensuring compliance with current laws on foreign exchange management.

2. The level of living expense and health insurance allowances provided to overseas students and learners shall be implemented according to the provisions of the Circulars of the Ministry of Finance regarding the management and use of state budget funds to implement training and capacity building tasks and programs abroad as follows:

a) Point 3.2 Section II Part II Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG and the provisions in Clause 3 and Clause 4 of Article 1 of Joint Circular No. 206/2010/TTLT-BTC-BGDĐT-BNG.

b) Clause 3 and Clause 4 of Article 4 of Circular No. 88/2017/TT-BTC dated August 22, 2017 of the Ministry of Finance guiding the financial mechanism for implementing the Training and Capacity Building Program for Science and Technology Human Resources both domestically and abroad using state budget funds (hereinafter referred to as Circular No. 88/2017/TT-BTC).

c) Point b Clause 1 of Article 5 of Circular No. 54/2022/TT-BTC dated August 17, 2022 of the Ministry of Finance regarding the management and use of regular expenditure funds from the state budget to implement talent training and capacity building programs in the fields of culture, arts, and sports (hereinafter referred to as Circular No. 54/2022/TT-BTC).

d) Clause 3 and Clause 4 of Article 3 of Circular No. 30/2022/TT-BTC dated June 3, 2022 of the Ministry of Finance guiding the financial mechanism for implementing the Training and Capacity Building Program for University Lecturers and Management Staff to meet the requirements of fundamental and comprehensive educational reform (hereinafter referred to as Circular No. 30/2022/TT-BTC).

đ) Point a and Point b Clause 2 of Article 7 of Circular No. 42/2023/TT-BTC dated June 12, 2023 of the Ministry of Finance regarding the financial mechanism for implementing leadership and management capacity building programs using state budget funds (hereinafter referred to as Circular No. 42/2023/TT-BTC).

e) Provisions on the level of living expenses and health insurance abroad stipulated in other overseas training and capacity building tasks and programs according to the regulations of the competent authority (if any).

3. The Ministries, agencies, and organizations assigned the task of organizing the implementation of training and capacity building programs for human resources abroad shall be responsible for managing funds to pay for overseas students and learners in accordance with the prescribed recipients, contents, and levels of payment; monitor and manage the amount paid to ensure that there are no duplicate payments and implement reductions corresponding to the amounts already paid in Vietnam within the total funds the learner is entitled to under the prescribed regime.

4. When the time to transfer funds (living expenses, health insurance) abroad for overseas students and learners studying abroad can be determined, the Ministries, agencies, and organizations assigned the task of organizing the implementation of training and capacity building programs for human resources abroad shall cooperate with the State Treasury to terminate the payment method prescribed in Clause 1 of Article 3 of this Circular, restore the transfer of funds (living expenses, health insurance) abroad for overseas students and learners studying abroad according to the current regulations in the Circulars of the Ministry of Finance regarding the management and use of state budget funds to implement training and capacity building tasks and programs abroad (including: Joint Circular No. 144/2007/TTLT-BTC-BGDĐT-BNG and Joint Circular No. 206/2010/TTLT-BTC-BGDĐT-BNG; Circular No. 88/2017/TT-BTC; Circular No. 54/2022/TT-BTC; Circular No. 30/2022/TT-BTC; Circular No. 42/2023/TT-BTC) and other related regulations according to the regulations of the competent authority (if any).

Article 4. Organization of Implementation

1. This Circular takes effect from July 5, 2024.

2. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.

3. During the implementation period, in case of difficulties or obstacles arising, please report to the Ministry of Finance, the Ministry of Education and Training, and relevant ministries and agencies for consolidation and reporting to the competent authority for consideration and resolution./.