Joint Circular No. 46/2001/TTLT/BTC-BGD&DT guiding the management of fee collection and expenditure for tuition fees in non-formal education activities in public schools and training institutions.

JOINT CIRCULAR

Guidelines on the management of tuition fee collection and expenditure for non-formal education activities in public educational institutions

Pursuant to Article 40, Article 41 of the Education Law adopted by the National Assembly of the Socialist Republic of Vietnam at its tenth session on December 2, 1998, which stipulates the "Non-formal education method"; Pursuant to Article 42 of Decree No. 43/CP/2000 dated August 30, 2000 of the Government detailing and guiding the implementation of certain provisions of the Education Law.

In order to unify and strengthen the management of tuition fee collection and expenditure for non-formal education activities in public educational institutions, the Ministry of Finance and the Ministry of Education and Training issue guidelines on the management of tuition fee collection and expenditure for non-formal education activities in public educational institutions as follows:

I - Objectives:

Non-formal education activities in public educational institutions are those training activities outside the formal system. Activities such as part-time training, second-degree training, guided self-study, distance learning, short-term training on specific topics, and non-formal education through collaboration with external organizations fall within the scope of this Circular.

II - General Principles:

Educational institutions conducting non-formal education activities may collect tuition fees from students to cover training costs.

The collected tuition fees shall be deposited into the State Treasury account at the transaction location.

III - Specific Provisions:

1- Content and Tuition Fee Levels:

Based on Decision No. 70/1998/QĐ-TTg dated March 31, 1998 of the Prime Minister regarding the collection and utilization of tuition fees at public educational institutions under the national education system, and considering the characteristics of non-formal education activities, tuition fees are calculated monthly and set as follows:

- For undergraduate, college, vocational high school, and part-time training programs conducted by schools and their collaborations with localities and non-state entities, the tuition fee ranges from 100,000 to 350,000 VND per month per student.

- For second-degree undergraduate programs conducted by schools and their collaborations with localities and non-state entities, the tuition fee ranges from 150,000 to 380,000 VND per month per student.

- For other types of non-formal education, the tuition fee level will be determined by the school based on the requirements, content, and special nature of the program, provided that it does not exceed the highest level specified above.

Based on the framework for tuition fee collection for non-formal education outlined above, the principals of schools and heads of training institutions shall establish specific tuition fee levels appropriate to the content, curriculum, duration, and cost of maintaining and developing each type of training program.

2- Expenditure Items:

Tuition fees collected by schools and training institutions shall be allocated to the following items:

a/ Enhancing physical facilities for teaching and learning, including repairs and improvements to existing facilities, construction of classrooms, laboratories, workshops, libraries, dormitories, procurement of equipment for teaching and learning, and rental of facilities.

b/ Professional activities such as teaching, learning, supporting teaching, conferences, seminars, organizing entrance exams and graduation exams.

c/ Payment for teachers' lectures, guest lecturers, and wages for contractual workers.

d/ Training and professional development for staff and teachers.

e/ Administrative work and payment for public services (electricity, water, environmental sanitation).

f/ Support for scientific research.

g/ Collaboration with external organizations to organize teaching activities.

h/ Payment of taxes (if applicable according to the law).

l/ Other expenses: cultural and sports activities, rewards for outstanding students.

Principals and heads of training institutions shall determine reasonable expenditure levels based on the amount of tuition fees collected to ensure quality and effectiveness in training.

3 - Handling Surplus or Deficit:

After covering all the aforementioned expenditures, any surplus from tuition fee collections shall be used to supplement teaching and learning activities, scientific research, and the purchase of equipment for teaching and learning. Up to two funds for awards and welfare can be established, with a maximum of three months' average actual salary, the allocation to each fund being decided by the head of the unit after consultation with the unit's trade union organization.

4 - Financial Management:

a/ Schools and training institutions shall maintain accounting records separately for tuition fee income and expenditure, manage them according to Item 6 of Circular No. 54/1998/TTLT/BGD&ĐT-TC dated August 31, 1998 on the implementation of tuition fee collection, expenditure, and management at public educational institutions under the national education system, and implement financial transparency according to Circular No. 83/TT-BTC dated July 1, 1999 of the Ministry of Finance.

Departments, centers within schools that are not budgetary units shall manage all tuition fee income and expenditure through the school's finance and accounting department.

Tuition fee collection must use receipts issued by the financial authority in accordance with regulations.

b/ Individuals with high income must pay income tax according to current regulations.

IV- Effective Date:

This Circular takes effect from the 2001-2002 academic year.

During implementation, if there are difficulties, please report to the Ministries for review and appropriate amendments.

Place of Receipt:

- Ministries, agencies equivalent to ministries, and agencies under the Government

- National Assembly Office

- Office of the Government

- Supreme People's Court

- Supreme People's Procuracy

- Provincial People's Committees, Municipalities directly under the Central Government;

ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)

- To be filed with the Ministry of Finance, Ministry of Education & Training.