Circular No. 63/2003/TT-BTC on the regime for collecting and using examination fees and application fees for admission to public and semi-public vocational training institutions

CIRCULAR

Regulations on the collection and use of examination and recruitment fees for vocational training institutions under public and semi-public management to public and semi-public vocational training institutions

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Pursuant to the Ordinance on Fees and Charges and 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 the Education Law and Decree No. 02/2001/NĐ-CP dated January 9, 2001 of the Government detailing the implementation of the Labor Code and the Education Law regarding vocational training;

The Ministry of Finance stipulates the regulations on the collection and use of examination and recruitment fees for vocational training institutions under public and semi-public management as follows:

I- GENERAL PRINCIPLES:

1. Examination and recruitment fees for vocational training institutions under public and semi-public management prescribed in this Circular are contributions made by candidates (or their families) when registering for examinations, preliminary selections, and admissions to vocational training institutions under public and semi-public management that must organize examinations according to the law.

2. Ministries, localities, and vocational training institutions under public and semi-public management shall not independently prescribe and collect examination and recruitment fees contrary to the provisions of this Circular.

3. Examination and recruitment fees for vocational training institutions under public and semi-public management shall be collected at the prescribed rates, used for their intended purposes, and managed with frugality in accordance with current financial regulations.

II- APPLICABLE OBJECTS AND FEES:

1. Candidates who actually register for admission examinations to vocational training institutions under public and semi-public management (if required to organize admission examinations) must pay the examination and recruitment fees as prescribed in Point 2, Part II of this Circular.

2. The collection rates for examination and recruitment fees for vocational training institutions under public and semi-public management are specified as follows:

2.1/ Examination and recruitment fees for vocational training institutions under central management:

a) Candidates eligible for direct admission or direct recruitment to vocational training institutions: 15,000 (fifteen thousand) dong per candidate per application.

b) Candidates registering for examinations, preliminary selections, and admission examinations to vocational training institutions (for institutions organizing examinations):

Registration for examination: 30,000 (thirty thousand) dong per candidate per application.

Preliminary selection (for institutions conducting preliminary selection before the formal examination): 15,000 (fifteen thousand) dong per candidate per examination attempt (including all subjects).

Cultural examination: 15,000 (fifteen thousand) dong per candidate per examination attempt (including all subjects).

2.2/ Collection rates for examination and recruitment fees for vocational training institutions under local management:

Implemented at levels set by the People's Councils of provinces and centrally-administered cities in accordance with local realities. The Department of Finance and Prices shall coordinate with the Department of Labor, Invalids, and Social Affairs to determine these levels based on necessary and reasonable costs for organizing admission examinations in compliance with the principles for determining fee levels as stipulated in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges and the provisions of this Circular, to be submitted to the provincial People's Council.

3. Examination and recruitment fees for vocational training institutions under public and semi-public management shall be collected in Vietnamese Dong.

III- MANAGEMENT AND USE OF COLLECTED FEES:

1. Use of examination and recruitment fees for vocational training institutions under public and semi-public management:

Vocational training institutions may use the entire amount of collected examination and recruitment fees for expenses related to enrollment activities as follows:

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

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

Expenses for receiving and processing registration applications;

Expenses for entering and processing data 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 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, re-grading, and reviewing (including expenses for re-grading and reviewing results upon appeal);

Expenses for admission procedures and summoning successful candidates;

Expenses for printing grade sheets and examination result certificates;

Expenses for verifying examination results of successful candidates;

Expenses for printing and purchasing fee receipts and office supplies;

Other expenses directly related to examination activities.

The expenditure standards for the above items shall be determined by the competent ministry or the superior authority of the fee-collecting unit after obtaining written agreement from the Ministry of Finance.

2. Management of examination and recruitment fees:

Vocational training institutions under public and semi-public management shall be responsible for:

a) Publicly posting the collection rates for examination and recruitment fees at the collection location and collecting fees strictly in accordance with the rates prescribed in Point 2, Part II of this Circular. When collecting examination and recruitment fees, the payer must be issued a receipt in accordance with the Ministry of Finance's regulations. Receipts can be obtained from the local tax authority where the institution is located (or self-printed receipts after coordination with the Provincial Tax Office) and must be managed and used in accordance with the Ministry of Finance's regulations on managing and using fee and charge receipts.

b) Every ten days, the collecting agency or unit must deposit all collected examination and recruitment fees into the temporary account "fees and charges" at the State Treasury branch where transactions are conducted.

c) Implement accounting bookkeeping systems to track the collection and management of examination and recruitment fees in accordance with the accounting system for administrative and public service units issued 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 public vocational training institutions which are revenue-generating public service units), and the accounting system applicable to non-public sector units operating in education, healthcare, culture, and sports issued with Decision No. 12/2001/QĐ-BTC dated March 13, 2001 of the Ministry of Finance (for semi-public vocational training institutions).

d) Each year, they must prepare budgets for income and expenditure related to examinations and recruitment simultaneously with the financial budget. The preparation and execution of the budget, as well as the management and use of collected fees, must comply with current financial regulations and be consolidated into regular financial reports of the agency or unit according to the budget management hierarchy, ensuring transparency and democratic financial principles.

e) Balance the revenue sources to cover the costs for organizing admissions. In cases where income does not cover expenses, public and quasi-public vocational training institutions may use existing unit funds to cover the costs for organizing admissions. Any surplus examination and admission fees (if any) shall be added to the operating budget of the unit.

IV- IMPLEMENTATION:

1. This Circular takes effect fifteen days from the date of publication in the Official Gazette and replaces the provisions on examination and admission fees (admission fees) for vocational training institutions set forth in Joint Circular No. 28/2003/TTLT/BTC-BGD&ĐT dated April 4, 2003, issued by the Ministry of Finance and the Ministry of Education and Training regarding the collection and use of examination and admission fees (admission fees) for educational and training institutions within the national education system.

2. The Departments of Finance and Prices, and the Tax Departments of provinces and centrally-administered cities are responsible for guiding and supervising the collection and management of examination and admission fees for public and quasi-public vocational training institutions as stipulated in this Circular.

3. Candidates who are required to pay examination and admission fees for public and quasi-public vocational training institutions, agencies and units collecting examination and admission fees, and related agencies have the responsibility to comply with the provisions of this Circular. During implementation, if there are any difficulties, agencies, units, and individuals are requested to report to the Ministry of Finance for research and resolution.

During implementation, if there are any difficulties, agencies, units, and individuals are requested to report to the Ministry of Finance for research and resolution./