Joint Circular No. 72/2011/TTLT-BTC-BGTVT guiding the financial management mechanism for training motor vehicle drivers on public roads

JOINT CIRCULAR

guiding financial management mechanism for training motor vehicle drivers on public roads

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Pursuant to the Vocational Education Law No. 76/2006/QH11 dated November 29, 2006 of the National Assembly, term XI;

Pursuant to the Road Traffic Law No. 23/2008/QH12 dated November 13, 2008 of the National Assembly, term XII;

Pursuant to the Decree No. 139/2006/NĐ-CP dated November 20, 2006 of the Government detailing and guiding the implementation of certain provisions of the Education Law and the Labor Code regarding vocational education;

Pursuant to the Decree No. 49/2010/NĐ-CP dated May 14, 2010 of the Government stipulating exemptions, reductions in tuition fees, support for educational expenses, and mechanisms for collecting and using tuition fees for educational institutions under the national education system from the academic year 2010-2011 to 2014-2015;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 51/2008/NĐ-CP dated April 22, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Transport;

The Ministry of Finance and the Ministry of Transport guide the financial management mechanism for training motor vehicle drivers on public roads as follows:

Article 1. General Provisions

Article 1. This Circular stipulates the financial management in the activity of training motor vehicle drivers on public roads.

Article 2. This Circular applies to organizations and individuals related to the activity of training motor vehicle drivers on public roads; it does not apply to the organization of training and issuing driving licenses by the Public Security and Military sectors for security and defense purposes.

Article 3. Tuition fees are contributions made by students to cover all costs for training motor vehicle drivers on public roads.

Article 4. Training facilities for motor vehicle drivers on public roads must ensure conditions concerning infrastructure, technical standards, and training programs as prescribed in the Regulations on Training, Examination, and Issuance of Driving Licenses for Motor Vehicles on Public Roads (currently Circular No. 07/2009/TT-BGTVT dated June 19, 2009 of the Ministry of Transport on Training, Examination, and Issuance of Driving Licenses for Motor Vehicles on Public Roads); Regulations on Supplementing Knowledge of Road Traffic Laws for Operators of Special-Purpose Vehicles Participating in Road Traffic (currently Circular No. 06/2011/TT-BGTVT dated March 7, 2011 of the Ministry of Transport on Supplementing Knowledge of Road Traffic Laws for Operators of Special-Purpose Vehicles Participating in Road Traffic).

Article 5. Training facilities directly collecting tuition fees for training motor vehicle drivers on public roads shall separately account for and manage according to the actual types of training at the facility; the tuition fee income for training motor vehicle drivers on public roads shall not be recorded through the state budget.

Article 2. Establishing Tuition Fee Levels

Clause 1. The level of tuition fees for training motor vehicle drivers on public roads is established based on each category of driving license as stipulated in Article 59 of the Road Traffic Law No. 23/2008/QH12 dated November 13, 2008, based on course components, including:

Point a. Theory.

Point b. Practical driving.

Clause 2. The level of tuition fees for review courses to retake driving licenses for motor vehicles on public roads is established based on course components.

Point a. Theory.

Point b. Practical driving.

Clause 3. The level of tuition fees for supplementing knowledge of road traffic laws for operators of special-purpose vehicles participating in road traffic is established based on the number of class hours as stipulated in Article 62 of the Road Traffic Law No. 23/2008/QH12 dated November 13, 2008.

Clause 4. Based on regulations concerning training infrastructure, training programs, and professional standards for instructors issued by the Ministry of Transport, and fuel consumption rates issued by the training facility; current financial expenditure regulations; training facilities for motor vehicle drivers on public roads shall establish and decide specific tuition fee levels for each category of driving license detailed by course component, report to the competent ministry or authorized agency (for training facilities under ministries), report to the provincial People's Committee or authorized agency (for training facilities under localities, including non-state-owned facilities) for monitoring. Training facilities bear responsibility for issuing and managing tuition fees of their units. State agencies with authority have the responsibility to inspect and audit according to Clause 1, Article 7 of this Circular; in cases where training facilities issue and collect tuition fees in violation of regulations, they will be handled according to regulations.

Clause 5. The level of tuition fees of training facilities for motor vehicle drivers on public roads must be established stably for at least one training cycle (except in cases requiring adjustment due to changes in gasoline and diesel prices as stipulated in Clause 4, Article 3 of this Circular).

Clause 6. Training facilities must publicly disclose the level of tuition fees to students before signing a training contract with them.

Article 3. Methods of collecting tuition fees

1. For training forms to issue driving licenses for categories A1, A2, A3, A4 and supplementary training to upgrade driving licenses; students pay the full tuition fee at the time of enrollment.

2. For training forms to issue driving licenses for categories B1, B2, C; students pay 50% of the tuition fee at the time of enrollment, and the remaining 50% during the training period according to the regulations of the training institution.

3. Training institutions and direct trainers shall not collect additional fees other than the tuition fee for driver training.

4. In cases where the State adjusts the price of gasoline and diesel by more than 5% during the training period compared to the tuition fee collection level set by the training institution; based on the training program using gasoline and diesel up to the date of the State's price adjustment; within seven working days, the training institution calculates the increased or decreased tuition fee that the student must pay compared to the total tuition fee for the entire course to determine the additional tuition fee to be collected or refunded to the student together with the second tuition fee collection. The adjustment of the tuition fee due to the State's adjustment of the price of gasoline and diesel must be publicly announced to each student.

Article 4. Tuition Fee Waiver and Reduction System

Tuition fee waiver and reduction are provided for social policy beneficiaries who are students without a profession learning to become drivers under the waiver and reduction criteria; they are entitled to tuition fee waiver and reduction according to the current regulations of the State.

Article 5. Content of Expenditure:

1. Salary, allowances, and contributions based on salary;

2. Wages;

3. Management expenses: public services, office supplies;

4. Expenses for purchasing gasoline and diesel for training activities;

5. Regular maintenance and major repair expenses for assets serving training;

6. Expenses for purchasing tires, batteries, and other equipment for training activities;

7. Vehicle inspection fees and vehicle insurance according to prescribed regulations;

8. Depreciation of fixed assets;

9. Interest payment on loans (if any);

10. Other expenses serving training activities.

Article 6. Financial Management Mechanism for Public and Private Driving Training Institutions:

1. Regarding financial mechanism:

a) For public driving training institutions: Implement the self-management financial mechanism for units fully self-financing their operational costs according to the Government's regulations on autonomy and responsibility for implementing tasks, organizational structure, staffing, and finance for public service units, and the guiding Circulars of the Ministry of Finance.

b) For private driving training institutions: Implement the system prescribed by the Government regarding policies encouraging socialization in education, vocational training, healthcare, culture, sports, and environmental activities.

2. Regarding depreciation of fixed assets such as theoretical classrooms, practical classrooms, electronic simulators, training vehicles, practice fields, and other assets.

a) Each year, public driving training institutions transfer funds into the development fund for activities to invest in equipment serving training activities such as cars, motorcycles, specialized classrooms, and other assets.

b) Private driving training institutions can transfer funds into the development fund to invest in equipment serving training activities such as cars, motorcycles, specialized classrooms, and other assets.

c) For depreciation funds from borrowed capital and raised capital, training institutions may use them to repay loans and raised capital. If the depreciation funds are insufficient to repay the loans and raised capital, the training institution may use the development fund (for public service units) or other funds (for private units) to repay the remaining debt. Once all debts have been repaid, the remaining funds may be added to the development fund for activities (for public service units) or other funds (for private units) to invest in equipment serving training activities.

3. Opening transaction accounts: All tuition fee revenues from motor vehicle driving training programs must be deposited into the Treasury account opened by the unit at the Treasury Office location or at a bank.

4. Using invoices for collecting tuition fees according to the current regulations of the Ministry of Finance on printing, issuing, managing, and using sales invoices.

5. Fulfilling tax obligations according to the provisions of the law.

Article 7. Inspection and Supervision

1. The Ministry of Transport, the People's Committee of the province, or the authorized agency shall be responsible for coordinating with financial agencies and vocational training management agencies at the same level to periodically or unexpectedly inspect motor vehicle driving schools regarding the implementation of regulations on training management; the motor vehicle driving training program; regulations on providing traffic law knowledge to operators of specialized vehicles participating in road traffic according to current provisions; establishing tuition fee collection rates, management and expenditure situations.

2. The heads of motor vehicle driving schools are fully responsible for all income and expenditure activities of their units; they must comply with regulations on training management, the motor vehicle driving vocational training program, and regulations on providing traffic law knowledge to operators of specialized vehicles participating in road traffic; they must publicly disclose tuition fee collection and expenditure situations in accordance with current provisions.

Article 8. Effective Date

This Circular takes effect 45 days from the date of issuance and replaces Circular No. 26/2007/TT-BTC dated April 3, 2007, issued by the Ministry of Finance guiding tuition fee collection rates, management, and use of tuition fees for motor vehicle driving training. During the implementation process, if there are any difficulties, it is recommended that organizations and individuals report them to the Ministry of Finance and the Ministry of Transport for prompt resolution.

During the implementation process, if there are any difficulties, it is recommended that organizations and individuals report them to the Ministry of Finance and the Ministry of Transport for prompt resolution./.