Circular No. 76/2018/TT-BTC guides the content and funding levels for building training programs and compiling course textbooks for higher education and vocational education.

CIRCULAR

GUIDELINES ON CONTENT AND LEVEL OF EXPENSES FOR DEVELOPING TRAINING PROGRAMS AND COMPILING COURSE TEXTBOOKS FOR HIGHER EDUCATION AND VOCATIONAL EDUCATION

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 1982/QĐ-TTg dated October 18, 2016 of the Prime Minister approving the National Qualifications Framework of Vietnam;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular guiding the content and level of expenses for developing training programs and compiling course textbooks for higher education and vocational education:

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates the content and level of state budget expenses for implementing the development of training programs and compilation of course textbooks for higher education and vocational education.

The level of training shall be implemented in accordance with the provisions of Decision No. 1982/QĐ-TTg dated October 18, 2016 of the Prime Minister approving the National Qualifications Framework of Vietnam.

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

This Circular applies to agencies, units, higher education institutions, and vocational education institutions within the national education system (hereinafter referred to as units) that use funds from the state budget to implement the development of training programs and compilation of course textbooks.

Article 2. Sources of funds for developing training programs and compiling course textbooks

1. Units using state budget funds allocated by competent authorities shall develop training programs and compile course textbooks in accordance with the provisions of the Law on State Budget and related regulations.

2. In addition to state budget funds, the State encourages units to use other lawful sources of funds in accordance with the law to develop training programs and compile course textbooks.

Units may apply the provisions of this Circular when using other lawful sources of funds to develop training programs and compile course textbooks. Specific levels of expenditure shall be determined by the head of the unit in internal financial regulations, ensuring compatibility with the unit's financial capacity.

1. Expenditure for conferences, seminars, training sessions to implement tasks and activities for developing training programs and compiling course textbooks: the content and level of expenditure shall be carried out in accordance with the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on the regime of travel expenses and conference expenditure, and Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance on the regime of expenditure for receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic hospitality (hereinafter referred to as Circular No. 01/2010/TT-BTC).

2. Expenditure for activities to investigate and survey to determine training needs: shall be applied in accordance with the provisions of Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on the preparation of budgets, management, use, and settlement of expenses for conducting surveys and statistical investigations, and the National Census (hereinafter referred to as Circular No. 109/2016/TT-BTC).

3. Translation and editing of materials:

a) Expenditure for translating from foreign languages into Vietnamese and vice versa: the content and level of expenditure shall be carried out in accordance with Point g Clause 1 Article 2 of Circular No. 01/2010/TT-BTC;

b) Interpretation (simultaneous translation) from Vietnamese into ethnic minority languages and vice versa: the rate of payment shall be equivalent to the level of expenditure for hiring guides兼任口译员，规定在第109/2016/TT-BTC号通知中；

c) Translation and editing of materials: the level of expenditure shall be in accordance with Clause 7 Article 4 of Circular No. 338/2016/TT-BTC dated December 28, 2016 of the Ministry of Finance on the preparation of budgets, management, use, and settlement of state budget funds to ensure the work of drafting normative legal documents and perfecting the legal system;

d) In cases where agencies and units use staff from other agencies and units to participate in translation and editing work, they may be reimbursed up to 50% of the external hiring expenditure specified in Points a, b, and c Clause 3 Article 3 of this Circular.

4. Expenditure for building electronic data systems for training programs and course textbooks: shall be applied in accordance with the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012 of the Ministry of Finance guiding the level of expenditure for creating electronic information to maintain the regular operation of agencies and units using state funds and other regulations on the construction and management of the state's data system.

5. Expenditure for printing materials and purchasing office supplies to serve the development of training programs and compilation of course textbooks: the level of expenditure shall be based on actual needs arising, decided by the head of the unit, and supported by valid invoices and expense vouchers.

Based on assigned tasks or unit needs; based on the unit's financial resources, the head of the unit decides to construct training programs and compile course textbooks (including new construction, revision, supplementation) ensuring compliance with professional requirements and the actual operations of the unit.

Units base their internal expenditure regulations on Article 7, Article 8, and Article 9 of Circular Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology, guiding the standards for constructing, allocating budgets, and finalizing accounts for scientific and technological tasks funded by the state budget, to specify requirements, professional tasks, work contents, and specific expenditure levels according to labor contributions for members involved in constructing programs and compiling textbooks corresponding to assigned professional tasks and specific outputs.

Article 5. Management, utilization, and settlement of funds

Funds for constructing training programs and compiling course textbooks for higher education and vocational education are managed, utilized, and settled in accordance with the State Budget Law and current laws.

Article 6. Implementation Organization

1. This Circular takes effect from October 3, 2018, and replaces Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance, which stipulates the content and maximum expenditure levels for constructing framework programs and compiling programs and textbooks for subjects in university, college, and secondary specialized school training programs.

2. The expenditure levels specified in this Circular are the maximum levels; the heads of units tasked with constructing training programs and compiling textbooks shall base their specific expenditure levels within their internal expenditure regulations on the provisions of this Circular.

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be applied according to those amended, supplemented, or replacing documents.

4. During implementation, if there are difficulties or obstacles, units are requested to report them to the Ministry of Finance for research and appropriate amendments and supplements./.