Decision No. 77/2008/QD-BTC on the issuance of tuition fee levels and management and utilization regulations for vocational training, upgrading, and issuing certificates for seafarers and inland waterway vessel operators; supplementary tuition fees for upgrading ranks of inland waterway vessel masters and chief engineers

This Decision stipulates the levels of tuition fees for vocational training, upgrading, and issuing certificates for seafarers and inland waterway vessel operators; supplementary tuition fees for upgrading ranks of inland waterway vessel masters and chief engineers. The fee levels apply to public educational institutions under the management of the Ministry of Transport, with a 50% reduction for eligible beneficiaries.

Document No.77/2008/QĐ-BTC
Document typeDecision
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated28/06/2026
SectorFinance
FieldTax AdministrationFees and Charges
Issued date15/09/2008
Effective date16/10/2008
Expiry date15/11/2011
StatusExpired
✦ Smart summary

This Decision stipulates the levels of tuition fees for vocational training, upgrading, and issuing certificates for seafarers and inland waterway vessel operators; supplementary tuition fees for upgrading ranks of inland waterway vessel masters and chief engineers. The fee levels apply to public educational institutions under the management of the Ministry of Transport, with a 50% reduction for eligible beneficiaries.

Scope of application

Individuals studying at vocational training centers under the public education system managed by the Ministry of Transport; children of martyrs, children of first and second-class war invalids, children of first-class disease invalids; individuals from poor households and residents in communes, wards, and towns in difficult areas.

Key points

  • Individuals studying at public vocational training centers must pay tuition fees according to the prescribed rates set forth in Article 1 of this Decision.
  • Children of martyrs, children of first and second-class war invalids, children of first-class disease invalids; individuals from poor households and residents in difficult areas shall be charged tuition fees at 50% of the prescribed rate in this Decision.
  • Vocational training centers shall collect and utilize tuition fees in accordance with Circular Joint Circular No. 54/1998/TTLT-BGDĐT-TC and Decree No. 43/2006/NĐ-CP.
  • This Decision takes effect fifteen days after its publication in the Official Gazette. It revokes Decision No. 178/2000/QD-BTC of the Ministry of Finance regarding the issuance of supplementary tuition fees for upgrading ranks of inland waterway vessel masters and chief engineers.
  • Organizations and individuals encountering difficulties are advised to promptly report to the Ministry of Finance for further study and supplementary guidance.

🌐 Social impact of this document

  • Positive impact: Reducing the burden of tuition fees for eligible beneficiaries.
  • Negative impact: Increasing the cost of education for individuals not within the scope of benefits.

❓ Frequently asked questions

Who must pay tuition fees?

Individuals studying at public vocational training centers under the management of the Ministry of Transport.

What are the levels of tuition fees?

The fee levels are specified in the attached schedule of this Decision.

Which individuals are entitled to a 50% reduction in tuition fees?

Children of martyrs, children of first and second-class war invalids, children of first-class disease invalids; individuals from poor households and residents in communes, wards, and towns in difficult areas.

When does this Decision take effect?

This Decision takes effect fifteen days after its publication in the Official Gazette.

How do vocational training centers handle the collection and utilization of tuition fees?

In accordance with Circular Joint Circular No. 54/1998/TTLT-BGDĐT-TC and Decree No. 43/2006/NĐ-CP.

Full text

Pursuant to …;

Regarding the issuance of tuition fee levels and management and usage regulations for training, upgrading, and issuing vocational certificates for seafarers and inland waterway vessel operators; supplementary tuition fees for upgrading ranks of inland waterway vessel masters and engineers

_____________________

THE MINISTER OF FINANCE

Pursuant to the Law on Inland Waterway Traffic dated June 15, 2004, and Decree No. 21/2005/NĐ-CP dated March 1, 2005, detailing the implementation of certain provisions of the Law on Inland Waterway Traffic;

Pursuant to the Education Law dated June 14, 2005, and Decree No. 75/2006/NĐ-CP dated August 2, 2006, detailing and guiding the implementation of certain provisions of the Education Law;

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002, and Decree No. 24/2006/NĐ-CP dated March 6, 2006, amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to the opinion of the Ministry of Transport in Circular No. 2887/BGTVT-TC dated May 6, 2008, regarding the amendment of Decision No. 178/2000/QĐ-BTC dated January 9, 2000, of the Ministry of Finance;

At the proposal of the Director of the Tax Policy Department.

DECISION:

Article 1. Attached hereto is the Tuition Fee Level Table for training, upgrading, and issuing vocational certificates for seafarers and inland waterway vessel operators; supplementary tuition fees for upgrading ranks of inland waterway vessel masters and engineers.

Article 2. Individuals studying at vocational training institutions under the public education system managed by the Ministry of Transport must pay supplementary tuition fees for seafarers and inland waterway vessel operators according to Article 1 of this Decision. Cases involving children of martyrs, children of first-class and second-class disabled veterans, children of first-class war invalids; individuals from poor households, and individuals residing in communes, wards, towns classified as difficult areas under Decision No. 30/2007/QĐ-TTg dated March 5, 2007, of the Prime Minister shall be subject to a tuition fee level of 50% of the prescribed rate under this Decision.

Article 3. Vocational training institutions providing supplementary training for seafarers and inland waterway vessel operators shall collect and manage supplementary tuition fees for seafarers and inland waterway vessel operators in accordance with Circular Joint No. 54/1998/TTLT-BGDĐT-TC dated August 31, 1998, of the Ministry of Education and Training and the Ministry of Finance guiding the collection, expenditure, and management of tuition fees at public educational and training institutions within the national education system; Decree No. 43/2006/NĐ-CP dated April 23, 2006, of the Government stipulating the autonomy and responsibility of public service units in performing their tasks, organizational structure, staffing, and finance; and other guiding circulars.

Article 4. This Decision takes effect fifteen days after its publication in the Official Gazette. Decision No. 178/2000/QĐ-BTC dated November 9, 2000, of the Minister of Finance concerning the issuance of supplementary tuition fee levels for inland waterway vessel masters and engineers is hereby repealed.

Article 5. During the implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for research and supplementary guidance./.

 

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77/2008/QĐ-BTC
Decision No. 77/2008/QD-BTC on the issuance of tuition fee levels and management and utilization regulations for vocational training, upgrading, and issuing certificates for seafarers and inland waterway vessel operators; supplementary tuition fees for upgrading ranks of inland waterway vessel masters and chief engineers
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