Circular No. 91/2006/TT-BTC guiding the Government's Decree No. 53/2006/NĐ-CP dated May 25, 2006 on policies to encourage the development of non-state service supply institutions.

CIRCULAR

Guidelines for Decree No. 53/2006/NĐ-CP

dated May 25, 2006 of the Government on policies to encourage the development of non-state service providers

phát triển các cơ sở cung ứng dịch vụ ngoài công lập  

Pursuant to Decree No. 53/2006/NĐ-CP dated May 25, 2006 of the Government on policies to encourage the development of non-state service providers, the Ministry of Finance provides guidance on implementing such policies for non-state entities as follows:

I. The objects regulated under Article 1 of Decree No. 53/2006/NĐ-CP dated May 25, 2006 (hereinafter referred to as Decree No. 53) shall be implemented as follows:

1. Non-state entities that have been granted permits by competent authorities to operate in the fields of education and training, healthcare, culture and information, sports, science and technology, environment, social welfare, population, family, and child protection and care, including:

a) Non-state entities established and operating in accordance with Decree No. 53 of the Government, which include private and public-interest organizations (or private schools for education and training), operating in the fields of education and training, healthcare, culture, sports, science and technology, environment (sanitation, water supply and drainage, and other environmental activities), social welfare (facilities for elderly care, disabled care, drug rehabilitation centers), population, family, and child protection and care.

b) Non-state entities established and operating in accordance with Decree No. 73/1999/NĐ-CP dated August 19, 1999 of the Government.

2. Organizations and individuals establishing enterprises in the fields of education and training, healthcare, culture, sports, science and technology, environment (sanitation, water supply and drainage, and other environmental activities), social welfare (facilities for elderly care, disabled care, drug rehabilitation centers), child protection and care facilities are not within the scope of regulation of this Circular.

II. Non-state entities as defined in Article 2 of Decree No. 53 shall be specifically guided as follows:

1. A non-state entity is an entity established by social organizations, social-professional organizations, economic organizations, individuals, groups of individuals, households, or community residents, investing in physical infrastructure, self-financing operational costs from non-governmental funds, and operating in accordance with the law.

2. Non-state entities established in accordance with the law have legal personality, independent accounting, their own seals, and separate bank accounts opened at commercial banks or State Treasury.

3. Non-state entities established according to national planning and plans to develop educational, healthcare, cultural, sports, scientific, technological, environmental (sanitation, water supply and drainage, and other environmental activities), social welfare (facilities for elderly care, disabled care, drug rehabilitation centers), population, family, and child protection and care services.

III. The principles of operation of non-state entities as stipulated in Article 3 of Decree No. 53 shall be specifically guided as follows:

1. Non-state entities operate on the principle of self-financing.

2. The State and society recognize and treat non-state entities equally in terms of operations and products/services compared to state entities. Non-state entities can participate in public services funded or commissioned by the government, bid for contracts and projects using domestic and foreign capital in accordance with their functions and tasks as prescribed by law.

3. Non-state entities may engage in joint ventures and collaborations with domestic and international organizations in accordance with the law, aiming to mobilize capital, human resources, and technology, thereby improving service quality.

4. Assets of non-state entities consist of assets contributed by individuals and collectives when the entity was established and assets formed during its operation; among these, assets donated or provided without repayment during the entity's operation cannot be distributed to individuals but must be used collectively for the benefit of the entity and the community.

5. In cases where non-state entities cease operations and need to be dissolved, the bankruptcy process shall be applied in accordance with the Bankruptcy Law.

IV. Leasing houses and constructing physical infrastructure as stipulated in Article 4 of Decree No. 53 shall be specifically guided as follows:

1. Non-state entities are prioritized to lease houses and infrastructure to provide products and services in the fields of education and training, healthcare, culture, sports, science and technology, environment (sanitation, water supply and drainage, and other environmental activities), social welfare (facilities for elderly care, disabled care, drug rehabilitation centers), population, family, and child protection and care, in line with local and national planning.

a) Based on existing housing and infrastructure, provincial People's Committees create conditions and encourage relevant agencies to invest in and upgrade state-managed housing and infrastructure to transfer them to non-state entities for long-term leasing at preferential rates.

b) Based on local socio-economic development plans, provincial People's Committees consider and decide on the construction of new housing and infrastructure for long-term leasing by non-state entities at preferential rates.

2. Preferential rental prices for non-state entities shall be determined as follows:

The rental price does not include land rent, compensation for land clearance (if applicable), and interest on construction loans approved by the project. The specific rental price for housing and infrastructure for non-state entities shall be set by provincial People's Committees in accordance with local realities, specifically:

a) For existing housing and infrastructure, the rental price shall be based on the revaluation of assets according to current asset management regulations.

b) For newly constructed housing and infrastructure, the price shall be based on the construction cost (including taxes of the construction unit), excluding land rent, compensation for land clearance, and interest on construction loans.

The People's Committee of the province or centrally governed city shall base on specific circumstances and the budget capacity of the locality to issue regulations on providing partial or full support for interest on loans for repair and construction of premises and infrastructure for organizations with functions of housing business to non-state-owned entities renting such facilities.

The basis for supporting interest on loans for organizations with functions of housing business and infrastructure shall be decided by the People's Committee of the province or centrally governed city.

3. Documents and procedures for enjoying preferential rental of state-owned premises and infrastructure shall be guided by the People's Committee of the province or centrally governed city.

4. The People's Committee of the province or centrally governed city shall create favorable conditions regarding administrative procedures, issuance of construction permits, and related procedures to facilitate non-state-owned entities in implementing investment in construction and repair of physical facilities according to planning.

5. For non-state-owned entities constructing houses and physical facilities that must pay construction fees, the People's Committee of the province or centrally governed city shall decide on exemption or reduction of construction fees for such entities at the local level.

6. In cases where non-state-owned entities construct houses and physical facilities within new urban projects or residential areas that have already been equipped with infrastructure requiring payment of construction costs, the People's Committee of the province or centrally governed city shall base on the budget capacity of the locality to issue regulations on providing partial support for infrastructure construction costs for non-state-owned entities.

Documents and procedures for considering support for infrastructure construction costs for non-state-owned entities shall be guided by the People's Committee of the province or centrally governed city.

V. Allocation and leasing of land as stipulated in Article 5 of Decree No. 53 shall be implemented as follows:

1. Non-state-owned entities operating in education, healthcare, culture, sports, and public service sectors shall be allocated land without payment of land use fee by the State.

2. Non-state-owned entities operating in science and technology, environment (sanitation, water supply and drainage, and other environmental activities), social welfare (facilities for elderly care, disabled care, drug rehabilitation centers), population, family, and child protection and care sectors serving public interests and other projects may choose to be allocated land with payment of land use fee but exempted from it, or lease land but exempted from land rent during the period specified by the State.

3. Non-state-owned entities mentioned in Points 1 and 2 of Section V must pay compensation and support for land use rights in accordance with laws on compensation and resettlement support (if applicable), which will be included in the project investment capital.

The People's Committee of the province or centrally governed city shall base on the scale and importance of the investment project and the budget capacity of the locality to issue regulations on providing partial support for these expenses or partial or full interest rates when non-state-owned entities borrow or raise funds to implement tasks as stipulated in this section.

4. In cases where public or quasi-public entities convert to non-state-owned entities, they may continue to use land allocated without payment, or be allocated land with payment of land use fee but exempted from it, or be leased land by the State according to the guidance provided in Points 1 and 2 of Section V.

Non-state-owned entities operating in education, healthcare, culture, sports, science and technology, environment (sanitation, water supply and drainage, and other environmental activities), social welfare (facilities for elderly care, disabled care, drug rehabilitation centers), population, family, and child protection and care sectors must use land for its intended purpose; if not used for its intended purpose, the non-state-owned entity will be subject to land recovery according to the law on land, and must return the entire land rent exempted according to the land price at the time of recovery for the period of misuse, and must return the benefits granted under Decree No. 53/2006/NĐ-CP.

6. Procedures and steps for allocating land, leasing land, compensating and supporting land clearance, exempting land use fee and land rent, transferring assets attached to land use rights from public or quasi-public to non-state-owned entities shall be carried out in accordance with the law on land and guiding documents.

7. Non-state-owned entities receiving land allocation without payment of land use fee, land allocation but exempted from land use fee, or land lease but exempted from land rent must comply with their rights and obligations as prescribed by the Land Law; they are not allowed to include the value of the land use right currently in use in their own assets for collateral or mortgage purposes.

VI. Handling of assets on land when converting public or quasi-public entities to non-state-owned entities as stipulated in Article 6 of Decree No. 53 shall be implemented as follows:

1. Handling of assets on land when public or quasi-public entities are authorized by competent authorities to convert to non-state-owned entities (or enterprises) shall be as follows:

a) When there is a decision from the competent authority allowing public or quasi-public entities to change their operational form to non-state-owned entities (or enterprises), the unit must conduct a comprehensive inventory of all assets. Re-evaluate the asset value according to the law at the time of inventory; prepare a plan for handling assets to report to the direct superior management agency for consolidation and reporting to the Ministry of Finance (for assets managed by central agencies), report to the People's Committee of the province or centrally governed city (for assets managed by local agencies).

The asset handling plan must fully report the quantity and value of existing assets; the need for asset usage; the quantity of assets sold to non-state-owned entities (or enterprises); assets leased to non-state-owned entities (or enterprises); assets transferred or returned to the State.

b) The method for reassessing the value of assets is as follows:

- For newly purchased or newly installed, constructed and put into use assets, the reassessed value is based on the actual purchase price stated on the invoice accepted by the competent authority for payment settlement, the new installation or construction cost according to the approved project settlement, or the completion settlement of individual project components (for ongoing projects).

- For assets that have been in use for a long time, when reassessing, the asset value must be determined again based on the price at the time of the reassessment decision; the determination of the asset value is based on the remaining quality of each asset and the actual purchase price of such assets at the time and location of assessment.

+ The percentage of remaining quality of each asset is determined based on the asset, usage period, and the period already used to determine it. Specifically, for houses and architectural structures, this is carried out in accordance with the provisions in Part II of Circular Jointly Issued by the Ministry of Construction - Ministry of Finance - State Price Committee No. 13/LB-TT dated August 18, 1994.

+ The purchase price of an asset is the market price of similar assets sold at the time of assessment.

New construction price of houses and construction projects is calculated as follows:

Unit price per² new construction is applied according to the standard unit price table for construction to approve settlement for similar projects of the same type at the time and location of assessment, following the guidance of the construction management agency.

- The total remaining value of all assets to be assessed is the sum of the remaining values of each asset.

2. In cases where state-owned assets are sold to non-state public institutions (or enterprises) pursuant to decisions of authorized agencies, they shall be implemented as follows:

a) Based on the results of reassessing the value of state assets conducted by organizations with the function of valuing state assets, and reports from superior management agencies (if any) submitted, the Heads of Ministries, mass organizations under the central government decide to sell state assets to non-state public institutions after receiving written comments from the Ministry of Finance (for assets under central management). The Chairman of the People's Committee of provinces and centrally-administered cities decides to sell state assets to non-state public institutions (for assets under local management).

b) Procedures for selling and liquidating state assets are as follows:

- Establishing the State Asset Sale and Liquidation Board:

The Heads of Ministries, mass organizations under the central government, or the Chairmen of the People's Committees of provinces and centrally-administered cities decide to establish the State Asset Sale and Liquidation Board for non-state public institutions. The Head of the direct superior agency serves as the chairman of the board along with other members:

+ Representatives of the accounting and finance department of the agency.

+ Representatives of the department directly managing the assets.

+ Experts knowledgeable about the characteristics and technical features of the assets being sold.

- Organizing the sale of state assets to non-state public institutions.

After completing the sale of state assets to non-state public institutions (or enterprises), the direct managing agency and the supervising agency may reduce the assets and their values in the accounting books according to the quantity and value recorded at the time of sale or liquidation.

d) All proceeds from the sale of assets, after deducting expenses for the sale and liquidation of assets according to current financial expenditure regulations, shall be handled in accordance with the provisions of the law.

3. In cases where state-owned assets are leased back to non-state public institutions (or enterprises), they shall be organized as follows:

- All state-owned assets leased back to non-state public institutions (or enterprises) shall be managed under the state asset management system. State-owned assets managed for lease to non-state public institutions are transferred to state organizations with the function of leasing state assets, or the financial agency at the same level (where there is no organization for leasing state assets) for management and leasing to non-state public institutions.

- Non-state public institutions (or enterprises) shall enter into lease contracts with state organizations with the function of leasing state assets, or the financial agency at the same level (where there is no organization for leasing state assets). Annual rental payments shall be made according to the signed contract and the handling of rental income shall be carried out in accordance with the provisions of the law.

- The rental price of assets is determined based on the reassessed value by organizations with the function of valuing state assets at the time of transfer, the remaining usage period of each type of asset to determine the rental price, and decided by the People's Committee of provinces and centrally-administered cities (for assets of institutions under local management); decided by the Ministry of Finance (for assets of units under central ministries and sectors' management based on the proposal of the relevant ministries and sectors managing the assets.

State-owned assets leased to non-state public institutions (or enterprises), if the lease term expires according to the signed contract and the non-state public institution no longer needs to lease, or during the validity of the lease contract, if the assets are misused such as transferring or assigning to another unit for lease without the consent of the leasing contract agency, then the leasing contract agency shall recover the assets and no compensation will be provided. During the usage period, if the assets are damaged and cannot be repaired, or have exceeded their service life and are no longer usable, the non-state public institution (or enterprise) must submit a written request to the asset management agency to handle the sale or liquidation according to current regulations.

4. Procedures and sequence for converting public institutions, public enterprises to non-public institutions (or enterprises) in each field according to the guidelines of the relevant ministries managing the sector.

VII. Regarding corporate income tax, Article 8 of Decree No. 53 is implemented as follows:

1. Non-state entities in the fields of education, healthcare, culture, sports, science and technology, environment (environmental sanitation, water supply and drainage, and other environmental activities), social welfare (facilities for elderly care, disabled care, drug rehabilitation), population, family, child protection have the following activities: teaching; vocational training; preventive healthcare, medical examination and treatment, functional recovery, and family planning; performing ethnic music, dance, art, film screening; collecting, preserving, developing, and promoting ethnic culture; exhibitions and sports activities, research and development, elderly care, childcare, disabled care, and shall enjoy a corporate income tax rate of 10% throughout their period of operation.

2. Non-state entities engaged in other activities not mentioned in Point 1 of this Clause shall comply with the corporate income tax regulations stipulated in the current Corporate Income Tax Law and guiding documents.

3. Non-state entities shall enjoy tax exemptions and reductions on corporate income tax according to the provisions of the current Corporate Income Tax Law and guiding documents. The procedures, methods, and steps for determining the amount of tax exemption and reduction shall be carried out in accordance with the current tax laws.

VIII. Mobilization of capital investment as prescribed in Article 9 of Decree No. 53 is guided as follows:

1. Capital mobilization

a) Non-state entities may borrow funds to invest in projects operating in the fields of education and healthcare and enjoy preferential credit investment development benefits from the state as prescribed by law.

b) Non-state entities may borrow funds from economic organizations and individuals to develop infrastructure and are responsible for using and repaying borrowed funds according to agreements. Interest payments are recorded as expenses of non-state entities.

c) Non-state entities are permitted to raise capital through share contributions, equity contributions from employees within the unit, and other lawful sources through cooperation and collaboration with enterprises, economic organizations, financial institutions, and individuals both domestically and internationally to build infrastructure. The portion of profit paid as dividends for share contributions is derived from the post-tax profits of non-state entities.

d) The interest rate for raising capital is agreed upon between non-state entities and lending organizations in accordance with the law. The interest rate for raising capital must be recorded in the promissory note or loan agreement.

2. Responsibilities for using and repaying borrowed capital:

The mobilization and borrowing of capital should be carefully calculated and considered for economic efficiency. Borrowed capital must be used for the purposes committed to the lending organization or individual. Borrowed capital must be strictly managed and invested effectively. Non-state entities must repay principal and interest according to the commitments made when raising capital.

The Chairman of the Board of Management (or School Council) or the Head (for non-state entities without a Board of Management) is responsible for approving the capital mobilization plan. If the capital mobilization plan is ineffective, leading to asset losses or losses, the Chairman of the Board of Management (or School Council) and the Head of the non-state entity will bear responsibility according to the law.

3. Provincial People's Committees or Municipal People's Committees directly under the Central Government shall decide on the support system for partial or full interest subsidies for non-state entities that have invested in projects in the fields specified in Clause 1, Section I of this Circular based on local realities and the budget capacity of the locality. The method of support shall be implemented according to Circular No. 51/2001/TT-BTC dated June 28, 2001, issued by the Ministry of Finance, guiding the implementation of Decision No. 58/2001/QĐ-TTg dated April 24, 2001, of the Prime Minister regarding post-investment interest rate support; the interest rate for calculating support shall not exceed the interest rate of the Development Bank at the same time.

IX. Training of cadres as prescribed in Article 11 of Decree No. 53 is guided as follows:

1. Non-state entities shall have plans and actively implement various forms of training to improve the qualifications of workers to meet the requirements of their professions as stipulated by the industry.

2. Training costs for sending workers to study (paid by the non-state entity) both domestically and internationally shall be included in the legitimate expenses of the non-state entity according to the regulations.

3. In cases where necessary, based on the training plan to standardize and enhance the basic knowledge of cadres in non-state entities, People's Committees at all levels shall consider providing financial support for the cadre team in non-state entities according to the budget capacity of the locality.

- Content of support includes:

+ Instructor fees; travel and accommodation expenses for instructors.

+ Study materials.

+ Organizational costs for classes such as: rental fees for conference halls, classrooms, equipment for learning; preparation of curricula and textbooks; examination fees; electricity, water, office supplies, service fees, parking fees; costs for organizing field trips for students; medical expenses for students; accommodation costs for management staff of the training institution when organizing classes away from non-state entities.

Method of support:

+ Based on the annual budget for training expenses announced for support, non-state entities shall prepay training costs for workers who are paid by the entity when sent to study. Based on the actual training expenses incurred by non-state entities according to requirements, quarterly and annually, the entity shall prepare reports and submit them to the finance authority at the same level to request financial support for training.

+ Finance authorities at all levels: Ministry of Finance, Department of Finance, District Finance Office shall approve financial support for training for non-state entities according to the current state system based on the requests of non-state entities.

4. Based on the annual training plan for cadres in non-state entities established by relevant ministries (at the central level) and departments (at the local level), finance authorities at all levels shall allocate budgets and set up budgets to support training expenses for non-state entities in the year according to the plan.

The annual state budget support estimate for non-public institutions shall be publicly disclosed and notified to the supported non-public institutions.

X. The sources of income of non-public institutions as stipulated in Article 13 of Decree No. 53 are guided as follows:

1. Based on the revenues specified in Decree No. 53, non-public institutions shall proactively manage and utilize their revenue sources, ensuring the implementation of social policies for target groups as prescribed by the State.

2. For fees and charges as prescribed by the State, revenues from other goods and services provision activities, and interest income from joint ventures and cooperative activities, as well as interest from bank deposits and bonds issued by non-public institutions, must be closely monitored and recorded in accounting books in accordance with the law.

3. For fees and charges where the State does not specify the collection rate, non-public institutions may independently determine the rates but must disclose them publicly.

4. As for funds provided by the State (if any), non-public institutions must separately track and settle accounts according to the reporting and settlement regulations of the State, specifically:

- Funds for implementing tasks assigned by the State.

- Support funds for conducting scientific and technological research projects.

- Funds for implementing national target programs.

- Funds for implementing vocational training programs.

- Grants and interest subsidies.

- Other funds.

5. Revenues from aid, grants, gifts, and donations must be tracked and disclosed in accordance with the operational charter of non-public institutions.

XI. The distribution of financial results of non-public institutions as stipulated in Article 14 of Decree No. 53 is guided as follows:

1. Based on the annual financial operation results, the income of non-public institutions, after covering all expenses, paying interest on loans, and fully remitting taxes to the State budget as prescribed by law, shall be distributed to establish reserves and distribute profits to capital contributors.

2. The contents and levels of expenditures are determined and the responsibility lies with the non-public institution, but they must ensure compliance with the State's regulations on legitimate expenditure items to serve as the basis for determining corporate income tax payable by non-public institutions. All expenditure items must be adequately recorded and reflected in the accounting books of the non-public institution.

3. The establishment of reserves, the level of income paid to employees, and the distribution of profits to capital contributors are decided by the Board of Directors (or School Council) or the Head (for institutions without a Board of Directors) of the non-public institution in accordance with the operational charter of the institution.

XII. The responsibilities of non-public institutions as stipulated in Article 15 of Decree No. 53 are implemented as follows:

1. Non-public institutions must register with the tax authority when operating. They must regularly submit quarterly and annual reports on specialized professional activities to the sectoral management agency (the agency issuing the operating permit). Financial activity reports must be submitted to the sectoral management agency and the same-level financial agency. (Financial reports must comply with the current accounting system applicable to non-state units). Accounting and statistical work must be organized in accordance with the law.

2. Non-public institutions must adhere to their operational charters, ensuring the necessary conditions regarding expertise, professional skills, human resources, and physical infrastructure as prescribed by law to provide society with products and services that meet requirements and quality standards.

3. Annually, non-public institutions must publicly disclose their operations and financial activities. The Board of Directors (or School Council) or the Head (for institutions without a Board of Directors) of the non-public institution must disclose information in accordance with the operational charter of the non-public institution. In particular, the following must be disclosed:

- Publicly disclose fee and charge rates.

- Publicly disclose support levels and the amount of State budget support for non-public institutions.

- Publicly disclose contributions to the State budget made by non-public institutions.

5. Non-public institutions established by organizations or individuals must register their specialized activities with the competent state management agency at the local level and operate in accordance with the law. They must also register with the tax authority to serve as the basis for tax benefits or corporate income tax calculation.

XIII. State management over non-public institutions as stipulated in Articles 16 and 17 of Decree No. 53 is implemented as follows:

1. Ministries, sectors, People's Committees of provinces and centrally-administered cities assign tasks to specialized agencies responsible for state management in each field to arrange staff to monitor and manage non-public institutions to assist the Ministers and Chairmen of People's Committees of provinces and centrally-administered cities in managing non-public institutions.

Regularly every quarter and annually, specialized agencies responsible for state management in each field must compile comprehensive reports on the activities of non-public institutions and submit them to the Chairman of the People's Committee of the province or centrally-administered city and the relevant ministries and sectors.

Annually, ministries, sectors, and People's Committees of provinces and centrally-administered cities must evaluate the implementation of socialization within their jurisdiction, and submit reports to the Ministry of Finance, relevant ministries, and related agencies.

Ministries responsible for state management in the fields mentioned in Point a, Clause 1, Section 1 of this Circular have the responsibility to compile comprehensive reports to report to the Government, and send copies to the Ministry of Finance.

Sectoral management agencies for non-public institutions have the responsibility to compile and report on the activities of non-public institutions to the General Statistics Office (if the institution is established by the central government) and the local statistics office (if the institution is established by the locality).

2. Financial agencies, state management bodies for non-state institutions shall coordinate with relevant agencies to strengthen inspection and supervision of product and service quality, and handle violations by non-state institutions during their operations.

3. Non-state institutions that operate with serious breaches must be suspended from operation. The authority issuing the license for the non-state institution shall decide on suspending its operation.

The agency making decisions to suspend or dissolve non-state institutions shall bear legal responsibility for such decisions.

4. Provincial People's Committees and municipal people's committees directly under the central government shall be responsible for:

- Planning land use in their localities, prioritizing land funds for non-state institutions operating in education, healthcare, culture, sports, science and technology, environment, social welfare, population, family affairs, and child protection.

- Based on specific guidelines of this Circular and other Circulars guiding ministries pursuant to Article 20 of Decree No. 53/2006/NĐ-CP dated May 25, 2006 of the Government on policies encouraging the development of non-state service providers, they shall establish specific preferential regimes regarding land allocation, land leasing, and interest rate support... appropriate to the scale, form of operation, and type of non-state institution; suitable to the development requirements of each sector in their locality.

- Based on actual conditions and the budget capacity of their locality, report to the provincial People's Council to issue additional preferential policies for non-state institutions; allocate funding for implementing support policies for non-state institutions in the annual local budget estimate.

- For systems and policies established by provincial people's committees and municipal people's committees directly under the central government providing preferential treatment as stipulated in Section IV, Section V, and Section XIII herein, provincial people's committees and municipal people's committees directly under the central government need to report and seek opinions from the People's Council before promulgation.

- Direct local tax authorities to assign tax identification numbers to non-state institutions, and report on the implementation of preferential corporate income tax policies for non-state institutions according to Decree No. 53/2006/NĐ-CP dated May 25, 2006 of the Government as prescribed.

XIV. Implementation:

1. This Circular shall take effect 15 days after its publication in the Official Gazette and shall replace Circular No. 18/2000/TT-BTC dated March 1, 2000 of the Ministry of Finance guiding certain provisions of Decree No. 73/1999/NĐ-CP of the Government dated August 19, 1999 on financial regimes encouraging non-state institutions in the fields of education, healthcare, culture, and sports.

2. Non-state institutions operating in the fields of education, healthcare, culture, and sports established according to Decree No. 73/1999/NĐ-CP dated August 19, 1999 must re-register with the tax authority to continue enjoying preferential policies as stipulated in Decree No. 53/2006/NĐ-CP dated May 25, 2006 of the Government.

3. During implementation, if any issues arise, please report to the Ministry of Finance via relevant ministries, sectors, and provincial people's committees for timely resolution.