Thông tư 29/2012/TT-BGDDT

CIRCULAR

STIPULATING ON FINANCIAL ASSISTANCE FOR EDUCATIONAL INSTITUTIONS OF THE NATIONAL EDUCATION SYSTEM

Pursuant to the Education Law, of June 14, 2005 and the Law Amending and Supplementing a Number of Articles of the Education Law, of November 25, 2009;

Pursuant to the Government's Decree No. 36/2012/ND-CP of April 18, 2012, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

Pursuant to the Government's Decree No. 32/2008/ND-CP of March 19, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Education and Training;

Pursuant to the Government's Decree No. 75/2006/ND-CP of August 02, 2006, detailing and guiding implementation of a number of articles of Education Law, and the Decree No. 31/2011/ND-CP of May 11, 2011, amending and supplementing a number of articles of the Decree No. 75/2006/ND-CP of August 02, 2006 detailing and guiding implementation of a number of articles of Education Law;

At the proposal of the director of the Planning and Finance Department,

The Minister of Education and Training stipulates on financial assistance for educational institutions of the national education system as follows:

Article 1. Scope of regulation and subjects of application

1. This Circular stipulates on financial assistance for educational institutions of the national education system, including: principles of financial assistance; forms of financial assistance; management and use of financial assistance amounts; and responsibilities of educational institutions receiving financial assistance and responsibilities of relevant management agencies.

2. This Circular applies to the preschool institutions, the general education institutions, the continuing education centers, the undergraduate education institutions and professional secondary schools of the national education system (hereinafter referred to as the educational institutions); and relevant organizations and individuals.

3. Financial assistance for education provided in this Circular is the voluntary non-refundable financial assistance resources in cash or in kind from the capital sources apart from state budget (hereinafter referred to as financial assistance amounts) of domestic and overseas organizations and individuals (hereinafter referred to as sponsors) for educational institutions.

4. Financial assistance for the purpose of awarding scholarships or subsidies to learners complies with the Circular No. 35/2011/TT-BGDDT of August 11, 2011, of the Minister of Education and Training, stipulating on award and receipt of scholarships or subsidies to learners in educational institutions of the national education system.

Article 2. Principles and requirements of financial assistance

1. Financial assistance for education aims to enhance physical foundations of schools, support teaching-learning activities and educational activities at educational institutions, and well implement the educational socialization policy.

2. Educational institutions neither regard mobilization of financial assistance as a condition for supply of educational service and nor specify any financial assistance level for sponsors. Financial assistance amounts need to be received, managed and performed effectively in accordance with current law.

3. Sponsors do not associate financial assistance conditions with enjoyment of educational services or the right to exploit economic benefits arising from financial assistance amounts for educational institutions.

4. Management and use of financial assistance amounts must ensure publicity and transparency principle in accordance with the Circular No. 19/2005/TT-BTC of March 11, 2005, of the Ministry of Finance guiding financial publicity by funds originated from the state budget and funds originated from public contributions, and the Circular No. 09/2009/TT-BGDDT of May 07, 2009, of the Ministry of Education and Training promulgating the regulation on publicity in educational institutions of the national education system.

5. To encourage sponsors to implement by themselves investment in construction, procurement and install teaching-learning equipment with the agreement and guidance of educational institutions.

Article 3. Receipt of cash financial assistance

1. Educational institutions may receive financial assistance amounts in cash (including Vietnam dong, foreign currencies, gemstone or precious metals like gold or diamond) or via their accounts at the State Treasury or commercial banks.

2. Value of financial assistance amounts must be monitored and recorded in accounting books of educational institutions in according to current regulations.

Article 4. Receipt of financial assistance in kind

1. Educational institutions may receive financial assistances in kind, specifically books, notebooks, clothes, food, foodstuff, materials, teaching equipment and appliances and other kinds having use value and meeting practical demands of learners and educational institutions.

2. Items which are unnecessary for use in educational institutions, items which are harmful and dangerous to the health of teachers and learners shall not be received.

3. Values of sponsored kinds must be monitored and recorded in accounting books of educational institutions under regulations.

Article 5. Management and use of financial assistance amounts

1. Educational institutions shall make plan on use of financial assistance amounts, specifying use purposes and beneficiaries; methods of implementation, implementation schedule; quality of activities, quality of products or works together with detailed cost estimates in accordance with provisions on current standards and norms. Plans on use of financial assistance amounts must be announced and publicly posted up at least 15 working days before organizing implementation to gather opinions of teachers, staff members, pupils, students, pupils' parents, and sponsors.

2. The plan implementation must obey by the set objectives, ensure the schedule, product quality, prescribed standards and norms, and observe fully the order and procedures for construction investment, procurement by tender. Educational institutions shall make finalization reports for completed jobs and publicly post up them for supervision and assessment by learners and the society.

3. Products, works formed from financial assistance sources must be used for proper purpose and allocated funds for repair and regular maintenance to promote the use effectiveness and prevent loss and waste.

4. Irregular financial assistance amounts for educational institutions to overcome difficulties caused by natural disasters, fires or serious incidents or to support staff members or pupils suffering dangerous diseases comply with the Circular No. 72/2008/TT-BTC of July 31, 2008, of Ministry of Finance guiding implementation of the Government's Decree No. 64/2008/ND-CP of May 14,2008, on mobilization, receipt, distribution and use of voluntary contribution sources to assist people to overcome difficulties caused by natural disasters, fires or serious incidents and for patients getting dangerous diseases.

Article 6. The sponsors organize themselves implementation

In case sponsors by themselves upgrade, repair or newly build, purchase new assets for educational institutions or organize teaching-learning support activities, extracurricular activities, educational institutions shall have responsibilities as follows:

1. Guiding and helping sponsors use financial assistance amounts meeting properly demand and suitable to development plans of educational institutions.

2. Coordinating with sponsors to perform technical measures, processes and procedures in course of performance in order to ensure quality and good view of products, works.

3. Accepting and receiving products or works performed by sponsors in compliance with law and taking responsibility for management, repair and maintain in order to ensure products, works being used effectively and in proper purpose.

Article 7. Responsibilities of People's Committees of provinces or centrally run cities (hereinafter referred to as provincial-level People's Committees)

1. To direct their People's Committees at subordinate levels, education management agencies, finance management agencies and related sectors in implementation of this Circular in their localities in according to competence.

2. To direct the provincial-level Departments of Education and Training in assuming the prime responsibility for, and coordinate with related sectors in, inspecting and examining the implementation of this Circular in their localities, and promptly correcting and handling violations.

Article 8. Responsibilities of provincial-level Departments of Education and Training

1. To advise provincial-level People's Committees in guiding and directing the implementation of this Circular in their localities.

2. To assume the prime responsibility for, and coordinate with finance agencies, inspectorates and relevant units in, inspecting and examining the implementation of this Circular in their localities and promptly correcting and handling violations.

Article 9. Responsibilities of heads of educational institutions

The heads of educational institutions are responsible before law for the management and use of financial assistance amounts for the educational institutions, specifically:

1. To organize the implementation of this Circular; to conduct review and assessment to improve and enhance effectiveness of the management and use of financial assistance amounts. To make reports on receipt and expenditure of financial assistance amounts and result of implementation, and send them to superior management agencies and sponsors.

2. To set up a division to receive financial assistance amounts of the educational institution, including: the representative of the educational institution's leaders, representatives of functional parts and the representative board of the parents of pupils (for preschool institutions, general education institutions, continuing education centers) or representative of the Ho Chi Minh Communist Youth Union or Association of Students (for professional secondary schools and undergraduate education institutions).

3. To coordinate with sponsors in effective organization for use of financial assistance amounts for educational institutions. To proactively propose to sponsors the order of priority tasks in using financial assistance amounts to strengthen physical foundations of schools, support teaching-learning activities and educational activities suitable to the educational institution's development plan.

4. To be responsible for reporting on, and explaining about, the management and use of financial assistance amounts in the educational institutions to units having function of supervision, examination or inspection upon being requested.

5. To be responsible for making explanations and answering inquiries (if any) of teachers, staffs members, pupils, students, pupils' parents and sponsors related to the receipt, management and use of financial assistances.

Article 10. Glorification and incentives for sponsors

1. For sponsors with positive contributions for development of education and training, heads of educational institutions and educational institution management agencies may glorify according to their competence or propose their superior agencies for suitable forms of glorification aiming to record the financial assistance of sponsors to education institutions.

2. Organizations that sponsor for education may enjoy the incentive policies specified in the Circular No. 130/2008/TT-BTC of December 26, 2008, of the Ministry of Finance, on “guiding implementation of a number of articles of Enterprise Income Tax Law No. 14/2008/QH12, and guiding implementation of the Government's Decree No. 124/2008/ND-CP of December 11, 2008, detailing implementation of a number of articles of the Law on Enterprise Income Tax”.

3. Individuals that sponsor for education via charity funds, humanitarian funds and study encouragement funds may enjoy reduction of taxable personal income according to the Circular No. 84/2008/ TT-BTC of September 30, 2008, of the Ministry of Finance, “guiding implementation of a number of articles of the Law on Personal Income Tax, and guiding implementation of the Government's Decree No. 100/2008/ND-CP of September 08, 2008, detailing a number of articles of the Law on Personal Income Tax”.

Article 11. Effectiveness and responsibility of implementation

1. This Circular takes effect on October 25, 2012.

2. The chief of office, heads of related units under the Ministry of Education and Training, presidents of provincial-level People's Committees, directors of provincial- level Departments of Education and Training, and heads of educational institutions shall implement this Circular.-