Nghị định 81/2021/ND-CP

DECREE

ON TUITION FEES OF EDUCATION INSTITUTIONS AFFILIATED TO NATIONAL EDUCATION PROGRAM AND COLLECTION, MANAGEMENT THEREOF; POLICIES ON TUITION FEE EXEMPTION, REDUCTION, AND FINANCING FOR LEARNING FEES; SERVICE FEES IN EDUCATION AND TRAINING SECTORS

Pursuant to Law on Governmental Organization dated June 19, 2015; Law on amendments to Law on Government Organization and Law on Local Governmental Organization dated November 22, 2019;

Pursuant to Law on State Budget dated June 25, 2015;

Pursuant to Law on Prices dated June 20, 2012;

Pursuant to Law on Higher Education dated June 18, 2012; Law on amendments to Law on Higher Education dated November 19, 2018;

Pursuant to Education Law dated June 14, 2019;

Pursuant to the Law on Vocational Education dated November 27, 2014;

Pursuant to Ordinance on Benefits for people with meritorious services to the revolution dated December 9, 2020;

Pursuant to Resolution No. 134/2020/QH14 dated November 17, 2020 of the National Assembly on continuation of Resolutions of the National Assembly on supervising schemes and advising in the 14^th session and Resolutions in the 13^th session;

At request of Minister of Education and Training and Minister of Labor – War Invalids and Social Affairs;

The Government promulgates Decree on tuition fees of education institutions affiliated to national education program and collection, management thereof; policies on tuition fee exemption, reduction, and financing for learning fees; service fees in education and training sectors.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree prescribe collection and management of tuition fees of education institutions affiliated to national education program; policies on tuition fee exemption, reduction, and financing for learning fees; service fees in education and training sectors.

Article 2. Regulated entities

This Decree applies to preschool children, students, learners, and researchers (hereinafter referred to as “leaners”) studying in education institutions affiliated to national education program according to Law on Education, Law on Higher Education, and Law on Vocational Education; education institutions affiliated to national education program according to Law on Education, Law on Higher Education, and Law on Vocational Education, and relevant organizations, individuals.

Article 3. Term interpretation

1. “service fees in education and training sector” refers to the money paid by service users for each service in education, training, and vocational education sectors, including: tuition fees (depending on education and training level) and fees for other services in education and training sectors (fees for enrolment service, fees for education quality control service; fees for issuance of degree, certificate templates; fees for education support and human resource supply service via researching and developing strategies, planning, schemes for human resource training; fees for human resource demand investigation, analysis, and estimation services via connecting training facilities with employers to extract resources for human resource training; fees for teacher and education personnel improvement service; fees for consulting service for organizations and individuals to develop plans and schemes for human resource development and development of necessary skills for learners; fees for education and training support services).

2. “tuition” refers to the amount of money paid by the learners to cover fees of education and training services in part or in whole. Tuition amount shall be determined according to roadmap for guaranteeing education and training service according to this Decree.

3. “education quality control” under this Decree consists of education quality control for preschool, continuous education facilities, formal education institutions, higher education institutions, education quality control for education program of higher education institutions as per domestic quality assessment criteria issued by Minister of Education and Training and quality control of vocational education institutions, quality control of training program of all levels of vocational education issued by Minister of Labor – War Invalids and Social Affairs (hereinafter referred to as “quality control by domestic standards”) or by quality assessment criteria of foreign education quality control bodies accredited for operation in Vietnam (hereinafter referred to as “quality control by foreign standards”).

Article 4. State management regarding fees for education and training services

1. Ministry of Education and Training and Ministry of Labor – War Invalids and Social Affairs shall take charge and cooperate with Ministry of Finance and relevant ministries in implementing state management functions regarding tuition and fees for other services in education and training:

a) Provide guidelines and develop, appraise, and issue economic and technical norms, methods of determining tuition and fees for other services in education and training applied in education and training sector under their management;

b) Decide on methods of assigning tasks, placing orders, and bidding for provision of products and services in education and training sectors under lists of public services utilizing state budget from central government budget within their assigned sector; decide on price of order of service in education and training sectors under lists of public services utilizing central government budget within their assigned sector.

2. Ministries, ministerial agencies within their tasks and powers shall perform state management regarding tuition and fees of other services in education and training sectors; issue economic and technical norms, fee norms or cooperate with Ministry of Education and Training, Ministry of Labor – War Invalids and Social Affairs in developing and issuing economic and technical norms for specific professions; decide on methods of assigning tasks, placing orders, and bidding for product, service provision in education and training sectors from central government budget; decide on price of service order in education and training sectors under lists of public services utilizing central government budget for services under their management.

3. People’s Committees of provinces shall perform state management regarding other tuitions and fees for services in education and services; issue economic and technical norms, and costs in education and training sectors for services with incomplete economic and technical norms under management of local government; decide on methods of assigning tasks, placing orders, and bidding for product, service provision in education and training sector; decide on price of service order in education and training sectors under lists of public services utilizing budget under management of local government, People's Committees of provinces shall request People's Councils of provinces to decide on tuition or tuition range of preschool education and public formal education; elaborate fee amount, fee purpose, and expenditure management solutions for services assisting education and training activities in public education institutions under their management for application in provinces.

4. Heads of education institutions affiliated to national education program shall publicize to the general public regarding basis and methods for determining, calculating service fees in education and training sectors for services which the institutions calculate the value and report to competent authority as per the law.

Article 5. Principles of determining service fees in education and training sectors

Fees for services in education and training sectors are determined according to regulations and law on prices and regulations of the Government on financial autonomy of public service providers.

2. Fees for services in education and training sectors shall be revised according to appropriate roadmap corresponding to quality of education and training services with the rate of increasing service fee does not exceed 15%/year.

Article 6. Methods of determining fees and entitlement to determining fees for services in education and training sectors

Methods of determining fees and competent authority capable of determining fees in education and training sectors shall be identified according to Law on Prices, Law on Education, Law on Higher Education, Law on Vocational Education, guiding documents, and regulations of the Government on financial autonomy of public service providers.

Article 7. Roadmap for calculating fees for services in education and training sectors

1. Roadmap for calculating fees for services in education and training sectors shall conform to regulations of the Government on financial autonomy of public service providers.

2. Tuition shall conform to roadmap under Article 9, Article 10, and Article 11 hereof.

3. Based on education development policies of the Government and realistic conditions of local administrative divisions, People's Committees of provinces shall request People's Councils of provinces to consider and allow preschools, formal education institutions in areas with high possibility of private sector involvement and preschools, formal education institutions in universities, colleges, and research institutes to implement roadmap for wholly including costs in fees for services in education and training sectors corresponding to education and training quality; while guaranteeing mandatory education objectives as per Law on Education and guiding documents.

Chapter II

REGULATIONS ON TUITION

Article 8. Principles of determining tuition

1. For preschools and public formal education institutions.

Tuition shall be developed in a manner that is distributed between the government and the learners and satisfactory to socio-economic conditions of each residential areas, contribution capacity of the general public, growth rate of consumer price index, annual economic growth rate, and roadmap for calculating fees for services in education and training sectors as per the law while guaranteeing education quality.

2. For public vocational education institutions.

a) Public vocational education institutions that have guaranteed recurrent expenditure partially and public vocational education institutions that have recurrent expenditure guaranteed by the government (hereinafter referred to as “public vocational education institutions that have not guaranteed recurrent expenditure entirely”) shall determine tuition without exceeding the top limit under Point a Clause 1 and Point a Clause 2 Article 10 hereof;

b) Public vocational education institutions that have guaranteed recurrent expenditure entirely shall determine tuition for each major based on variables compared to the top limit applicable to vocational education institutions that have not guaranteed recurrent expenditure entirely according to Clause 2 Article 10 hereof;

c) Public vocational education institutions that have guaranteed recurrent expenditure and investment expenditure entirely and are allowed to determine tuition must make sure to cover costs and accumulate according to Law on Vocational Education and other relevant documents.

3. Tuition for public higher education institutions.

a) Public higher education institutions that have guaranteed recurrent expenditure partially and public higher education institutions that have recurrent expenditure guaranteed by the government (hereinafter referred to as “public higher education institutions that have not guaranteed recurrent expenditure entirely”) shall determine tuition without exceeding the top limit under Point a Clause 1 and Point a Clause 2 Article 11 hereof;

b) Public higher education institutions that have guaranteed recurrent expenditure and investment expenditure entirely and public higher education institutions that have guaranteed recurrent expenditure shall determine tuition for each major with variables compared to the top limit applicable to public higher education institutions that have not guaranteed recurrent expenditure entirely under Clause 2 Article 11 hereof;

c) For training programs of public higher education institutions that satisfy quality control standards of Ministry of Education and Training or quality control standards of foreign countries or equivalent, higher education institutions are allowed to determine tuition of the training programs on the basis of economic and technical norms issued by the higher education institutions while publicizing and presenting to learners and the general public.

4. For private education institutions

a) Private education institutions are allowed to develop tuition and fees for other services in education and training sectors (except for services whose fees are regulated by the Government) in a manner that can cover costs and accumulate reasonably while publicizing and presenting tuition and fees for services that they have decided to the learners and the general public;

b) Private education institutions are responsible for providing explanation for average education and training costs for a student, annual tuition, tuition for the entire education level in case of preschools, formal education, and tuition for the entire course in case of higher education institutions; providing explanation for roadmap and rate of increasing tuition in subsequent years (annual rate of increasing tuition must not exceed 15% for higher education; 10% for preschool education and formal education), publicizing as per the law, and presenting to the learners and the general public;

c) Students eligible for tuition exemption, reduction, or financing in private education institutions shall be covered by the government in terms of tuition with maximum covered amount equal to tuition applicable to students in local public education institutions that have not guaranteed recurrent expenditure entirely;

d) People's Committees of provinces shall rely on socio-economic development conditions of local administrative divisions, requirements of primary education program, number of students in primary education level, and number of students/class in primary education level as per the law to develop criteria for identifying local administrative divisions without sufficient number of public education institutions, present to People's Councils of provinces for approval and decision on financing for tuition of primary students in private schools in areas without sufficient number of public schools in each school year; expenditure on tuition financing shall be granted by state budget according to Law on State Budget and guiding documents.

Article 9. Tuition for preschools and formal education institutions

1. Tuition range for school year of 2021 - 2022

Based on local conditions, People's Council of provinces shall decide on tuition range or specific tuition without exceeding the top limit or value issued by People's Council of provinces for the school year of 2020 – 2021 applicable to each education level and area under their management.

2. Tuition range for school year of 2022 - 2023

a) Tuition range (bottom limit – top limit) for preschools and public education institutions that have not guaranteed recurrent expenditure entirely:

Unit: VND thousand/student/month

People's Council of provinces shall rely on regulations above to decide on tuition range or specific tuition value for preschools and public education institutions under their management and decide on classification of local areas to allow adoption of tuition.

Tuition range for public primary education institutions under this Point shall serve as the basis for People's Council of provinces to decide on tuition financing for students in private primary education institutions in areas without sufficient number of public primary education institutions and students in private primary education institutions eligible for tuition reduction or exemption as per the law.

b) The top limit of tuition range applicable to preschools and public formal education institutions that have guaranteed recurrent expenditure entirely: Up to 2 times the top limit under Point a of this Clause;

b) The top limit of tuition range applicable to preschools and public formal education institutions that have guaranteed recurrent expenditure and investment expenditure entirely: Up to 2.5 times the top limit under Point a of this Clause;

c) Preschools and public formal education institutions that have guaranteed recurrent expenditure entirely or recurrent expenditure and investment expenditure entirely in a manner satisfactory to quality control standards of Ministry of Education and Training are allowed to determine tuition on the basis of economic, technical, and cost norms publicized by the education institutions and must submit to People’s Committees of provinces for presentation to People's Councils of provinces for consideration and approval of tuition.

3. Tuition range from the school year of 2023 – 2024 onwards

a) From the school year of 2023 – 2024 onwards, tuition range shall be revised according to socio-economic conditions of local administrative divisions, growth rate of consumer price index, annual economic growth rate, and creditworthiness\ of the general public without exceeding 7.5%/year;

b) Based on tuition range under Point a of this Clause, People’s Committees of provinces shall request People's Councils of provinces to decide on specific tuition without exceeding the top limit.

4. In areas with high potential of private sector involvement, based on education development policies of the Government and local conditions, People’s Committees of provinces shall request People's Councils of provinces to consider and decide on tuition range or tuition value applicable to public preschools and formal education institutions (including preschools and formal education institutions established by universities, colleges, or research institutes) on the basis of economic, technical, and cost norms issued by competent authority in a manner that guarantees correspondence between tuition and education quality while implementing mandatory education objectives according to Law on Education and guiding documents.

5. In case of online learning, People’s Committees of provinces shall request People's Councils of provinces shall regulate specific tuition for public education institutions under their management on the basis of reasonable realistic costs without exceeding the publicized tuition of education institutions.

6. Continuous education facilities and other training facilities providing formal education programs may apply tuition equal to tuition of public formal education institutions providing the same education level in the same administrative division. For other forms of continuous education, People’s Committees of provinces shall request People's Councils of provinces to regulate specific tuition for each form of training based on specific conditions of each administrative division.

Article 10. Tuition for vocational education

1. Top tuition limit of school year of 2021 - 2022;

Top tuition limit of school year of 2021 – 2022 for training majors of public vocational education institutions shall equal top tuition limit of public vocational education institutions regulated by the Government for school year of 2020 - 2021, to be specific:

a) Top tuition limit for training programs in college level and intermediate level in public vocational education institutions that have not guaranteed recurrent expenditure and investment expenditure entirely is as follows:

Unit: VND thousand/student/month

b) Top tuition limit for training programs in college level and intermediate level in public vocational education institutions that have guaranteed recurrent expenditure and investment expenditure entirely is as follows:

Unit: VND thousand/student/month

2. Top tuition limit from school year of 2022 - 2023 to school year of 2025 - 2026 is as follows:

a) For public vocational education institutions that have not guaranteed recurrent expenditure entirely:

Based on list of level IV training majors in college level and intermediate level issued by Minister of Labor – War Invalids and Social Affairs, top tuition limit is determined based on economic and technical norms and calculated according to roadmap until school year of 2025 – 2026. Top tuition limit is as follows:

Unit: VND thousand/student/month

b) For public vocational education institutions that have guaranteed recurrent expenditure entirely: Maximum tuition fee does not exceed 2 times the tuition fee under Point a Clause 2 of this Article;

c) For public vocational education institutions that have guaranteed recurrent expenditure and investment expenditure entirely: May develop and decide on tuition according to Law on Vocational Education and other relevant documents;

d) For high quality training programs (including programs transferred from overseas in case of vocational education), vocational education institutions shall decide on tuition of these programs on the basis of economic and technical norms in a manner that can cover training costs and accumulate, and publicize prior to enrolment;

dd) For training programs satisfactory to quality control standards in public vocational education institutions that have guaranteed recurrent expenditure entirely, vocational education institutions that have guaranteed recurrent expenditure partially, and vocational education institutions that have recurrent expenditure guaranteed by the government, top tuition limit shall not exceed 2.5 times the tuition under Point a Clause 2 of this Article.

3. Tuition for part-time training and distant education is determined on the basis of reasonable costs without exceeding 150% of tuition of respective formal education program.

4. For tuition of training majors available in form of online learning, vocational education institutions shall determine on the basis of reasonable costs without exceeding tuition of majors available in form of face-to-face learning.

5. Tuition for preliminary training level, continuous training level, skill training, and other short-term training programs shall be developed, regulated by vocational education institutions according to agreement between learners and vocational education institutions, public, transparent, and presented to the learners and the general public.

6. Tuition for vocational education shall be calculated by modules or credits:

a) Tuition of a credit or module is determined based on total tuition of the entire course by training major and total number of credits or module of the entire course using the following formula:

Total tuition of a course = tuition for 1 student/month x 10 months x number of school years, make sure that maximum total tuition by credit of training program equals total year-based tuition.

b) In case of studying for longer than the intended period of a training program, credit-based tuition applied from the point of exceeding the intended period shall be determined again based on actual studying period in a manner that covers the costs and must be transparent to the learners;

c) In case of pursuing graduate degree, only tuition for credits and modules actually taken is required.

7. Tuition for public vocational education institutions: Based on top tuition limit above for each school year, specific characteristics, training major development demands, training form, and practical conditions, heads of public vocational education institutions shall regulate specific tuition for training majors under their management and publicize for the entire course.

8. For vocational education institutions under direct management of business entities or state enterprises: Heads of vocational education institutions shall regulate tuition for each school year and each training major without exceeding the top tuition limit under Point b Clause 1 and Point c Clause 2 of this Article.

State budget shall incur tuition for leaners who are eligible for tuition exemption or reduction and studying in vocational education institutions under direct management of business entities or state enterprise with the incurred amount equal to the top tuition limit applicable to respective training major in public vocational education institutions that have not guaranteed recurrent expenditure entirely under Point a Clause 1 and Point a Clause 2 of this Article.

9. Public vocational education institutions may regulate tuition for cases of repeating classes. The maximum tuition for repeating classes must not exceed the top limit under this Decree. In case of organizing separate studying at request learners, tuition shall be agreed upon by the learners and vocational education institutions on the basis of guarantee sufficient tuition for covering costs.

10. Foreign students participating in training courses in vocational education institutions shall submit tuition regulated by the vocational education institutions or conventions, agreements on cooperation with foreign parties.

Article 11. Tuition for higher education

1. Top tuition limit of school year of 2021 - 2022;

Top tuition limit of school year of 2021 - 2022 for training majors of public higher education institutions shall equal top tuition limit of public higher education institutions regulated by the Government for school year of 2020 - 2021, to be specific:

a) Top tuition limit for majors in higher education level in public higher education institutions that have not guaranteed recurrent expenditure and investment expenditure entirely is as follows:

Unit: VND thousand/student/month

b) Top tuition limit for majors in higher education level in public higher education institutions that have guaranteed recurrent expenditure and investment expenditure entirely is as follows:

Unit: VND thousand/student/month

2. Top tuition limit from school year of 2022 - 2023 to school year of 2025 - 2026 is as follows:

a) Top tuition limit for public higher education institutions that have not guaranteed recurrent expenditure entirely is as follows:

Unit: VND thousand/student/month

b) Public higher education institutions that have guaranteed recurrent expenditure entirely: Tuition shall equal up to 2 times the top value under Point a of this Clause for each respective major and each school year;

c) Public higher education institutions that have guaranteed recurrent expenditure and investment expenditure entirely: Tuition shall equal up to 2.5 times the top value under Point a of this Clause for each respective major and each school year;

d) For training programs of public higher education institutions that satisfy quality control standards of Ministry of Education and Training or quality control standards of foreign countries or equivalent, higher education institutions are allowed to determine tuition of the training programs on the basis of economic and technical norms issued by the higher education institutions while publicizing and presenting to learners and the general public.

3. Top tuition limit for training for master degree and training doctor degree of public higher education institutions shall equal top limit of higher education tuition under Clause 1 and Clause 2 of this Article multiplied by 1.5 for training for master degree and 2.5 for training for doctor degree in each respective major of each school year depending on each level of autonomy.

4. Tuition for part-time training and distant education is determined on the basis of reasonable costs without exceeding 150% of tuition of respective formal education program.

5. In case of online learning, higher education institutions shall determine tuition on the basis of reasonable costs without exceeding tuition of higher education institutions providing respective majors with respective level of autonomy.

6. Tuition for continuous education programs and short-term training service for certification in specific majors of each education institution as per the law shall be calculated by education institutions and collected under agreement between the learners and the education institutions while being public and transparent to the learners and the general public.

7. Tuition for other short-term training programs shall be agreed upon by education institutions and the learners.

8. Tuition for higher education shall be calculated by credits and modules:

a) Tuition of a credit or module is determined based on total tuition of the entire course by training major and total number of credits or module of the entire course using the following formula:

Total tuition of a course = tuition for 1 student/month x 10 months x number of school years, make sure that maximum total tuition by credit of training program equals total year-based tuition.

b) In case of studying for longer than the intended period of a training program, credit-based tuition applied from the point of exceeding the intended period shall be determined again based on actual studying period in a manner that covers the costs and must be transparent to the learners;

c) In case of training for the second university degree, learners shall pay tuition according to actual number of credits in training program.

9. Tuition for public higher education institutions: Based on top tuition limit in this Article for each school year, characteristics of institutions, training major development requirements, form of training, and practical conditions, Directors of National Universities, regional universities, heads of public higher education institutions shall regulate specific tuition for entities and training programs under their management.

10. For higher education institutions under direct management of business entities or state enterprises: Heads of higher education institutions shall regulate tuition for each school year and each training major without exceeding the top tuition limit under Point b Clause 1 and Point c Clause 2 of this Article.

State budget shall incur tuition for leaners who are eligible for tuition exemption or reduction and studying in higher education institutions under direct management of business entities or state enterprise with the incurred amount equal to the top tuition limit applicable to respective training major in public vocational education institutions that have not guaranteed recurrent expenditure entirely under Point a Clause 1 and Point a Clause 2 of this Article.

11. Public higher education institutions may regulate tuition for cases of repeating classes. The maximum tuition for repeating classes must not exceed the top limit under this Decree depending on form of institutions. In case of organizing separate studying at request learners, tuition shall be agreed upon by the learners and public higher education institutions on the basis of guarantee sufficient tuition for covering costs.

12. University students, students of higher education level, and researchers who are foreigners and studying in public higher education institutions shall submit tuition as regulated by higher education institutions or according to conventions, agreements with foreign parties.

Chapter III

TUITION COLLECTION, MANAGEMENT, AND USE

Article 12. Tuition collection

1. Tuition shall be collected on a monthly basis or, if the learners will to, on a semester or school-year basis. In case of continuous education institutions, continuous training facilities, and short-term training courses, tuition shall be collected for each month of studying. For preschools and formal education institutions, tuition shall be collected for up to 9 months per year. For higher education institutions and vocational education institutions, tuition shall be collected for up to 10 months per year.

2. In case of natural disasters, epidemic, or other force majeure event, tuition shall be collected for specific number of months of studying (including the period of online studying or makeup class at the education institutions); do not collect tuition for period where classes are not provided. Tuition must satisfy number of months of studying and necessary costs for organizing teaching without exceeding total tuition calculated by maximum number of months of a school year (up to 9 months/year for preschools and formal education institutions and up to 10 months/year for higher education institutions and vocational education institutions) and must be publicized from the beginning of the school year in education institutions. People’s Committees of provinces shall request People's Councils to decide on time of collecting tuition and tuition amount for local public preschools and formal education institutions; Heads of higher education institutions and vocational education institutions shall regulate time for collecting tuition and tuition amount in case of natural disasters, epidemic, and other force majeure events.

3. In case of studying in credits, education institutions may convert in order to collect tuition by credits while keeping total credit-based tuition of the entire course from exceeding year-based tuition regulated for the entire course.

4. Education institutions are responsible for collecting and submitting tuition to commercial banks or State Treasury for management and use. In case of new tuition to be collected in cash, on a periodic basis, education institutions must adopt procedures for submitting all tuition collected in cash to their account in State Treasury or commercial banks for management as per the law.

Article 13. Tuition management and use

1. Public education institutions shall use tuition according to regulations of the Government on financial autonomy of public service providers and include in annual financial statements of education institutions as per the law.

2. Private education institutions shall utilize tuition to guarantee expenditure, revenue, and assume responsibilities for financial management for their activities. Organize accounting works, submit tax, and perform other financial obligations as per the law.

3. Education institutions shall manage tuition expenditure and revenues within accounting, audit, tax, and financial disclosure policies as per the law; comply with inspection requirements of finance authority and education authority, and assume legal responsibilities for accuracy and truthfulness of provided information and data.

4. Prior to enrolment or admission by consideration, education institutions must publicize tuition and training cost for each school year and education level in case of preschools, formal education, roadmap for increasing tuition (if any) for each school year, and estimation for the entire course in case of higher education.

5. Education institutions are responsible for publicizing and presenting training costs, tuition, and roadmap for increasing tuition for each school year and education level; publicizing qualifying criteria as per the law; publicize tuition reduction, exemption policies and amount thereof in case of natural disasters, epidemic, and other force majeure events.

Chapter IV

TUITION EXEMPTION, REDUCTION, STUDYING COST FINANCING, AND TUITION FINANCING POLICIES, PAYMENT METHOD

Section 1. TUITION EXEMPTION, REDUCTION, STUDYING COST FINANCING, AND TUITION FINANCING POLICIES

Article 14. Eligibility for not having to pay for tuition

1. Students of public primary schools.

2. Learners studying in specific majors satisfying socio-economic development demands, national defense and security according to Law on Higher Education. Specific majors regulated by Prime Minister.

Article 15. Eligibility for tuition exemption

1. Individuals mentioned under Ordinance on benefits for people with meritorious services to the revolution when studying in education institutions affiliated to national education system.

2. Preschool students and students with disabilities.

3. Preschools students and students under 16 years of age lacking any care and individuals from 16 years of age to 22 years of age and studying in formal education, the first degree of higher education and eligible for monthly social benefits according to Clause 1 and Clause 2 Article 5 of Decree No. 20/2021/ND-CP dated March 15, 2021 of the Government on social benefit policies for social protection beneficiaries. Learners in intermediate-education level or college level who are left without both parents and shelter according to Law on Vocational Education.

4. Preschool students, students of formal education, learners in continuous education facilities pursuing formal education program whose parent or parents or grandparents (if living with grandparents) are poor households according to regulations of Prime Minister.

5. Preschool children with 5 years of age living in hamlets with difficulties, communes in category III areas with ethnic minorities and mountainous regions, communes with particularly difficulties in coastal areas and islands according regulations of competent authority.

6. Preschool children with 5 years of age not specified under Clause 5 of this Article shall be exempted from tuition for the school year of 2024 - 2025 (starting from September 1, 2024).

7. Preschool children, students of formal education, and learners in continuous education facilities pursuing formal education program who are foster children or biological children of active servicemen and soldiers according to Clause 2 Article 6 of Decree No. 27/2016/ND-CP dated April 6, 2016 of the Government.

8. Students in lower secondary education in particularly difficult hamlets, communes in category III areas with ethnic minorities in mountainous regions, communes with particular difficulty in coastal areas, and islands according to regulations of competent authority are eligible for exemption from tuition from the school year of 2022 – 2023 (starting from September 1, 2022).

9. Lower secondary education students not specified under Clause 8 of this Article shall be exempted from tuition for the school year of 2025 - 2026 (starting from September 1, 2025).

10. Students pursuing education via special admission (including students pursuing boarding vocational education under special admission method for 3 months or higher) according to regulations of the Government on special admission to higher education institutions and vocational education institutions affiliated to national education system.

11. Students in secondary boarding schools for ethnic minorities, pre-universities:

12. Students in vocation education institutions and higher education institutions, ethnic minorities whose parent, parents, or grandparents (if living with grandparents) in poor households or near-poor households according to regulations of Prime Minister.

13. Students pursuing Marxism-Leninism and Ho Chi Minh’s Thought.

14. Students, higher education students, and researchers specialized in tuberculosis, leprosy, psychology, forensic examination, psychology examination, and autopsy in public medical personnel training facilities as per order of the Government.

15. Ethnic students under Clause 1 Article 2 of Decree No. 57/2017/ND-CP dated May 9, 2017 of the Government.

16. Learners subject to tuition exemption programs or schemes according to regulations of the Government.

17. Graduates of secondary education and pursuing intermediate education.

18. Learners pursuing intermediate-level education, college level education for majors that have difficulty in students but are required by the society according to lists regulated by Ministry of Labor - War Invalids and Social Affairs.

19. Learners studying in specific majors satisfying socio-economic development demands, national defense and security according to Law on Vocational Education. Specific majors regulated by Prime Minister.

Article 16. Eligibility for tuition reduction and tuition financing

1. Eligibility for a tuition reduction of 70% includes:

a) Students pursuing traditional arts and specific majors in public, private vocational education institutions and higher education institutions providing cultural - artistic training;

b) Students pursuing traditional art forms or taxing, toxic, or hazardous occupations in case of vocational education as per lists of taxing, toxic, or hazardous occupations regulated by Ministry of Labor – War Invalids and Social Affairs;

c) Kindergarten children and students who are ethnic minorities (other than very minor ethnic minorities) in hamlets with particular difficulties, communes in category III areas, ethnic regions and mountainous regions, communes with difficulties in coastal regions and islands according to regulations of competent authority.

2. Eligibility for a tuition reduction of 50% includes:

a) Kindergarten children and students who are children of officials, public officials, or workers whose parent suffers from occupational accidents or diseases and receive regular benefits;

b) Preschool students, students of formal education, learners in continuous education facilities pursuing formal education program whose parent or parents or grandparents (if living with grandparents) are near-poor households according to regulations of Prime Minister.

3. Eligibility for tuition financing: Primary education students in private education institutions in areas with insufficient number of public education institutions shall receive financing for tuition.

Article 17. Temporary suspension of tuition collection

In case of natural disasters, epidemic, and other force majeure event publicized by competent authority; depending on level of impact and damage, People’s Committees of provinces shall request People's Councils of provinces to consider and decide not to charge tuition in a specific period for kindergarten children, students in public formal education institutions, and learners in continuous education facilities pursuing formal education program in areas suffering from natural disasters, epidemic, or other force majeure event.

Article 18. Eligibility for financing for studying costs

1. Kindergarten children, students in formal education institutions, and students in continuous education facilities pursuing formal education programs are left without both parents.

2. Kindergarten children, students in formal education institutions, and students in continuous education facilities pursuing formal education programs suffer from disabilities.

3. Preschool students, students of formal education, learners in continuous education facilities pursuing formal education program whose parents are poor households according to regulations of Prime Minister.

4. Kindergarten children, students in formal education institutions, and learners in continuous education facilities pursuing formal education institutions in particularly difficult hamlets, communes in category III areas in ethnic regions and mountainous regions, particularly difficult hamlets in coastal regions and islands according to regulations of competent authority.

Section 2. PROCEDURES FOR IMPLEMENTING TUITION EXEMPTION, REDUCTION, AND PAYMENT METHOD

Article 19. Application for tuition exemption, reduction, studying cost financing, and tuition financing for learners in preschools, formal education institutions, continuous education facilities, vocational education institutions, and higher education institutions

1. Application:

a) Application for tuition reduction, exemption, studying cost financing, and tuition financing:

- For individuals eligible for tuition exemption, reduction pursuing preschool education, formal education, continuous education: using Form under Annex II; students studying in private primary education institutions eligible for tuition financing: using Form under Annex VI;

- For individuals eligible for studying cost financing and pursuing preschool, formal education, or continuous education: using Form under Annex III;

- For individuals eligible for tuition reduction, exemption in public vocational education institutions and higher education institutions: using Form under Annex V; for individuals eligible for tuition reduction, exemption in private vocational education institutions and higher education institutions: using Form under Annex VIII.

b) Verified true copies or copies with master register for comparison or copies from the master registers of documents proving eligibility for tuition reduction, exemption, and studying cost financing for:

- Confirmation of entities regulating persons having rendered meritorious services for individuals under Clause 1 Article 15 hereof;

- Confirmation of disabilities issued by People’s Committees of communes or decisions on social benefits of Chairpersons of People’s Committees of districts for individuals under Clause 2 Article 15 hereof;

- Decisions on social benefits of Chairpersons of People’s Committees of districts for individuals under Clause 3 Article 15 hereof;

- Confirmation of poor households issued by People’s Committees of communes for individuals under Clause 4 Article 15 hereof;

- Confirmation of eligibility for tuition exemption according to Decree No. 27/2016/ND-CP dated April 6, 2016 of the Government and guiding documents of Ministry of National Defense for individuals under Clause 7 Article 15 hereof;

- Birth certificate and confirmation of poor households or near-poor households issued by People’s Committees of communes for individuals under Clause 12 Article 15 hereof;

- Birth certificate and permanent residence family register or confirmation of police authority regarding permanent residence registration (in case of lost family register) for individuals under Clause 5, Clause 8, Clause 15 Article 15 and Point c Clause 1 and Clause 3 Article 16 hereof. From the school year of 2024 - 2025 (starting from September 1, 2024), for individuals under Clause 5 and Clause 6 Article 15 hereof and from the school year of 2025 - 2026 (starting from September 1, 2025) for individuals under Clause 8 and Clause 9 Article 15 hereof are only required to submit birth certificate;

- Lower secondary education degree or provisional confirmation of graduation for individuals under Clause 17 of Article 15 hereof;

- Monthly benefit number of either parent who suffers from occupational accidents or diseases granted by social security organizations for individuals under Point a Clause 2 Article 16 hereof;

- Confirmation of near-poor households issued by People’s Committees of communes for individuals under Clause 2 Article 16 hereof.

c) For preschool children, students in formal education institutions, and learners in continuous education facilities pursuing formal education program eligible for both tuition exemption, reduction and studying cost financing, only produce 1 set of application consisting of documents above together with form under Annex IV hereof.

d) Learners eligible for tuition reduction, exemption, and studying cost financing are only required to produce 1 set of application for the whole studying period. For learners living in poor households or near-poor households, at the beginning of each semester, submit additional confirmation of poor households or near-poor households to serve as the basis for considering tuition reduction, exemption, and studying cost financing for the subsequent semester.

dd) In case students obtain Citizen Identity Cards and are issued with personal identification number and information on permanent residence and can extract said information by connecting and sharing population data with education and training facilities, Sub-departments of Education and Training, Departments of Education and Training, Sub-departments of Labor – War Invalids, and Social Affairs, Sub-departments of Finance, Departments of Finance, their parents (or guardians) are not required to submit “Birth certificate” and “Permanent residence family register”.

2. Procedures for implementation:

Within 45 working days from the starting date of a school year, parents (or guardians) of preschool children, students in formal education institutions, and students in continuous education institutions; students and learners in vocational education institutions and higher education institutions eligible for tuition reduction, exemption, tuition financing, or studying cost financing shall submit application (using Form under Annex II; Annex III; Annex IV; Annex V; Annex VI, and Annex VII hereof) and verified true copies or copies with master registers for comparison or copies from the master registers of any documents specified under Clause 1 of this Article to prove eligibility for tuition reduction, exemption, and studying cost financing and submit to education institutions online, via postal service, or electronic trading system.

3. Responsibilities for reviewing and appraising applications:

a) For preschools, primary education institutions, secondary education institutions, and continuous education facilities affiliated to Sub-departments of education and training: Within 10 working days from the date on which application for tuition reduction, exemption, studying cost financing, and tuition financing for students in private primary schools in areas with insufficient number of public schools is received, principals are responsible for approving application and produce lists of students eligible for tuition exemption, reduction, studying cost financing, and tuition financing for students in private primary schools and send to Sub-departments of education and training for appraisal;

b) For upper secondary education institutions, continuous education facilities, and other education institutions affiliated to Departments of Education and Training: Within 10 working days from the date on which applications for tuition reduction, exemption, and studying cost financing is received, principals are responsible for approving and producing list of students eligible for tuition reduction, exemption, and studying cost financing and send to Departments of Education and Training for appraisal;

c) For public vocational education institutions and higher education institutions: Within 10 working days from the date on which application for tuition reduction, exemption is received, heads of public vocational education institutions and higher education institutions are responsible for approving application and deciding on tuition reduction, exemption for students and learners while producing lists of students eligible for tuition reduction, exemption using form under Annex IX and sending to direct superior. Direct superior shall appraise and produce expenditure estimates using form under Annex X and send to Ministry of Finance for consolidation and presenting to competent authority for allocation of implementation funding within annual budget estimate;

d) For private preschools; private formal education institutions; private continuous education institutions, vocational education institutions, and private higher education institutions: Within 10 working days from the date on which application for tuition reduction, reimbursement and exemption, studying cost financing, tuition financing of learners is received, private preschools; private formal education institutions; private continuous education institutions, vocational education institutions, and private higher education institutions are responsible for issuing written confirmation for learners according to Annex VIII hereof.

dd) For private vocational education institutions and higher education institutions: within 10 working days from the date on which application for tuition reduction, exemption is received, heads of private vocational education institutions and higher education institutions are responsible for verifying application for tuition reduction, exemption for leaners while producing lists of learners eligible for tuition reduction, exemption using form under Annex IX and sending to Sub-departments of Labor – War Invalids and Social Affairs where the learners register for permanent residence for implementation as per the law.

Article 20. Policies on tuition reduction, exemption, studying cost financing, and tuition financing

1. Tuition reduction and exemption shall be implemented throughout studying period at schools, except for cases where changes to eligibility for tuition reduction or exemption occur.

2. State budget is responsible for reimbursing the reduced and exempted tuition for learners in public education institutions, to be specific:

a) The government shall reimburse the reduced and exempted tuition for public preschools, formal education institutions, and continuous education institutions to implement tuition reduction, exemption for learners eligible for tuition reduction, exemption specified under this Decree according to tuition prescribed by People's Councils of provinces for public education institutions that have not guaranteed recurrent expenditure entirely in each area with each education level;

b) The government shall reimburse reduced and exempted tuition for public vocational education institutions and higher education institutions to implement tuition reduction and exemption for learners eligible for tuition reduction, exemption according to top tuition limit prescribed under Point a Clause 1, Point a Clause 2 Article 10; Point a Clause1, Point a Clause 2 Article 11 hereof.

The remainder of the tuition to be incurred by the learners shall equal the difference between the top tuition limit prescribed under Point a Clause 1, Point a Clause 2 Article 10; Point a Clause 1, Point a Clause 2 Article 11 and the amount financed by the Government, except for majors specified under Point a and Point b Clause 1 Article 16 where the learners must incur the difference between the tuition of education institutions and the amount financed by the government.

3. The government provide tuition in part or in whole for individuals eligible for tuition reduction, exemption and studying in private preschools, formal education institutions, vocational education institutions, and higher education institutions; provide financing for tuition for family of preschool students in private education institutions in areas with insufficient number of public education institutions according to tuition prescribed by People's Councils of provinces for public education institutions that have not guaranteed recurrent expenditure entirely in each area with each education level; according to tuition prescribed by competent authority in public vocational education institutions and higher education institutions that have not guaranteed recurrent expenditure entirely for majors under Article 10 and Article 11 hereof.

4. In case an individual is eligible for tuition reduction, exemption, and studying cost financing according to this Decree and other effective legislative documents with a higher benefits, he/she shall receive the higher benefits under other legislative documents.

5. Tuition reduction and exemption do not apply to cases where beneficiaries are receiving salaries and subsistence allowance when studying and cases of pursuing postgraduate education and researchers (except for individuals under Clause 14 and Clause 16 Article 15 hereof).

6. Learners who have received tuition reduction, exemption at another vocational education institution or higher education institution and are now pursuing the same education level at another vocational education institutions or higher education institutions shall not be eligible for such benefit again. If learners are eligible for tuition reduction, exemption in multiple education institutions or multiple majors/departments in the same education institutions, learners shall only receive the benefit once.

7. Do not apply tuition reduction and exemption to leaners who are pursuing short-term continuous education and training in continuous education institutions except for cases where learners pursue education levels under formal education program in form of continuous education.

8. Do not apply tuition reduction, exemption, and studying cost financing for the period in which learners are temporarily suspended, dismissed, repeating classes, or taking additional classes. In case learners must temporary suspend their studying, repeat classes (no more than once) due to sickness or force majeure but not disciplinary actions, heads of education institutions shall consider and allow studying as per the law and receiving of benefits under this Decree.

9. Expenditure on tuition reduction, exemption, and tuition financing shall be granted depending on actual learning period but no more than 9 months/school year for preschool children, students pursuing formal education, and students in continuous education institutions and 10 months/school year for students learning in vocational education institutions and higher education institutions, and be made twice per year at the beginning of each semester.

10. The government shall finance studying costs directly for individuals under Article 18 hereof with the amount of VND 150,000/student/month for purchasing books, notebooks, and other learning equipment. Time of receiving benefits depends on actual learning period and does not exceed 9 months/school year; benefits shall be made twice per year at the beginning of each semester.

11. In case parents (or guardians), students pursuing formal education, students in continuous education institutions, students in vocational education institutions and higher education institutions who have not received reimbursement for tuition and studying cost financing within the deadline, they shall receive the missing benefits in the subsequent payment period in addition to the benefits respective to the payment period.

Article 21. Methods of reimbursing reduced, exempted tuition, and studying cost financing for public education institutions

1. Methods of reimbursing reduced, exempted tuition for public education institutions

a) Expenditure on reimbursing for reduced, exempted tuition for public education institutions shall be granted on an annual basis in form of assigning estimates. Allocation of estimates for expenditure on tuition reimbursement for public education institutions shall be implemented at the same time with allocation of annual state budget estimates. When assigning estimates to education institutions, presiding entities must clarify estimates for expenditure on tuition reimbursement for learners eligible for tuition reduction, exemption and studying in public education institutions;

b) Public education institutions shall send application for estimate withdrawal to State Treasury consisting of: (i) Decision on estimate assignment of competent authority in case of expenditure on reimbursing for reduced, exempted tuition; (ii) Decision on approving list of individuals eligible for tuition reduction, exemption of public education institutions together with lists and request for reimbursing reduced, exempted tuition (consisting of: Full name, eligibility, total number of students eligible for tuition reduction and exemption and pursuing education in education institutions, tuition of education institutions, reduced and exempted tuition requested for reimbursement) and all documents approving eligibility for tuition reduction, exemption, and studying cost financing; (iii) Estimate withdrawal document to withdraw estimates for expenditure on reimbursing reduced, exempted tuition.

State Treasury shall rely on application for estimate withdrawal to control and transfer money to bank accounts for tuition collection of education institutions while adhering to estimates assigned by competent authority and keeping within the estimate applied for withdrawal by education institutions.

State budget for reimbursing reduced, exempted tuition for public education institutions shall be transferred and cleared to bank accounts for tuition collection of the education institutions and shall be used depending on actual number of beneficiaries of reimbursement and applicable regulations on financial autonomy of public service providers; in case assigned estimates for reimbursing reduced, exempted tuition for public education institutions are higher than actual number of beneficiaries and reimbursement amount according to regulations of the Government, education institutions shall report to presiding authority for actions as per applicable laws.

2. Methods of paying for studying cost financing for individuals studying in public preschools and formal education institutions.

a) Sub-departments of Education and Training are responsible for paying and settling expenditure on financing studying costs for parents (or guardians) of preschool children, primary school students, and lower secondary school students; parents (or learners) in continuous education institutions or authorizing education institutions to pay and settle with Sub-departments of Education and Training;

b) Departments of Education and Training are responsible for paying and settling expenditure on studying cost for parents of students (or students) in upper secondary education institutions, students in continuous education institutions of provinces, and students in other education institutions under management of Departments of Education and Training or authorizing education institutions to pay and settle with Departments of Education and Training;

c) Expenditure on financing studying costs shall not exceed 9 months/school year and shall be paid twice per year: The first installment covers 4 months and shall be made in October or November; the second installment covers 5 month and shall be made in March or April;

d) In case parents (or guardians) of preschool children and students have not received financing for studying costs within the deadline as per the law, they shall be paid the missing amount and the amount respective to the subsequent payment period in the subsequent payment period;

dd) State Treasury shall rely on (i) Decision on assigning estimates of competent authority (which specifies estimates for financing studying costs); (ii) wire receipt: pay Sub-departments of Education and Training or Departments of Education and Training or education institutions in advance (if authorized).

Sub-departments of Education and Training or Departments of Education and Training or education institutions (if authorized) are responsible for paying the correct beneficiaries and settling advance with the State Treasury. State Treasury shall rely on application for advance and Schedule regarding documents on advance/payment to settle advance.

Article 22. Methods of paying for reduced, exempted tuition, studying cost financing for learners in private education institutions; vocational education institutions and higher education institutions affiliated to state enterprises and business entities; paying for tuition financing for primary students in private education institutions (in areas with insufficient number of public schools)

1. Methods of paying for reduced, exempted tuition, and financing for tuition costs

a) Sub-departments of Education and Training are responsible for paying and settling expenditure on reducing, exempting tuition, and financing studying costs directly (or authorizing education institutions to pay) for parents (or guardians) of preschool children, students in primary education institutions, and students in lower secondary education institutions;

b) Departments of Education and Training are responsible for paying and settling expenditure on reducing, exempting tuition, and financing studying costs directly to parents of students in upper secondary education institutions or authorizing education institutions to do so;

c) Sub-departments of Labor – War Invalids and Social Affairs are responsible for paying and settling expenditure on reducing, exempting tuition for parents or guardians of students; students in local vocational education institutions and higher education institutions;

d) In case parents (or guardians) of preschool students, students pursuing formal education, students in continuous education institutions, students who have not received reimbursement for tuition and studying cost financing within the deadline, they shall receive the missing benefits in the subsequent payment period in addition to the benefits respective to the payment period.

dd) State Treasury shall rely on (i) Decision on assigning estimates of competent authority (which specifies estimates for reducing, exempting tuition, and financing for studying costs); (ii) wire receipt: pay Sub-departments of Education and Training or Departments of Education and Training (if authorized) or education institutions, Sub-departments of Labor - War Invalids and Social Affairs.

Sub-departments of Education and Training or Departments of Education and Training or education institutions (if authorized), Sub-departments of Labor – War Invalids and Social Affairs are responsible for paying the correct beneficiaries and settling advance with the State Treasury. State Treasury shall rely on application for advance and Schedule regarding documents on advance/payment to settle advance.

2. Methods of paying tuition financing for students in private primary education institutions

a) Based on documents, actual number of students receiving benefits, and financing amount approved by People's Councils of provinces, Sub-departments of Education and Training are responsible for withdrawing estimates in treasury and transfer to private primary education institutions. Private primary education institutions are responsible for paying the correct beneficiaries. At the end of a budget year and at the end of a school year, based on actual number of students receiving financing in each semester, private primary education institutions shall verify amount of money financing tuition and settle with Sub-departments of Education and Training to settle budget as per the law;

b) When withdrawing expenditure on financing tuition, Sub-departments of Education and Training must send the followings to State Treasury where the Sub-departments of Education and Training trade: Decision on assigning estimates of competent authority (which specifies expenditure on financing tuition), consolidated applications for financing tuition (consisting of: Full name of primary school students eligible for tuition financing and studying in private primary education institutions; financing amount approved by People's Councils of provinces, and total expenditure requested for financing tuition) and wire receipt.

State Treasury shall lend Sub-departments of Education and Training in advance to transfer to private primary education institutions.

Based on documents proving settlement sent by private primary education institutions, Sub-departments of Education and Training shall settle the advance with State Treasury. State Treasury shall rely on application for advance and Schedule regarding documents on advance/payment to settle advance with Sub-departments of Education and Training.

Section 3. PREPARATION AND ALLOCATION OF ESTIMATES, STATEMENT OF EXPENDITURE ON REDUCING, EXEMPTING TUITION, FINANCING STUDYING COSTS, AND FINANCING TUITION

Article 23. Preparation of estimates

On an annual basis, pursuant to Directive of Prime Minister regarding development of socio-economic development plans and state budget estimates for the year of planning, Circular of Ministry of Finance guiding development of state budget estimates for the year of planning; on the basis of estimation of number of individuals eligible for tuition reduction, exemption, studying costs financing, and tuition financing for students in private primary education institutions in areas with insufficient number of public education institutions; ministries, central government authorities, and People’s Committees of provinces shall develop estimates for expenditure on reducing, exempting tuition, financing studying costs, and financing tuition for students in private primary education institutions in areas with insufficient number of public education institutions to include in state budget expenditure estimates of ministries and local governments sent to Ministry of Finance at the same time with reports on state budget estimates for the year of planning.

1. Expenditure on reducing, exempting tuition for public education institutions

a) Preschools, formal education institutions, and continuous education institutions shall rely on tuition prescribed by People's Councils of provinces for public education institutions that have not guaranteed recurrent expenditure entirely and number of individuals eligible for tuition reduction, exemption to produce lists, develop expenditure estimates in order to apply for reimbursement of reduced, exempted tuition (together with documents verifying eligibility according to this Decree) as follows: For preschools, primary education institutions, and lower secondary education institutions: Send to Sub-departments of education and Training for appraisal and submission to finance authority of the same level for presentation to competent authority; For upper secondary education institutions and other education institutions affiliated to Departments of Education and Training: Send to Departments of Education and Training for appraisal and submission to finance authority of the same level and presentation of competent authority;

b) Vocational education institutions and higher education institutions shall rely on tuition corresponding to majors of the education institutions (without exceeding the top tuition limit under this Decree for vocational education institutions and higher education institutions that have not guaranteed recurrent expenditure entirely) and number of individuals eligible for tuition reduction, exemption to develop lists and expenditure estimates in order to send to superior estimate entities for appraisal and submission to finance authority of the same level for presentation to competent authority.

2. Expenditure on financing studying costs

Sub-departments of Education and Training or Departments of Education and Training shall rely on financing for studying costs under this Decree and number of beneficiaries, including number of beneficiaries studying in public and private education institutions (together with documents verifying eligibility according to this Decree) to produce list, consolidate, and develop expenditure estimates to submit to finance authority of the same levels for presentation to competent authority.

3. Expenditure on reducing, exempting tuition for learners in private education institutions; vocational education institutions and higher education institutions affiliated to state enterprises and business entities; financing tuition for primary students in private education institutions (in areas with insufficient number of public schools)

a) Sub-departments of Education and Training shall rely on tuition of public preschools and lower secondary education institutions that have not guaranteed recurrent expenditure and financing for tuition for private primary school students prescribed by People's Councils of provinces; number of beneficiaries in private preschools, primary education institutions, and lower secondary education institutions to produce lists (including documents verifying eligibility according to this Decree), appraise, consolidate, and develop estimate for expenditure on reducing, exempting, and financing tuition for learners in private education institutions to submit to financial authority of the same level for presentation to competent authority;

b) Sub-departments of Education and Training shall rely on tuition of public upper secondary education institutions that have not guaranteed recurrent expenditure entirely prescribed by People's Councils of provinces and number of beneficiaries in private upper secondary education institutions to produce lists (including documents verifying eligibility according to this Decree), appraise, consolidate, and develop estimate for expenditure to submit to financial authority of the same level for presentation to competent authority;

c) Sub-departments of Labor – War Invalids and Social Affairs of districts shall rely on top tuition limit of vocational education institutions that have not guaranteed recurrent expenditure entirely and higher education institutions that have not guaranteed recurrent expenditure entirely with majors under Article 10 and Article 11 hereof, number of beneficiaries in private vocational education institutions and higher education institutions, vocational education institutions and higher education institutions affiliated to state enterprises, business entities to produce list (attach documents verifying eligibility under this Decree), appraise, consolidate, and develop expenditure estimates to send to finance authority of the same level for presentation to competent authority. While sending to Departments of Finance and Departments of Labor – War Invalids and Social Affairs for presentation to People’s Committees of provinces.

4. Based on reports of Departments of Education and Training, Departments of Labor – War Invalids and Social Affairs, and People’s Committees of districts, Departments of Finance shall cooperate with Departments of Education and Training, Departments of Labor – War Invalids and Social Affairs, and People’s Committees of districts in consolidating number of beneficiaries, reporting to People’s Committees of provinces for approval and allocation of expenditure while sending reports to Ministry of Finance, Ministry of Education and Training, and Ministry of Labor – War Invalids and Social Affairs.

Article 24. Allocation of estimates

Based on decision assigning state budget estimates of Prime Minister:

1. People’s Committees of provinces shall present decisions on allocation of implementation expenditure for students in private primary education institutions within estimates for education and training to People's Councils of the same level.

2. Ministries and central government authorities shall decide to allocate expenditure on reducing, exempting, and financing studying costs for public vocational education institutions and higher education institutions as per the law.

Article 25. Management and statement of expenditure

1. Agencies and entities assigned with expenditure on reducing, exempting tuition, financing studying costs, and financing tuition for students in private primary education institutions (in areas with insufficient number of education institutions) are responsible for managing and using expenditure for the right purposes according to Law on State Budget and sending final accounts on expenditure on implementation of these policies to superior agencies for consolidation and submission to finance authority of the same levels before July 20 each year to serve as the basis for identifying and allocating expenditure estimates of the planning year.

2. Statement figures of expenditure on reducing, exempting tuition, financing studying costs, and financing tuition for students in private primary education institutions (in areas with insufficient number of public education institutions) shall be included in annual final accounts regarding state budget expenditure and conform to Law on State Budget, guiding documents, and applicable annexes of state budget.

Article 26. Funding sources

Funding sources for reducing, exempting tuition, financing studying costs, and financing tuition for students in private primary education institutions (in areas with insufficient number of public education institutions) according to this Decree shall be allocated in annual estimates for education, training, and vocational training as per applicable state budget decentralization. Central government budget shall assist local governments with difficulties in implementing social security policies according to Law on State Budget, guiding documents, and financing policies from central government budget to local government budget.

Chapter V

FEES FOR SERVICES IN EDUCATION AND TRAINING WHEN ASSIGNING TASKS, PLACING ORDERS, AND BIDDING

Article 27. General provisions regarding fees for services in education and training when assigning tasks, placing orders, and bidding

1. For services in education and training sectors where the Government assigns tasks, places order, and organizes bidding, conform to Decree No. 32/2019/ND-CP dated April 14, 2019 of the Government.

2. Maximum unit price for placing orders of services in preschool education, formal education, higher education, and vocational education shall equal the top service fee limit under Clause 3 of this Article, Article 28, Article 29, and Article 30 hereof. For regulations regarding requirements, procedures, methods, and entitlement for assigning tasks, placing orders, or bidding, conform to Decree No. 32/2019/ND-CP and relevant law provisions.

3. Top limit of service fees in preschool education, formal education, higher education, and vocational education whose orders are placed in areas with high private sector involvement or special requirements shall be presented to People’s Councils of provinces by ministries or People's Committees of provinces for approval of economic, technical, and costs norms issued by competent authority in a manner that guarantees reasonable and sufficient costs corresponding to education and training services.

Article 28. Top limit of service fees for preschool education and formal education

1. Top limit of service fees for preschool education and formal education in the school year of 2021 – 2022: Up to the tuition under Clause 1 Article 9 hereof.

2. Top limit of service fees for preschool education and formal education from the school year of 2022 – 2023 and onwards:

a) Preschool education institutions and formal education institutions that have not guaranteed recurrent expenditure entirely: Up to the top tuition limit under Point a Clause 2 Article 9 hereof.

From the school year of 2023 – 2024 and onwards, top limit of service fees in preschool education and formal education shall be revised according to socio-economic conditions of local administrative divisions and solvency of the general public without exceeding 7.5%/year;

b) Preschool education institutions and formal education institutions that have guaranteed recurrent expenditure entirely: Up to the top tuition limit under Point b Clause 2 Article 9 hereof;

c) Preschool education institutions and formal education institutions that have guaranteed recurrent expenditure and investment expenditure entirely: Up to the top tuition limit under Point c Clause 2 Article 9 hereof;

d) Preschools and formal education institutions that have guaranteed recurrent expenditure entirely or recurrent expenditure and investment expenditure entirely in a manner satisfactory to quality control standards of Ministry of Education and Training are allowed to determine service fees on the basis of economic, technical, and cost norms publicized by the education institutions and must submit to People’s Committees of provinces for presentation to People's Councils of provinces for consideration and approval of service fees.

Article 29. Top service fee limit for higher education

1. Top limit of service fees for higher education in the school year of 2021 – 2022: Up to the tuition under Clause 1 Article 11 hereof.

2. Top limit of service fees for higher education from the school year of 2022 – 2023 is as follows:

a) Higher education institutions that have not guaranteed recurrent expenditure entirely: Up to the top tuition limit under Point a Clause 2 Article 11 hereof;

b) For higher education institutions that have not guaranteed recurrent expenditure entirely: Up to the top tuition limit under Point b Clause 2 Article 11 corresponding to each major and school year;

c) For higher education institutions that have guaranteed recurrent expenditure and investment expenditure entirely: Up to the top tuition limit under Point c Clause 2 Article 11 corresponding to each major and school year;

d) For training programs of higher education institutions that satisfy quality control standards of Ministry of Education and Training or quality control standards of foreign countries or equivalent, higher education institutions are allowed to determine service fees of the training programs on the basis of economic and technical norms issued by the higher education institutions while publicizing and presenting to learners and the general public;

dd) For teacher training services: Conform to Decree No. 116/2020/ND-CP dated September 25, 2020 of the Government;

e) Top limit of service fees for training for master degree and doctor degree: Equal top limit of service fees for higher education multiplied by 1.5 for master degree training and 2.5 for doctor degree training in each major of each school year and autonomy level of public higher education institutions.

 Article 30. Top limit of service fees for vocational education

1. Top limit of service fees for vocational education in the school year of 2021 – 2022: Up to the tuition under Clause 1 Article 10 hereof.

2. Top limit of service fees for vocational education from the school year of 2022 – 2023:

a) Top limit service fees for vocational education shall be determined on the basis of economic and technical norms issued by competent authority and transparency of fee constituents;

b) In case top limit of service fees for vocational education has not been prescribed:

- For vocational education institutions that have not guaranteed recurrent expenditure entirely: Top limit of service fees for vocational education shall not exceed the top tuition limit under Point a Clause 2 Article 10 hereof.

- For vocational education institutions that have guaranteed recurrent expenditure entirely: Top limit of service fees for vocational education shall not exceed the top tuition limit under Point b Clause 2 Article 10 hereof.

- For public vocational education institutions that have guaranteed recurrent expenditure and investment expenditure entirely: Top limit of service fees for vocational education shall not exceed 2.5 times the top tuition limit under Point a Clause 2 Article 10 hereof.

Chapter VI

IMPLEMENTATION

Article 31. Organization for implementation

1. Minister of Education and Training and Minister of Labor – War Invalids and Social Affairs within their powers shall cooperate with relevant ministries in guiding implementation of this Decree.

2. People's Committees of provinces shall develop and present criteria for identifying areas with insufficient number of public education institutions to People's Councils of provinces.

3. Based on national socio-economic conditions of the country, inflation index, and annual economic growth rate, People's Committees of provinces shall decide on tuition range and annual tuition increase rate no more than 7.5%/year from the school year of 2023 – 2024; public vocational education institutions and higher education institutions shall determine tuition corresponding to level of financial autonomy and quality control according to Clause 2 Article 10 and Clause 2 Article 11 with tuition increase rate not exceeding 12.5%/year from the school year of 2026 – 2027.

Collection and management of tuition fees of education institutions affiliated to national education program; policies on tuition fee exemption, reduction, and financing for studying costs; principles and methods of determining service fees in education and training sectors conform to this Decree.

4. In case agencies processing administrative procedures extract population database which contains sufficient information and documents required according to this Decree, students are not required to submit relevant documents to receive benefits.

Article 32. Transition clauses

1. For public preschools and formal education institutions providing high quality programs according to Clause 3 Article 3 of Decree No. 86/2015/ND-CP dated October 2, 2015 of the Government that satisfy education institution quality control as per standards prescribed by Ministry of Education and Training may determine tuition on the basis of economic, technical, and costs norm issued by educational institutions; request People’s Committees of provinces to present to People's Councils of provinces.

In case of not satisfying quality control as per regulations above, continue to apply tuition as per approved High quality program scheme within 2 years starting from the school year of 2021 – 2022 in order to implement quality control. In case of not satisfying to quality control after 2 years, apply tuition corresponding to level of education and financial autonomy decided by People's Councils of provinces.

2. For public service providers implementing pilot renovation of operations according to Resolution No. 77/NQ-CP dated October 24, 2014 of the Government, comply with regulations on tuition, tuition reduction and exemption, financing for studying costs according to this Decree from 2021 – 2022.

3. For higher education institutions providing high quality programs according to Clause 3 Article 3 of Decree No. 86/2015/ND-CP dated October 2, 2015 of the Government and satisfying training program quality control as per standards prescribed by Ministry of Education and Training or training program quality control as per standards prescribed by foreign countries or equivalent, may determine tuition for said programs on the basis of economic and technical norms issued by education institutions while remaining transparent to the learners and the general public.

In case of not satisfying quality control as per regulations above, apply tuition as per approved High quality program scheme within 2 years starting from the school year of 2021 – 2022 in order to implement quality control. In case of not satisfying quality control requirements after 2 years, apply top tuition limit corresponding to each major and level of financial autonomy according to this Decree.

4. Collection and management of tuition fees of education institutions affiliated to national education program; policies on tuition fee exemption, reduction, and financing for learning fees; service fees in education and training sectors under this Decree apply from the school year of 2021 - 2022.

Article 33. Entry into force

1. This Decree comes into effect from October 15, 2021 and replaces Decision No. 86/2015/ND-CP dated October 2, 2015 of the Government and Decree No. 145/2018/ND-CP dated October 16, 2018

2. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities, and relevant organizations and individuals are responsible for implementation of this Decree.