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THE MINISTRY OF EDUCATION AND TRAINING
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 29/2012/TT-BGDDT
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Hanoi, September 10, 2012
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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:
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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.
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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.
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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.
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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.
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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.-
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FOR THE MINISTER OF EDUCATION AND TRAINING
DEPUTY MINISTER
Nguyen Vinh Hien