JOINT CIRCULAR
ON GUIDANCE ON THE
DECREE NO. 143/2013/ND-CP DATED OCTOBER 24, 2013 OF THE GOVERNMENT ON
REIMBURSEMENT OF SCHOLARSHIP AND TRAINING EXPENSES
Pursuant to the Government's Decree No.
32/2008/ND-CP dated 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.
215/2013/ND-CP dated December 23, 2013 defining the functions, tasks,
entitlements and organizational structure of the Ministry of Finance;
Pursuant to the Government's Decree No.
143/2013/ND-CP dated October 24, 2013 on reimbursement of scholarship and
training expenses;
The Minister of Education and Training and the
Minister of Finance issues a Joint Circular on guidance on the Government’s
Decree No. 143/2013/ND-CP dated October 24, 2013 on reimbursement of
scholarship and training expenses (hereinafter referred to as training
expenses).
Article 1. Scope and regulated entities
1. This Joint Circular provides guidance on the
Government’s Decree No. 143/2013/ND-CP dated October 24, 2013 on reimbursement
of training expenses (hereinafter referred to as Decree No. 143/2013/ND-CP),
including: calculation of reimbursable expenses; reimbursement council;
procedures for determination of reimbursable expenses; procedures for
reimbursement of training expenses.
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a) Students who are sent to study abroad in college
education, higher education, master education, or doctor education and received
scholarship and training expenses from government budget (including education
programs as prescribed in Agreements concluded with the Vietnam State) by the
competent agency and students who are participating in domestic training
programs according to Order projects approved by the Prime Minister but they
fail to abide by decision on job assignments after graduation issued by the
competent agency or they fail to abide by adequate working time as prescribed;
b) Other relevant individuals, agencies or
organizations.
3. This Circular shall not apply to students who
are officials, civil servants and appointed students.
Article 2. Calculation of reimbursable expenses
1. The calculation of reimbursable expenses shall
comply with Article 5 of the Decree No. 143/2013/ND-CP.
2. If a student fails to abide by adequate working
time as prescribed, his working time is only rounded to month if the number of
working days in a month is 15 days or more.
Example: Mr. Nguyen Van A is appointed to enter
higher education within 48 months by a competent agency, his training expenses
allocated by the government budget is VND 60 million. The period of time
for which Mr. A must abide by the job assignment after completion of his course
is 96 months. After graduation, Mr. A has abided by the job assignment for 47
months and 16 days, then he quits the job. According to the rule for rounded
month, the working time for which Mr. A has abided by the job assignment shall
be rounded to 48 months. The following reimbursable expenses are covered
by Mr. A:
S =
VND 60,000,000
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96 months
Article 3. Reimbursement council
1. If a student fails to accept the job assigned by
the competent agency within 60 days from the date on which the decision on job
assignment is made, the Head of the competent agency sending him/her to study
and grant training expenses from government budget shall establish a
Reimbursement council regarding the case prescribed in Clause 1 Article 3 of
the Decree No. 143/2013/ND-CP.
2. If a student fails to work for adequate time as
prescribed within 60 days from the date on which he/she quits the job or submit
his/her letter of resignation, the Head of the employer of the student shall
establish a Reimbursement council regarding the case prescribed in Clause 2
Article 3 of the Decree No. 143/2013/ND-CP.
3. The Reimbursement council (hereinafter referred
to as the Council) shall give advices on calculation and suggest the
reimbursable expenses to help the Head of competent agency to decide the
reimbursement.
Article 4. Members of Council
1. The members of the Council regarding the case
prescribed in Clause 1 Article 3 of this Joint Circular shall include:
a) The Head or Deputy head of the employer is the
Chairperson of Council;
b) The staff member in charge of the training of
the employer is the Secretary of Council;
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2. The member of the Council regarding the case
prescribed in Clause 2 Article 3 of this Joint Circular shall include:
a) The Head or Deputy head of the employer of the
student is the Chairperson of Council;
b) The staff member in charge of the organization
or human resources of the employer of the student is the Secretary of Council;
c) The staff member in charge of finance or
accounting of the employer of the student is a member of the Council;
d) The senior of the student is a member of the
Council;
dd) The representative of Trade Union of the
employer of the student is a member of the Council;
Article 5. Working rules of Reimbursement
council
1. The Council meeting is only held if all members
of the Council attend.
2. The Council shall operate according to rules for
public and democracy and voting in the form of ballot under the majority rule.
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4. The Council shall terminate their operation and
automatically dissolve after completing their tasks.
Article 6. Procedures for the Council meeting
1. Preparation:
a) The Chairperson of the Council shall chair the
meeting about reimbursable expenses;
b) The Secretary of the Council shall prepare
dossiers or materials related to the meeting about reimbursable expenses.
2. Procedures:
a) The Secretary of the Council shall speak the
Decision on Establishment of the Council;
b) The Chairperson of the Council shall pass the
agenda of the meeting;
c) The Secretary of the Council shall speak the
regulations related to the reimbursable expenses;
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dd) The senior of the student shall deliver the
report on the working time under job assignment at the employer premises (if
any);
e) The representative of the trade union shall
protect the rights and benefits of the student (if any);
g) The Council shall discuss and hold ballot about
the student required to reimburse expenses and his/her reimbursable expenses;
h) The Chairperson of the Council shall give the
results of the ballot via the minutes. The Chairperson of the Council and the
Secretary of the Council shall sign to the minutes.
3. The written Proposal for reimbursable expenses
of the Council shall be sent to the Head of competent agency deciding the
reimbursable expenses within 03 working days from the ending day of the
meeting.
4. According to the proposal of the Council, the
Head of competent agency shall decide the reimbursement at least 05 working
days from the receipt of the proposal.
Article 7. Procedures for collection of
reimbursable expenses
1. The student or their family must pay the
reimbursable expenses to the government budget through State Treasury within 60
days from date on which the decision on reimbursable expenses issued by the
competent agency is received.
2. The student shall send the copy of invoice sent
to government budget to the competent agency deciding the reimbursement.
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3. The receipts of reimbursable expenses shall be
included in the sub-heading 4902 - recovery of expenses of preceding year.
4. The Head of the competent agency deciding the
reimbursement must observe and expedite the reimbursement and interest of the
reimbursement late payment as prescribed in Clause 4 Article 7 of the Decree
No. 143/2013/ND-CP.
Article 8. Implementation
1. This Joint Circular shall come into force from
April 24, 2015.
2. The regulations applied to “Higher education
students (postgraduate students) who are appointed to study from 1999-2000 as
prescribed in Article 76 of the Law on Education" prescribed in the Joint
Circular No. 75/2000/TTLT-BTC-BGDĐT of the Ministry of Finance and the Ministry
of Education and Training dated July 20, 2000 on guidance on reimbursement of
training expenses regarding entities sent to study abroad without scheduled
return.
3. Difficulties that arise during the
implementation of this Circular should be reported to the Ministry of Education
and Training and the Ministry of Finance for consideration./.
PP. THE
MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung
PP. THE
MINISTER OF EDUCATION AND TRAINING
DEPUTY MINISTER
Pham Manh Hung
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