THE MINISTRY OF EDUCATION AND TRAINING - THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIETNAM |
No. 04/2015/TTLT-BGDĐT-BTC | Hanoi, March 10, 2015 |
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.
2. This Joint Circular applies to following individuals, agencies or organizations:
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 | X (96 months – 48 months) = VND 30,000,000 |
| 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;
c) The staff member in charge of finance or accounting of the employer is the member of the Council;
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.
3. The minutes of the meeting shall be taken in order for the Council to consider approving. The minutes must be signed by the Chairperson of the Council and the Secretary of the Council.
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;
d) The member in charge of the finance or accounting of the agency shall deliver the report on expenses of the course and determinate the reimbursement case in which the student is subject to;
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.
In case the competent agency deciding the reimbursement is the employer of the student, the employer shall send a report on the payment of reimbursable expenses sent to government budget to the competent agency appointing the student for observation, collection and evaluation of the training results.
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 | PP. THE MINISTER OF EDUCATION AND TRAINING |