* Question : Will the tuition fee support funds transferred from the State Treasury to the educational institution's account be transferred to a deposit account for payment to students, or will they be paid directly from the budget account? – Nguyen Thi Huyen (nguyenhuyen***@gmail.com).
* Answer: Article 20 of Decree No. 238/2025/ND-CP stipulates the method of compensating for tuition fee exemptions and reductions, and supporting learning costs for public educational institutions as follows: The funds for compensating for tuition fee exemptions and reductions, and learning costs for public educational institutions are allocated annually from the state budget in the form of budget estimates.
The allocation of budget estimates for implementing policies on tuition fee subsidies, exemptions, and reductions, and support for learning costs in public educational institutions is carried out simultaneously with the allocation of the annual state budget.
When allocating budgets to public educational institutions, the governing body must clearly state the budget for implementing policies on tuition fee exemptions and reductions, and support for learning expenses for students eligible for tuition fee exemptions and reductions, and those currently studying at public educational institutions.
Public educational institutions shall submit to the State Treasury where they conduct transactions the following documents for budget withdrawal: (i) Decision on budget allocation from the competent authority for the reimbursement of tuition fee exemptions and reductions, and learning cost support; (ii) Decision approving the list of beneficiaries of tuition fee exemptions and reductions, and learning cost support (including the following information: full name, beneficiary, total number of beneficiaries currently studying at the public educational institution, tuition fee reimbursement amount and requested reimbursement amount, and learning cost support amount); (iii) Budget withdrawal form as prescribed to withdraw budget funds for tuition fee exemptions and reductions, and learning cost support.
The State Treasury, based on the budget withdrawal documents, will control and transfer funds to the tuition fee collection account of the educational institution, ensuring that it remains within the budget allocated by the competent authority.
State budget funds allocated to subsidize tuition fee exemptions and reductions for public educational institutions are transferred and accounted for in the tuition fee revenue account of the educational institution and are used autonomously according to the actual number of beneficiaries and current regulations on the financial autonomy regime of public non-business units; in case the budget allocated for subsidizing tuition fee exemptions and reductions for public educational institutions is higher or lower than the actual number of beneficiaries and the subsidy level stipulated by the State, the educational institution shall report to its governing body for handling according to current regulations.
Based on the financial support for learning expenses transferred by the State Treasury to the educational institution's account, the educational institution is responsible for paying the support to the correct beneficiaries and settling accounts with the People's Committee of the commune, ward, or special administrative region under the provincial level or the Department of Education and Training according to the state management decentralization in the field of education.
Therefore, based on the above regulations, including Clause 5, Article 20 of Decree No. 238/2025/ND-CP, the educational institution is responsible for paying the correct beneficiaries. Regarding payment methods from the State Treasury or transfer through commercial banks, please consult with the State Treasury where your institution conducts transactions for guidance on implementation according to regulations.
For any questions or concerns regarding policies and regulations for teachers, please send them to the "Readers' Mailbox" section of the Education & Times Newspaper: 15 Hai Ba Trung Street (Cua Nam Ward, Hanoi ). Email: bandocgdtd@gmail.com.
Source: https://giaoducthoidai.vn/quy-dinh-ve-ho-tro-chi-phi-hoc-tap-post781848.html








