Vocational Law base of 76/2006/QH11 on November 29, 2006 the National Assembly's XI;

Pursuant to the law of road traffic 23/2008/QH12 on November 13, 2008 the National Assembly XII;

Pursuant to Decree No. 138/2006/ND-CP dated 20 November 2006 from the Government detailing and guiding the implementation of some articles of the law of education and the Ministry of labor law on vocational training;

Pursuant to Decree No. 49/2010/ND-CP dated 14 May 2010 of the Government regulations on long, steady tuition tuition support, and the mechanism of currency, use the tuition for vocational education in national education systems from 2010-2011 to 2014-2015 school year;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Pursuant to Decree No. 51/2008/ND-CP on April 22, 2008 Government's functions, tasks, powers and organizational structure of the Ministry of transportation;

Minister of Finance-Ministry of transportation guide financial management training to drive motor vehicles, as follows: article 1. General provisions 1. This circular regulations on financial management of training activities to drive motor vehicles on road.

2. This circular apply to organizations and individuals related to the training activities of motor-road driving; does not apply to the Organization of training, driving license of an industry and the military security service, defense.

3. Tuition fee is the learner's contribution, creating funds to cover the full costs for the training base of motor driving road.

4. The training of motor driving the road to ensure the conditions of the facilities, technical standards and training program according to the rules of training, testing, motor vehicle driver license road (now the circular No. 7/2009/TT-BGTVT dated 19/6/2009 Department of transportation regulations on training , testing, licensing of motor vehicle driver road); Provisions on fostering legal knowledge for road traffic control machines join the road traffic (now the circular 06/2011/TT-BGTVT dated 07/03/2011 by the Department of transportation regulations on improving legal knowledge for road traffic control machines join the road traffic).

5. direct training establishments tuition fees motor vehicle driver training road held a private accounting, management according to each kind of practical training at the facility; tuition fees motor vehicle driver training roads not ceasing through the State budget.

Article 2. Build the level of tuition fees 1. The level of tuition fees motor vehicle driver training roads built according to each class of licence stipulated in article 59 of the law on road traffic 23/2008/QH12 on 13/11/2008 on the basis of the modules, including: a) theory.

b) driving practices.

2. The level of tuition fees review to test the level of motor driver's license back roads are constructed on the basis of the modules, including: a) theory.

b) driving practices.

3. The level of tuition fees fostering legal knowledge for road traffic control machines join the road traffic was built according to the provisions of article 62 of the law on road traffic 23/2008/QH12 on 13/11/2008 on the basis of specified classes of knowledge fostered the road traffic law.

4. Pursuant to the regulations on the basis of the training material of driving, training programs, professional standards of teachers by the Ministry of transport issued and norms about fuel consumption due to driver training facility; financial spending mode; the training base to drive motor vehicles on road building and decide the level of tuition fees specific to each class of licence details each section reports the Ministry or agency is authorized (for driver training facility which belongs to the Ministry), the people's Committee report provincial or authorized agency (for the driver training facility the car in the locality, including the base outside public) to the track. The institution responsible for the decision to enact income and management fees of the unit. The competent State bodies responsible for checking, inspection prescribed in paragraph 1 of article 7 of this circular; case basis training issued salary and make tuition fees not prescribed properly, perform processing according to the regulations.

5. The level of tuition fees of the training base of motor driving the road to build minimally stable for 1 training course (except to adjust gasoline prices due to the provisions of paragraph 4 of article 3 of this circular).

6. The level of tuition fees to drive unit must publicly for learners to know before signing the contract with the training school.

Article 3. The method of collecting the fees 1. With regard to the form of training to driving license class A1, A2, A3, A4 and the supplementary forms to transfer the driving license class; people go to school filed once upon admission.

2. With regard to the form of training to driving license class B1, B2, C, who go to school filed 50% course fee upon admission, the remaining 50% filed within the time prescribed by the training facility.

3. The training facility, the person live training are not collecting charges other than tuition fees driving training.

4. in the case when the State training process to adjust gasoline prices increase or decrease of 5% or more in comparison with the price in salary decisions of training establishments; based on the training program that uses gasoline until the State adjusted gasoline prices; within 7 working days, calculated the training facility of the students pay tuition increase or decrease versus the tuition of all courses to determine the number of fees receivable more or pay back people with time fee times two. Adjusting the level of tuition fees by the State adjusted gasoline prices are publicly available to each user.

Article 4: free mode, reducing the tuition Waived, reduced fees for social policy object for the learner driver apprenticeship trades are not subject to miễm; be waived, reduced fees according to the current rules of the State.

Article 5. Contents: 1. Wages, salaries and allowances contributions as wages;

2. Public money;

3. Spend Management: public services, stationary;

4. The genus buy petrol in service training;

5. The genus frequent repairs, major repairs of the property in service training;

6. The genus buy tyres, electrical and other equipment in service training;

7. The genus inspection cars, car insurance according to the prescribed regimes;

8. Depreciation of fixed assets;

9. Payment of loan interest rate (if any);

10. Other expenses in service training.

Article 6. Financial management mechanism for driving training public and external public: 1. financial mechanism: a) for driving the training facility set up: follow the mechanism of financial autonomy for the unit itself ensuring the full costs of activities under government regulation autonomy , solely responsible for performing the tasks, organization, financing and staffing for the unit's public career and the circulars of the Ministry of finance.

b) for driver training facility outside the establishment: follow the prescribed mode of the Government about policies that encourage socializing with respect to activities in the field of education, vocational training, health, culture, sports, the environment.

2. for the depreciation of fixed assets such as: classroom, classroom theory to practice, cabin electronics, automobiles, motorcycles, yard practice and other properties.

a training facility) annual public driving into active career development fund to invest the assets of equipment serving the training drive like cars, motorcycles, specialized classrooms, other properties.

b) driver training facility outside the establishment was transferred into the Fund to invest the assets of equipment serving the training drive like cars, motorcycles, specialized classrooms, other properties.

c) for funds depreciate assets in loan capital, capital, training facility to be used to repay the loan, the funds mobilization. The case of depreciation is not enough to repay the loan, the funds mobilization, training base used career development Fund (for the public) or the use of the funds (for the external unit public) to pay the remaining debt. The case has to pay off the debt loans, funds mobilization, the remaining training facilities are additional active career development Fund (for the public); additional funds (for units outside the public) to invest the assets of the equipment in service training.

3. open a trading account: all of the tuition fees motor vehicle driver training unit road sent in the deposit account to the State Treasury where the unit opened a trading account or the account in the Bank.

4. Use the Bill collect fees for the subject filed under current rules of the Ministry of Finance on printing, publishing, management, use the Bill of sale.

5. the full implementation of tax obligations as prescribed under the provisions of the law.

Article 7. Inspection and test 1. The Ministry of transportation, the provincial people's Committee or authorized agency, is responsible for cooperation with the financial institutions, vocational Management Agency the same level of checking, or irregular training establishments motor vehicle driver road on the implementation of the regulation on management of training; Training program the motor-road driving; Provisions on fostering legal knowledge for road traffic control machines involved road traffic according to the current regulations; build income, incomes and expenses management fees 2. The heads of the training base of motor driving the road is responsible for the entire operation, the unit's expenditure; implementation of rules on management training, vocational training program the motor-road driving, the provisions on fostering legal knowledge for road traffic control machines involved road traffic; made public the situation of currency, fees according to the current rules.

Article 8. Enforceable


This circular has the effect after 45 days from the date of signing and replacing circular No. 26/2007/TT-BTC dated 3 April 2007 by the Ministry of Finance shall guide the level of tuition fees, management fees and use of motor vehicle driving training road.

In the process of implementing, if there are obstacles, suggest the unit, personal reflections on the Ministry of finance, the Ministry of transportation to promptly resolve./.