THE MINISTRY OF FINANCE
THE MINISTRY OF EDUCATION AND TRAINING
THE MINISTRY OF HOME AFFAIR
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 21/2003/TTLT/BTC-BGDDT-BNV
Hanoi, March 24, 2003
 JOINT CIRCULAR
GUIDING THE FINANCIAL MANAGEMENT REGIME APPLICABLE TO PUBLIC EDUCATION AND TRAINING ESTABLISHMENTS OPERATING WITH REVENUES
To guide the implementation of the Government’s Decree No. 10/2002/ND-CP of January 16, 2002 on the financial regime applicable to non-business units with revenues; the Ministry of Finance already promulgated Circular No. 25/2002/TT-BTC of March 21, 2002.
To suit the specific activities of the education and training service, the Ministry of Finance, the Ministry of Education and Training and the Ministry of the Interior hereby further guide some contents of the financial management regime applicable to public education and training establishments operating with revenues as follows:
I. SUBJECTS
The subjects of application of this Circular are public education and training establishments belonging to the national education system, operating with revenues and having their regular activities partially financed with the State budget or fully financed by themselves (hereinafter referred collectively as education and training establishments with revenues), including:
- Pre-school education establishments (creches, kindergartens and preschools).
- Primary, junior and senior high schools.