Are private preschool established by economic organizations in Vietnam required to conduct joint or separate accounting with investment organizations?

Are private preschool established by economic organizations in Vietnam required to conduct joint or separate accounting with investment organizations?

Based on Article 2 of the Preschool Charter, issued with Circular 52/2020/TT-BGDDT:

Position of a preschool

A preschool is a preschool education institution within the national education system, possessing a legal entity status, its own account, and seal.

In addition, based on Article 2 of the Regulation on the organization and operation of private preschools issued with Circular 13/2015/TT-BGDDT, the position of private preschools is as follows:

Position of private schools, nursery groups, independent kindergarten classes

1. Private schools, nursery groups, independent kindergarten classes are preschool education institutions within the national education system, established by social organizations, social-professional organizations, economic organizations or individuals once approved by a competent state authority. The investment capital for building facilities and ensuring operating funds comes from sources outside the state budget.

2. Private schools, and nurseries have a legal entity status, their own seal, and are permitted to open a separate account.

According to the above regulations, preschools established by economic organizations can be formed once they receive permission from competent state authorities.

The investment capital for building facilities and ensuring operation funds comes from sources outside the state budget.

Private preschools established by economic organizations possess a legal entity status, have their own seal, and are permitted to open a separate account.

Thus, private preschools are preschool education institutions within the national education system, possessing a legal entity status, their own account, and seal.

Based on the above regulations, private preschools invested by economic organizations should operate separate accounting due to their separate legal entity status.

Are private preschool established by economic organizations in Vietnam required to conduct joint or separate accounting with investment organizations?​ (Image from Internet)

In the proposal for establishing a private preschool in Vietnam, should the issue of land be clear?

Based on clause 2, Article 3 of Decree 46/2017/ND-CP, the conditions for establishing private preschools are as follows:

Conditions for establishing public kindergartens, preschools, and nurseries; permission for establishing private kindergartens, preschools, and nurseries

1. There must be a proposal to establish a kindergarten, preschool, or nursery that fits with the economic-social development plan and the network planning of educational institutions in the locality, approved by a competent state authority.

2. The proposal to establish a kindergarten, preschool, or nursery must clearly define the objectives, tasks, programs, and educational content; land, facilities, equipment, and the proposed location for building the school; organizational structure, resources, and financial plan; strategic direction for construction and development.

To allow the establishment of a private preschool, there must be a proposal aligning with the economic-social development plan and the network planning of educational institutions in the locality, approved by a competent state authority.

In the proposal for opening a private preschool, clarity is needed on issues as follows:

- Clearly define objectives, tasks, programs, and educational content;

- Land, facilities, equipment, and the proposed location for building the school;

- Organizational structure, resources, and financial plan; strategic direction for construction and development.

Thus, in the proposal for opening a private preschool, clarity on the issue of land is required.

What are conditions for a private preschool to operate in education in Vietnam?

According to the regulations in Article 5 of Decree 46/2017/ND-CP (amended by clause 2, Article 1 of Decree 135/2018/ND-CP), the conditions for a private preschool to operate in education are as follows:

[1]. There must be a decision permitting its establishment by the Chairman of the district-level People's Committee.

[2]. There must be land, school infrastructure, facilities, and equipment that meet the requirements for maintaining and developing educational activities, specifically:

- Preschools must be located in residential areas that comply with safety and environment hygiene regulations;

- The area of the construction site includes: building area; playground area; green area, and pathways.

The average minimum land area for construction is 12 m2 per child in plain and midland areas (except city district-level towns); 8 m2 per child in city, district-level towns, highlands, and islands;

For areas with limited land, construction floor area may replace construction land to ensure the area as prescribed;

* Specifically: private preschools can:

- Rent the school, facilities, and equipment of the State or public educational institutions that are not in use for organizing educational activities according to legal regulations.

- Lease partially or entirely the housing and infrastructure fund from the State to organize educational activities according to the Government of Vietnam's regulations on encouraging private investment in the fields of education, vocational training, health, culture, sports, environment, and judicial expertise.

In case of renting educational equipment not used at full capacity by public service units in the field of education, follow the legal regulations on state asset management and use.

- The campus of the preschool must have walls separating it from the outside;

- The building structure includes:

+ Group room block, kindergarten classes: Common activity room, sleeping room, restroom, play porch ensuring proper standards and regulations;

+ Learning service room block: Physical education room, art education room, or multipurpose room;

+ Organizing dining room block: Kitchen area, and storage;

+ Administrative management room block: School office, principal's room, deputy principal's room, administrative management room, medical room, security room, staff room, and sanitation area for teachers, staff, and parking area for teachers, staff;

+ Playgrounds include: Group, class playground; common playground.

- There must be equipment, toys, educational tools, and children's care materials as regulated by the Ministry of Education and Training.

[3]. A sufficient, properly structured, and qualified team of management staff, teachers, and employees to ensure the implementation of preschool education programs and activities.

[4]. Sufficient financial resources according to regulations to ensure the maintenance and development of educational activities.

[5]. There must be a charter on the organization and operation of the preschool.