Is it possible for a student, who has excellent academic results receive a reprimand, to receive the study encouragement scholarship in Vietnam?

Is it possible for a student, who has excellent academic results receive a reprimand, to receive the study encouragement scholarship in Vietnam?

Based on point c, clause 1, Article 8 of Decree 84/2020/ND-CP, the subjects eligible for study encouragement scholarship are as follows:

Study encouragement scholarship

1. Subjects eligible for study encouragement scholarship:

a) Upper secondary school students in specialized programs within higher education institutions or specialized schools with good conduct and excellent academic performance during the scholarship consideration period, with a specialized subject score of 8.5 or higher in the semester of consideration or winning one of the encouragement prizes or higher in national, regional, or international excellent student contests during that year;

b) Students from specialized schools in arts, physical education, and sports with good or better conduct, an average academic performance in the scholarship consideration period, and who have won a medal in national, regional, or international competitions during that academic year;

c) Students in vocational education institutions or higher education institutions with academic and conduct results of good or better, not disciplined at the level of reprimand or higher in the scholarship consideration period.

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According to the regulations, students with academic and conduct results of good or better and not disciplined at the level of reprimand or higher during the scholarship consideration period are eligible for study encouragement scholarship.

Thus, even if a student has excellent academic results but is disciplined with a reprimand during the study encouragement scholarship consideration period, they are not eligible for the scholarship.

If a student has excellent academic results and the reprimand does not occur during the study encouragement scholarship consideration period, they remain eligible for the scholarship.

Therefore, if a student meets all the conditions to receive the study encouragement scholarship, they are still eligible for the scholarship.

What is the amount of the study encouragement scholarship for students in Vietnam?

Based on clause 3, Article 8 of Decree 84/2020/ND-CP:

Study encouragement scholarship

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3. Scholarship amount for subjects specified at point c of clause 1 of this Article:

a) Good: The scholarship amount is equal to or higher than the current tuition ceiling of the major, specialization, or occupation that the student has to pay at the school as determined by the principal or director (hereinafter referred to as the principal) for students with an academic average and conduct score of good or better. For private schools, the minimum scholarship amount is determined by the principal.

For training programs that do not charge tuition, it is applied according to the unit price set by the State for tasks of ordering, delivery, or tendering for the school's training group.

b) Excellent: The scholarship amount is higher than the good level as determined by the principal for students with an academic average of excellent or higher and conduct score of good or better.

c) Outstanding: The scholarship amount is higher than the excellent level as determined by the principal for students with an academic average and conduct score of outstanding.

d) The academic average and conduct score specified at points a, b, and c of this clause are determined according to the current regulations of the Ministry of Education and Training, the Ministry of Labor, Invalids, and Social Affairs; the academic average for scholarship consideration according to this Decree is calculated from the first attempt of the subject exams and tests.

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Thus, the study encouragement scholarship amount for students is as follows:

- Good: Equal to or higher than the current tuition ceiling of the major, specialization, or occupation that the student has to pay at the school as determined by the principal.

For private schools: the minimum scholarship amount is determined by the principal.

For training programs that do not charge tuition, it is applied according to the unit price set by the State for tasks of ordering, delivery, or tendering for the school's training group.

- Excellent: The scholarship amount is higher than the good level as determined by the principal for students with an academic average of excellent or higher and conduct score of good or better.

- Outstanding: The scholarship amount is higher than the excellent level as determined by the principal for students with an academic average and conduct score of outstanding.

Do students of public higher education institutions in Vietnam receiving study encouragement scholarship have to pay personal income tax?

Based on clause 11, Article 4 of Personal Income Tax Law 2007 on tax-exempt income:

Tax-exempt income

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11. Income from scholarships, including:

a) Scholarships received from the state budget;

b) Scholarships received from domestic and foreign organizations under their scholarship support programs.

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According to point m, clause 1, Article 3 of Circular 111/2013/TT-BTC, tax-exempt income is stated as follows:

Tax-exempt income

1. Based on regulations in Article 4 of the Personal Income Tax Law and Article 4 of Decree 65/2013/ND-CP, tax-exempt incomes include:

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m) Income from scholarships, including:

m.1) Scholarships received from the state budget, including scholarships from the Ministry of Education and Training, the Department of Education and Training, public schools, or other scholarships sourced from the state budget.

m.2) Scholarships received from domestic and foreign organizations (including living expenses) under their scholarship support programs.

Organizations granting scholarships to individuals referred to in this point must retain scholarship award decisions and payment records. If individuals receive scholarships directly from foreign organizations, the individuals must retain documentation and evidence proving that the income received is a scholarship from foreign organizations.

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According to Clause 4, Article 8 of Decree 84/2020/ND-CP, the source of study encouragement scholarship is stated as follows:

Study encouragement scholarship

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4. Scholarship source:

a) For specialized schools in arts, physical education, and sports: study encouragement scholarship are allocated within the local budget expenditure estimate to cover scholarships for at least 30% of the specialized students in the school. For the specialized upper secondary school section within higher education institutions, study encouragement scholarship are allocated from lawful revenues of higher education institutions and lawful revenues of specialized Upper secondary schools.

b) For vocational education institutions and higher education institutions: study encouragement scholarship are allocated at least 8% from tuition fee revenues for public schools and at least 2% from tuition fee revenues for private schools.

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According to regulations, income from scholarships funded by the state budget, including scholarships from public schools, is tax-exempt income.

Thus, income from receiving study encouragement scholarship for students in public higher education institutions is tax-exempt income.

Therefore, students receiving study encouragement scholarship from public higher education institutions do not have to pay personal income tax.