New regulations on finance and financial resources for schools and classes for persons with disabilities in Vietnam from July 1, 2025

New regulations on finance and financial resources for schools and classes for persons with disabilities in Vietnam from July 1, 2025​ (Image from the Internet)

New regulations on finance and financial resources for schools and classes for persons with disabilities in Vietnam from July 1, 2025

Finance and financial resources for schools and classes for people with disabilities in Vietnam are specifically stipulated in Article 21 of the Regulations issued with Circular 27/2024/TT-BGDDT as follows:

- Finance of Special Education Schools and Special Education Classes

+  Public  special  education  schools,  schools  with  public  special  education  classes  implement  financial  collections  and  expenditures  according  to  the  provisions  of  the  State  Budget  Law  2025  and  the  state  financial  management  regulations;

+  Private  special  education  schools,  schools  with  private  special  education  classes  collect  tuition  fees  and  other  fees  in  accordance  with  the  Education  Law  2019  and  related  laws;  organize  financial  management,  accounting,  tax  payment,  and  fulfill  other  financial  obligations  as  prescribed.

Financial Resources of Special Education Schools and Special Education Classes

+  Funding  provided  by  the  state  budget  as  per  regulations;

+  Legal  investment  capital  from  domestic  and  foreign  organizations  and  individuals;

+  Revenue  from  educational  and  training  services;  services  supporting  and  facilitating  educational  activities;  revenue  from  production  and  business  activities;  interest  from  bank  deposits  and  other  lawful  revenues  as  prescribed;

+  State-ordered  budget  for  tasks  and  assigned  duties;

+  Loan  capital;

+  Legal  sources  of  aid,  sponsorship,  support,  donation,  and  gifts  from  organizations  and  individuals  both  domestically  and  abroad.

Facilities and equipment for teaching at schools and classes for people with disabilities in Vietnam from July 1, 2025

Facilities and teaching equipment for schools and classes for people with disabilities are specifically stipulated in Article 23 of the Regulations issued with Circular 27/2024/TT-BGDDT as follows:

(1) Facilities of Schools and Classes for People with Disabilities

- Special education schools: facilities meet the minimum facility standards as prescribed by the Ministry of Education and Training; equipped with specialized skill rooms; residential construction items to serve disabled boarding and day students.

The construction items of special education schools must comply with national technical regulations for accessible construction;

- Special education schools are responsible for developing investment plans, enhancing facilities, and submitting them for approval by competent authorities;

- Special education schools are responsible for the effective management and use of facilities, avoiding waste; periodically developing plans for renovating and upgrading facilities according to regulations; absolutely not utilizing facilities that have exceeded their life span or are unsafe;

- Schools with special education classes: specialized skill rooms, construction items ensuring accessibility for students with disabilities.

(2) Teaching Equipment of Schools and Classes for People with Disabilities

- Special education schools and schools with special education classes are to be invested in and equipped with teaching devices, educational tools, and toys as prescribed for preschool and general education institutions suitable for students with disabilities; organize effective management and use of teaching equipment in instruction and education according to the Ministry of Education and Training’s regulations;

- Special education schools and schools with special education classes may propose to competent authorities the approval for procurement of specialized teaching equipment suitable for students with disabilities to serve learning and teaching in accordance with regulations.

Localities are encouraged, within their capacity, to equip special teaching equipment suitable for students with disabilities for special education schools and schools with special education classes to serve learning and teaching compliance with regulations.

More details can be found in Circular 27/2024/TT-BGDDT effective from July 1, 2025.

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