Is it possible for a student, who has excellent academic results receive a reprimand, to receive xem bóng đá trực tiếp nhà cái study encouragement scholarship in Vietnam?
Is it possible for a student, who has excellent academic results receive a reprimand, to receive xem bóng đá trực tiếp nhà cái study encouragement scholarship in Vietnam?
Based on point c, clause 1, Article 8 ofDecree 84/2020/ND-CP, xem bóng đá trực tiếp nhà cái subjects eligible for study encouragement scholarship areas follows:
Study encouragement scholarship
- 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 xem bóng đá trực tiếp nhà cái scholarship consideration period, with a specialized subject score of 8.5 or higher in xem bóng đá trực tiếp nhà cái semester of consideration or winning one of xem bóng đá trực tiếp nhà cái 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 xem bóng đá trực tiếp nhà cái 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 xem bóng đá trực tiếp nhà cái level of reprimand or higher in xem bóng đá trực tiếp nhà cái scholarship consideration period.
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According to xem bóng đá trực tiếp nhà cái regulations, students with academic and conduct results of good or better and not disciplined at xem bóng đá trực tiếp nhà cái level of reprimand or higher during xem bóng đá trực tiếp nhà cái 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 xem bóng đá trực tiếp nhà cái study encouragement scholarship consideration period, they are not eligible for xem bóng đá trực tiếp nhà cái scholarship.
If a student has excellent academic results and xem bóng đá trực tiếp nhà cái reprimand does not occur during xem bóng đá trực tiếp nhà cái study encouragement scholarship consideration period, they remain eligible for xem bóng đá trực tiếp nhà cái scholarship.
Therefore, if a student meets all xem bóng đá trực tiếp nhà cái conditions to receive xem bóng đá trực tiếp nhà cái study encouragement scholarship, they are still eligible for xem bóng đá trực tiếp nhà cái scholarship.
What is xem bóng đá trực tiếp nhà cái amount of xem bóng đá trực tiếp nhà cái study encouragement scholarship for students in Vietnam?
Based on clause 3, Article 8 ofDecree 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: xem bóng đá trực tiếp nhà cái scholarship amount is equal to or higher than xem bóng đá trực tiếp nhà cái current tuition ceiling of xem bóng đá trực tiếp nhà cái major, specialization, or occupation that xem bóng đá trực tiếp nhà cái student has to pay at xem bóng đá trực tiếp nhà cái school as determined by xem bóng đá trực tiếp nhà cái principal or director (hereinafter referred to as xem bóng đá trực tiếp nhà cái principal) for students with an academic average and conduct score of good or better. For private schools, xem bóng đá trực tiếp nhà cái minimum scholarship amount is determined by xem bóng đá trực tiếp nhà cái principal.
For training programs that do not charge tuition, it is applied according to xem bóng đá trực tiếp nhà cái unit price set by xem bóng đá trực tiếp nhà cái State for tasks of ordering, delivery, or tendering for xem bóng đá trực tiếp nhà cái school's training group.
b) Excellent: xem bóng đá trực tiếp nhà cái scholarship amount is higher than xem bóng đá trực tiếp nhà cái good level as determined by xem bóng đá trực tiếp nhà cái principal for students with an academic average of excellent or higher and conduct score of good or better.
c) Outstanding: xem bóng đá trực tiếp nhà cái scholarship amount is higher than xem bóng đá trực tiếp nhà cái excellent level as determined by xem bóng đá trực tiếp nhà cái principal for students with an academic average and conduct score of outstanding.
d) xem bóng đá trực tiếp nhà cái academic average and conduct score specified at points a, b, and c of this clause are determined according to xem bóng đá trực tiếp nhà cái current regulations of xem bóng đá trực tiếp nhà cái Ministry of Education and Training, xem bóng đá trực tiếp nhà cái Ministry of Labor, Invalids, and Social Affairs; xem bóng đá trực tiếp nhà cái academic average for scholarship consideration according to this Decree is calculated from xem bóng đá trực tiếp nhà cái first attempt of xem bóng đá trực tiếp nhà cái subject exams and tests.
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Thus, xem bóng đá trực tiếp nhà cái study encouragement scholarship amount for students is as follows:
- Good:Equal to or higher than xem bóng đá trực tiếp nhà cái current tuition ceiling of xem bóng đá trực tiếp nhà cái major, specialization, or occupation that xem bóng đá trực tiếp nhà cái student has to pay at xem bóng đá trực tiếp nhà cái school as determined by xem bóng đá trực tiếp nhà cái principal.
For private schools: xem bóng đá trực tiếp nhà cái minimum scholarship amount is determined by xem bóng đá trực tiếp nhà cái principal.
For training programs that do not charge tuition, it is applied according to xem bóng đá trực tiếp nhà cái unit price set by xem bóng đá trực tiếp nhà cái State for tasks of ordering, delivery, or tendering for xem bóng đá trực tiếp nhà cái school's training group.
- Excellent:xem bóng đá trực tiếp nhà cái scholarship amount is higher than xem bóng đá trực tiếp nhà cái good level as determined by xem bóng đá trực tiếp nhà cái principal for students with an academic average of excellent or higher and conduct score of good or better.
- Outstanding:xem bóng đá trực tiếp nhà cái scholarship amount is higher than xem bóng đá trực tiếp nhà cái excellent level as determined by xem bóng đá trực tiếp nhà cái principal for students with an academic average and conduct score of outstanding.
Dostudents of public higher education institutions in Vietnamreceiving study encouragement scholarship have to pay personal income tax?
Based on clause 11, Article 4 ofPersonal Income Tax Law 2007on tax-exempt income:
Tax-exempt income
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- Income from scholarships, including:
a) Scholarships received from xem bóng đá trực tiếp nhà cái 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 ofCircular 111/2013/TT-BTC, tax-exempt income is stated as follows:
Tax-exempt income
- Based on regulations in Article 4 of xem bóng đá trực tiếp nhà cái 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 xem bóng đá trực tiếp nhà cái state budget, including scholarships from xem bóng đá trực tiếp nhà cái Ministry of Education and Training, xem bóng đá trực tiếp nhà cái Department of Education and Training, public schools, or other scholarships sourced from xem bóng đá trực tiếp nhà cái 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, xem bóng đá trực tiếp nhà cái individuals must retain documentation and evidence proving that xem bóng đá trực tiếp nhà cái income received is a scholarship from foreign organizations.
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According to Clause 4, Article 8 ofDecree 84/2020/ND-CP, xem bóng đá trực tiếp nhà cái source of study encouragement scholarship is stated as follows:
Study encouragement scholarship
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- Scholarship source:
a) For specialized schools in arts, physical education, and sports: study encouragement scholarship are allocated within xem bóng đá trực tiếp nhà cái local budget expenditure estimate to cover scholarships for at least 30% of xem bóng đá trực tiếp nhà cái specialized students in xem bóng đá trực tiếp nhà cái school. For xem bóng đá trực tiếp nhà cái 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 xem bóng đá trực tiếp nhà cái 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.
