Who is eligible for kết quả bóng đá trực tiếp academic incentive scholarship in Vietnam?
Who is eligible for kết quả bóng đá trực tiếp academic incentive scholarship in Vietnam?
According to Clause 1, Article 8 ofDecree 84/2020/ND-CP, kết quả bóng đá trực tiếp subjects eligible for kết quả bóng đá trực tiếp academic incentive scholarship include:
- High school students in specialized schools within universities, specialized school students with good conduct and excellent academic performance in kết quả bóng đá trực tiếp semester of scholarship evaluation, with a specialized subject score of 8.5 or higher or winning at least a consolation prize in national, regional, or international excellent student contests that year;
- Students of specialized art, sports, and physical education schools with good or better conduct, average or better academic performance in kết quả bóng đá trực tiếp semester of scholarship evaluation, and winning medals in national, regional, or international competitions that academic year;
- Students studying at vocational education institutions and higher education institutions with good or better academic and conduct performance, without disciplinary actions from reprimand level or higher in kết quả bóng đá trực tiếp semester of scholarship evaluation.
Who is eligible for kết quả bóng đá trực tiếp academic incentive scholarship in Vietnam? (Image from kết quả bóng đá trực tiếp Internet)
What is kết quả bóng đá trực tiếp level of kết quả bóng đá trực tiếp academic incentive scholarship in Vietnam?
Based on Clause 2, Article 8 ofDecree 84/2020/ND-CP, kết quả bóng đá trực tiếp level of kết quả bóng đá trực tiếp academic incentive scholarship is prescribed as follows:
- kết quả bóng đá trực tiếp level of kết quả bóng đá trực tiếp scholarship for subjects stipulated in Points a and b, Clause 1, Article 8 ofDecree 84/2020/ND-CP:
+ For specialized schools and specialized art, sports, and physical education schools: kết quả bóng đá trực tiếp scholarship level for each student per month is at least three times kết quả bóng đá trực tiếp current tuition fee of specialized high schools in kết quả bóng đá trực tiếp local area;
+ For specialized high schools within higher education institutions: kết quả bóng đá trực tiếp scholarship level for each student is determined by kết quả bóng đá trực tiếp university rector but must not be lower than kết quả bóng đá trực tiếp current maximum tuition fee that kết quả bóng đá trực tiếp student has to pay at kết quả bóng đá trực tiếp school;
+ For tuition-free schools: kết quả bóng đá trực tiếp scholarship level is at least three times kết quả bóng đá trực tiếp maximum tuition fee of high schools in kết quả bóng đá trực tiếp local area.
- kết quả bóng đá trực tiếp level of kết quả bóng đá trực tiếp scholarship for subjects stipulated in Point c, Clause 1, Article 8 ofDecree 84/2020/ND-CP:
+ Good scholarship: kết quả bóng đá trực tiếp scholarship level is equal to or higher than kết quả bóng đá trực tiếp current maximum tuition fee of kết quả bóng đá trực tiếp field, major, or profession that kết quả bóng đá trực tiếp student has to pay at kết quả bóng đá trực tiếp school as determined by kết quả bóng đá trực tiếp rector or director (hereinafter collectively referred to as kết quả bóng đá trực tiếp rector) for students with an average academic performance and conduct score of good or better.
+ For private schools, kết quả bóng đá trực tiếp minimum scholarship level is determined by kết quả bóng đá trực tiếp rector.
+ For training fields without tuition fees, kết quả bóng đá trực tiếp scholarship level is applied according to kết quả bóng đá trực tiếp unit price ordered, assigned tasks, or bid by kết quả bóng đá trực tiếp state for kết quả bóng đá trực tiếp school's training fields.
+ Excellent scholarship: kết quả bóng đá trực tiếp scholarship level is higher than kết quả bóng đá trực tiếp good type as determined by kết quả bóng đá trực tiếp rector for students with an average academic performance of excellent or better and a conduct score of good or better.
+ Outstanding scholarship: kết quả bóng đá trực tiếp scholarship level is higher than kết quả bóng đá trực tiếp excellent type as determined by kết quả bóng đá trực tiếp rector for students with an average academic performance and a conduct score of outstanding.
+ kết quả bóng đá trực tiếp average academic performance and conduct score stipulated in Points a, b, and c, Clause 3, Article 8 ofDecree 84/2020/ND-CPare determined according to kết quả bóng đá trực tiếp current regulations of kết quả bóng đá trực tiếp Ministry of Education and Training, kết quả bóng đá trực tiếp Ministry of Labor – Invalids and Social Affairs; wherein kết quả bóng đá trực tiếp average academic performance for scholarship evaluation according toDecree 84/2020/ND-CPis calculated from kết quả bóng đá trực tiếp first exam results, and end-term tests.
Do public university students who receive academic incentive scholarships have to pay personal income tax in Vietnam?
According to Clause 11, Article 4 of kết quả bóng đá trực tiếpPersonal Income Tax Law 2007, income exempt from tax includes:
Tax-exempt income
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- Income from scholarships, including:
a) Scholarships received from kết quả bóng đá trực tiếp state budget;
b) Scholarships received from domestic and foreign organizations according to kết quả bóng đá trực tiếp scholarship support program of those organizations.
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And at Point m, Clause 1, Article 3 ofCircular 111/2013/TT-BTCstipulates:
Tax-exempt income
- Based on kết quả bóng đá trực tiếp provisions of Article 4 of kết quả bóng đá trực tiếp Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, tax-exempt income includes:
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m) Income from scholarships, including:
m.1) Scholarships received from kết quả bóng đá trực tiếp state budget include:scholarships from kết quả bóng đá trực tiếp Ministry of Education and Training, kết quả bóng đá trực tiếp Department of Education and Training,public schools, or other scholarships sourced from kết quả bóng đá trực tiếp state budget.
m.2) Scholarships received from domestic and foreign organizations (including living expenses) according to kết quả bóng đá trực tiếp scholarship support program of those organizations.
kết quả bóng đá trực tiếp organization providing scholarships to individuals mentioned in this point must keep scholarship award decisions and scholarship payment documents. In case individuals receive scholarships directly from foreign organizations, kết quả bóng đá trực tiếp income recipient must keep documents and evidence proving kết quả bóng đá trực tiếp income received is a scholarship granted by foreign organizations.
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And at Clause 4, Article 8 ofDecree 84/2020/ND-CPstipulates kết quả bóng đá trực tiếp source of academic incentive scholarships as follows:
academic incentive scholarships
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4. Source of scholarships:
a) For specialized schools, specialized art, sports, and physical education schools: academic incentive scholarships are allocated in kết quả bóng đá trực tiếp local budget expenditure estimate to provide for at least 30% of kết quả bóng đá trực tiếp specialized students of kết quả bóng đá trực tiếp school. For specialized high schools within higher education institutions, academic incentive scholarships are allocated from kết quả bóng đá trực tiếp legitimate revenues of higher education institutions and kết quả bóng đá trực tiếp legitimate revenues of specialized high schools;
b) For vocational education institutions and higher education institutions:kết quả bóng đá trực tiếp academic incentive scholarship is allocated at least 8% of tuition revenues for public schools and at least 2% of tuition revenues for private schools.
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According to kết quả bóng đá trực tiếp regulations, income from scholarships received from kết quả bóng đá trực tiếp state budget including scholarships from public schools is tax-exempt income.
Thus, income from kết quả bóng đá trực tiếp receipt of academic incentive scholarships by students of public universities is tax-exempt.
Therefore, students receiving academic incentive scholarships from public universities will not have to pay personal income tax.
