Official Letter No. 517/CT-CS dated April 9, 2025, issued by the Tax Department regarding tax policy is as follows

Since January 1, 2017, tuition fees are no longer subject to the provisions of the Fee and Charges Law No. 97/2015/QH13 dated November 25, 2015, enacted by the 13th National Assembly. Instead, they are subject to a pricing mechanism in accordance with the relevant laws and are now governed by tax laws. As such, the application of the pricing mechanism for tuition fees took effect from January 1, 2017 (in line with the effective date of Fee and Charges Law No. 97/2015/QH13).

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