Tuition Fee Transparency and Negotiated Charges Governance Under Decree 81

Two financial streams that must be rigorously separated in institutional accounting:

• Standard Tuition Fees: Public rates follow provincial legislative ceilings; private schools maintain pricing autonomy matching educational offerings but must publicly publish fees at least 9 months prior to admissions.
• Boarding and Support Service Charges: Lunch meal programs, drinking water, extended hour childcare, and shuttle bus routes require written parent consensus and must operate on non-profit cost-recovery principles.
• Zero Tolerance for Coercive Contributions: Eliminating forced levies disguised as voluntary donations (e.g., compulsory classroom air-conditioner donations or renovation funds).

Fully digitizing early childhood school accounting pipelines:

• 100% Tax-Compliant Electronic Invoicing: Every parental receipt must generate an official e-invoice registered with tax authorities under Decree 123/2020/ND-CP.
• Cashless Operational Model: Transitioning tuition settlements entirely to dynamic VietQR codes and dedicated institutional bank accounts.
• Monthly Boarding Cost Reconciliation: Publishing granular food purchase ledgers and daily meal headcounts, refunding missed days with absolute accuracy.

Smart financial infrastructure engineered for preschool administration:

• Dynamic Absence Meal Credits: Tuition bills automatically refund meal fees for authorized sick days based on real-time biometric roll-call records.
• Dynamic Student-Specific VietQR Codes: Parents scan customized payment QR codes, automatically generating verified receipts and compliant documentation.
• Executive Fiscal Dashboards: School principals and owners track collection rates, cash flow health, and boarding operating margins in real time.