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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 35/2021/TT-BTC
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Hanoi, May 19,
2021
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CIRCULAR
PRESCRIBING
FINANCIAL MANAGEMENT MECHANISM FOR IMPLEMENTATION OF NATIONAL PROGRAM ON
SUPPORTING BUSINESSES TO IMPROVE PRODUCTIVITY AND QUALITY OF PRODUCTS AND GOODS
DURING THE PERIOD OF 2021 – 2030
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to the Law on Science and Technology
dated June 18, 2013;
Pursuant to the Law on Technical Standards and
Regulations dated June 29, 2006;
Pursuant to the Law on Product and Commodity
Quality dated December 5, 2007;
Pursuant to the Government’s Decree No.
163/2016/ND-CP dated December 21, 2016, elaborating on implementation of certain
articles of the Law on State Budget;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
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Upon the request of the Director of the
Department of Public Expenditure;
The Minister of Finance hereby promulgates the
Circular prescribing financial management mechanism for implementation of
national program on supporting businesses to improve productivity and quality
of products and goods during the period of 2021 – 2030.
Chapter I
GENERAL PROVISIONS
Article 1. Scope and subjects
of application
1. This Circular prescribes the financial
management mechanism for implementation of the National Program on supporting businesses
to improve productivity and quality of products and goods during the period of
2021 – 2030 under the Prime Minister’s Decision No. 1322/QD-TTg dated August
31, 2020, approving the National Program on supporting businesses to improve
productivity and quality of products and goods during the period of 2021 – 2030
(hereinafter referred to as Program 1322).
2. This Circular shall apply to state regulatory
authorities, units, entities and persons involved in performing the tasks
stated in the Program 1322.
Article 2. Funding
1. State budget appropriations that Ministries,
central and local authorities can use according to their annual state budget
estimates under their delegated authority prescribed in the Law on State Budget
for performing the Program 1322's tasks:
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b) State budget funding is used as financial
support for the tasks prescribed in clause 3, point c of clause 4, point b, c
and d of clause 5 of Section II of Article 1 in the Prime Minister’s Decision
No. 1322/QD-TTg under the provisions of state budget legislation.
2. Business-sector funding is used for performing
the tasks of improving productivity and quality of products and commodities of
enterprises.
a) The funding amount used for performing the tasks
of improving productivity and quality of products and commodities of
enterprises shall be decided by enterprises by themselves;
b) When determining income subject to corporate
income tax, accounting for expenditures on performing the tasks of improving
productivity and quality of products and commodities of enterprises shall be
carried out under law on corporate income tax;
c) In case where enterprises use their Scientific
and Technological Development Funds with the aim of performing the tasks of
improving productivity and quality of products and commodities, they must
ensure compliance with regulations regarding spending details and management of
Funds under current legislation on Scientific and Technological Development
Funds.
3. Other legally mobilized capital.
Article 3. Principles for offer
and use of state budget funding
1. State budget funding for performing the Program
No. 1322’s tasks based on its percentage compared to other extra-budgetary
capital shall vary according to the approved tasks and the balancing capacity
of annual state budget receipts and expenditures.
2. Financial support derived from the state budget
may be budgeted according to specific funding sources; must be allocated and
granted according to the schedule and structure of funding sources for approved
tasks.
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1. It shall be mandatory to develop plans to
mobilize finances for carrying out the tasks specified in the Program No. 1322.
Each plan should fully clarify funding demands and details classified by funding
sources referred to in Article 2 herein and give clear interpretations of
capabilities of mobilizing finances for implementation thereof.
2. When approving the tasks defined in the Program
No. 1322, competent regulatory authorities must consult regulations laid down
herein to determine spending amounts from other funding sources to carry out
tasks, and ensure conformance to the structure of finances or funding for
implementation of the Program No. 1322.
3. Entities and persons performing tasks shall, on
their own initiative, call for extra-budgetary funding resources, use and
disburse mobilized capital according to plans for mobilization of capital from
different financing sources, and ensure such funding is in ratio to the
approved state budget funding.
4. Spending limits, preparation of financial
statements and other financial accounts of capital from other funding sources
shall be subject to regulations applied to specific funding sources while
relevant units shall be encouraged to comply with regulations enshrined herein.
Chapter II
SPECIFIC PROVISIONS
Article 5. Spending details and
amounts for activities of communication and propaganda related productivity and
quality
Ministries, central and local authorities shall
undertake activities of communication and propaganda pertaining to productivity
and quality in the Program 1322 under the guidance of the Ministry of Science
and Technology. Spending details and amounts shall be subject to the following
regulations:
1. Building a
communication program on productivity and quality; disseminating and sharing
knowledge and experience about improving productivity and quality:
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b) Spending on production of materials and publications
existing in the form of literature and fine arts works (e.g. pictures, banners,
posters, signage, slogans and digital billboards) shall be subject to the
Government’s Decree No. 21/2015/ND-CP dated February 14, 2015, prescribing
royalties and remunerations for cinematographic, fine arts, photographic, stage
and other performance art works;
c) Spending on production of materials and
publications existing in the form of television and radio broadcasting programs
shall be subject to regulations laid down in the Circular No. 03/2018/TT-BTTTT
dated April 20, 2018 of the Ministry of Information and Communications on
economic and technical norms regarding television production, and the Circular
No. 09/2020/TT-BTTTT dated April 24, 2020 of the Minister of Information and
Communications, introducing economic - technical norms for production of radio
broadcasting programs;
d) Other details of spending (e.g. costs of
printing and publishing with respect to print press coverage, publications)
shall be subject to applicable regulations on allowances and limits for state
budget spending providing that payments are made under contracts and based on
actual amounts arising within the budget approved by competent regulatory
authorities; cost efficiency and effectiveness are assured;
dd) Spending on organizing conferences for
widespread communication and sharing of knowledge and experience about
improvement of productivity and quality shall be subject to the Circular No.
40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing
allowances for mileage and conferences.
2. Spending on building, maintenance and
development of databases on standards, technical regulations, benchmarks, and
good practices concerning productivity as support tools for enterprises and
other related databases shall be subject to the Circular No. 194/2012/TT-BTC
dated November 15, 2012 of the Ministry of Finance, providing instructions
about spending amounts for generation of electronic information with the aim of
maintaining regular operations of the agencies and units using state budget
funding.
3. Heads of entities and units assigned to perform
the task of communication about productivity and quality as per clause 1 and 2
of this Article shall grant approval of the estimate of costs incurred from
carrying out tasks within the budget under their jurisdiction, ensure
compliance with policies, regulations, cost efficiency, effectiveness and
conformance to laws on tendering, ordering and commissioning activities.
Article 6. Details and amounts
of spending on human resource training activities for improvement of
productivity and quality
The Ministry of Science and Technology shall
preside over and cooperate with ministries, central and local authorities in,
organizing training activities related to productivity and quality as
prescribed in the Prime Minister's Decision No. 1322/QD-TTg dated August 31,
2020 on approval of the Program No. 1322. Spending details and amounts shall be
subject to the following regulations:
1. Spending on the tasks of formulation and
introduction of criteria and standards of productivity professionals shall be
subject to provisions laid down in the Joint Circular No.
55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the
Ministry of Science and Technology, providing instructions on norms applied to
cost estimating, distribution of estimated costs and preparation of final
accounts of costs incurred from performing scientific and technological tasks
funded by the state budget (hereinafter referred to as Joint Circular No.
55/2015/TTLT-BTC-BKHCN).
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3. Spending on provision of training courses:
a) Spending on provision of domestic training
courses for productivity and quality professionals, productivity and quality
lecturers, executives, managers of enterprises and employees with the aim of
teaching them knowledge and skills on productivity and quality; expansion of
training on knowledge about productivity and quality at universities, colleges,
professional and vocational schools shall be subject to the provisions of the
Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance,
providing instructions about cost estimation, management, use and settlement of
funds for training and coaching of public officials, civil servants and public
employees;
b) Spending on provision of overseas training
courses for productivity and quality professionals with the aim of ensuring
they reach regional and international levels shall be subject to the provisions
of the Circular No. 88/2017/TT-BTC dated August 22, 2017 of the Ministry of
Finance, setting out regulations on financing mechanism for implementation of
domestic and overseas state-funded training programs for science and technology
workforce.
4. Hiring
domestic and foreign experts and lecturers to participate in training courses
for productivity and quality professionals that meet the prescribed standards:
a) Requirements concerning qualification and
competence of professionals shall be subject to the regulations enforced by the
Ministry of Science and Technology;
b) Entities assigned to design and provide training
programs shall, based on the required scope of duties of experts, carry out
negotiation over amounts of spending on hiring of experts, give clear
interpretation of results of such hiring and criteria for assessment of expert
hiring results in order to propose the number of experts and amounts of funding
for hiring experts working under lump-sum contracts.
Based on amounts spent on hiring of professionals
under the Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the
Ministry of Labor, War Invalids and Social Affairs, prescribing pay rates for
domestic consulting experts as a basis for estimation of costs of bid packages
for provision of consultancy services in the form of the contract made based on
the period of use of state capital, Heads of authorities having competence in
approving training programs shall decide on specific amounts of pay to experts
within the approved cost estimate.
Article 7. Spending details and
amounts for capacity promotion for standardization of and assessment of
conformance to technical standards and regulations
Ministries, central and local authorities shall
undertake the tasks involved in the Program 1322 on formulation of technical
standards, regulations and assessment of conformance to technical standards and
regulations under the guidance of the Ministry of Science and Technology.
Spending details and amounts shall be subject to the following regulations:
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2. Regarding support for improvement of the
capacity of certification of conformance to standards and technical regulations
for the purpose of obtaining recognition and accreditation at the regional and
international level:
Support tasks may be deemed as scientific and
technological tasks defined in regulations of the Ministry of Science and
Technology.
Estimation of the budget for implementation of
tasks shall be subject to the Joint Circular No. 55/2015/TTLT-BTC-BKHCN and
applicable regulations on regimes and norms for state budget spending; shall
ensure that payments are made under contracts and according to amounts arising
within the budget estimate approved by the competent authority; shall ensure
thrift, cost efficiency and conformance to laws on tendering, ordering and
commissioning activities.
3. Regarding support for enhancement of capacity
for testing of quality, safety and ecology of key products and goods for
export:
Based on the balancing capacity of the annual
budget, Ministers, Heads of central authorities, and Presidents of the People's
Committees of provinces and centrally-run cities (with respect to tasks under
the delegated local authority) shall issue decisions on approval of the tasks
of strengthening the quality, safety and ecological testing capacity for key
export products and goods in industries, sectors or under local authority.
Heads of entities and units assigned to perform the tasks shall carry out the
tasks within the allowed budget estimate, ensure compliance with policies,
regulations, cost efficiency, effectiveness and conformance to laws on
tendering.
Article 8. Details and amounts
of spending on tasks of general management and operation of the Program No.
1322 at the central and local level
1. Spending on offering counsels on identification
of tasks; selecting tasks defined in the Program No. 1322; carrying out review
and assessment of completed tasks in the Program No. 1322; holding regular or
unscheduled meetings of the standing body or the head institution for
implementation of tasks involved in the Program No. 1322; hosting scientific
workshops, shall be subject to the Joint Circular No. 55/2015/TTLT-BTC-BKHCN .
2. Spending on tasks of researching, perfecting
regulatory mechanisms and policies, scientific and technological and innovative
solutions for promotion of national, sectoral, local and corporate productivity
in the process of restructuring of the economy; tasks of researching,
implementing and applying green productivity and community development
solutions shall be subject to the provisions of the Joint Circular No.
55/2015/TTLT-BTC-BKHCN .
3. Spending on allowances for mileage and
organization of meetings about the preliminary and final review of the Program
No. 1322 shall be subject to the Circular No. 40/2017/TT-BTC dated April 28,
2017 of the Ministry of Finance, prescribing allowances for mileage and
conferences.
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5. With respect to honoring and rewarding
collectives and individuals with outstanding achievements on activities of
improvement of productivity and quality:
a) Based on specific conditions, the Ministry of
Science and Technology shall develop a plan to honor or reward and regulations
on rewarding collectives and individuals with outstanding achievements in
activities of improving productivity and quality according to regulations of
the Law on Emulation and Commendation and other instructional documents;
b) Spending amounts for rewarding shall be subject
to the regulations laid down in the Government’s Decree No. 91/2017/ND-CP dated
July 31, 2017, elaborating on the implementation of a number of articles of the
Law on Emulation and Commendation.
In the case of mobilizing other lawful funding sources
(not the state budget) from domestic and foreign organizations and individuals
to honor and reward collectives and individuals with outstanding achievements
in activities of improvement of productivity and quality: Spending details and
amounts shall be subject to rewarding rules and regulations of sponsoring
entities or persons after these entities or persons obtain permission from
competent authorities for grant of rewards under law.
6. Spending on international cooperation on
productivity and quality shall be subject to the Circular No. 102/2012/TT-BTC
dated June 21, 2012 of the Ministry of Finance, prescribing mileage allowances
for public officials and officers taking short business trips abroad which are
funded by the state budget; the Circular No. 71/2018/TT-BTC dated August 10,
2018 of the Ministry of Finance, prescribing allowances and benefits for
receipt of foreign guests entering to work in Vietnam, expenditures on
organization of international conferences and seminars in Vietnam and allowances
and benefits for reception of domestic guests.
7. Spending
on assistance in performing tasks of boosting the mechanism for mutual
recognition agreements with regard to conformity assessments at all levels and
other direct costs of implementation of the Program No. 1322 shall be subject
to current regulations on allowances and limits of state budget expenditures,
payments made under contracts and based on actual amounts arising within the
approved budget estimate.
Article 9. Support given
enterprises for application of technical standards, regulations, management
systems, tools for improvement of productivity and quality, support tools for
smart production, smart services; participation in international training
programs
1. Enterprises fully meeting conditions for
participation in the Program No. 1322 under the instruction of the Ministry of
Science and Technology shall be supported in the following:
a) Apply basic quality management systems and tools
for improvement of productivity and quality, promote the application of
management systems and tools for improvement of productivity and quality in
specific industries, fields, and the application of standards for newly
announced management systems;
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c) Support the application of information
technology and digital technology to establish, optimize and modernize the
corporate governance system;
d) Support product and goods certification,
certification of safety management systems for food, environment, energy,
occupational safety and health, and certification of product and goods
traceability systems according to national standards, international standards.
2. The supporting tasks specified in Clause 1 of
this Article shall exist in the form of scientific and technological tasks
according to regulations of the Ministry of Science and Technology.
Estimation of the budget for implementation of
these tasks shall be subject to the Joint Circular No. 55/2015/TTLT-BTC-BKHCN
and applicable regulations on regimes and norms for state budget spending;
shall ensure that payments are made under contracts and according to amounts
arising within the budget estimate approved by the competent authority; shall
ensure thrift, cost efficiency and conformance to law.
3. Supporting enterprises in participating in
training programs provided by Asian Productivity Organization and international
and regional standard organizations shall be subject to the provisions of the
Circular No. 88/2017/TT-BTC dated August 22, 2017 of the Ministry of Finance,
setting out regulations on financing mechanism for implementation of domestic
and overseas state-funded training programs for science and technology
workforce.
Article 10. State budget
estimating, compliance with the state budget and final accounts of state budget
expenditures on implementation of the Program No. 1322
Preparation of state budget estimates, compliance
with the state budget and final accounts of state budget expenditures shall be
subject to legislation on the state budget and public investment and other
applicable regulations. This Circular shall provide the following specific
instructions:
1. Cost estimation: On an annual basis, on
the date of preparation of the estimate of state budget revenues and
expenditures, entities and units assigned to carry out the tasks defined in the
Program No. 1322 shall, based on the approved tasks and instructions given
herein, prepare the estimate of costs of performing the tasks defined in the
Program No. 1322 for submission to their host institutions which are then
consolidated into the general cost estimates of Ministries, central and local
authorities (under the delegated authority over state budget) that are sent to
financial authorities (with respect to regular expenditures), planning and
investment agencies (with respect to capital expenditures) before they are
proposed to seek the competent authority’s approval; concurrently, sent to the
Ministry of Science and Technology for the purposes of general management and
cooperation in implementation.
2. Distribution, assignment of the estimated
budget, advances, payments and final accounts of expenses for implementation of
the Program shall be subject to the Law on State Budget, the Law on Public
Investment and other instructional documents thereof. These activities are
performed under the following instructions:
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b) The cost estimate for implementation of
scientific and technological tasks at the ministerial, local level and the
grassroots level (if any) in the Program No. 1322 shall be delivered to
Ministries, local authorities and units appointed as presiding bodies to be
implemented in accordance with the Law on Science and Technology and other
instructional documents.
3. In cases where tasks are not carried out
according to the defined plans, mobilization and disbursement of capital from
other funding sources are not on schedule or are contrary to the structure and
total amount of such capital specified in the approval decisions of competent
entities or under terms and conditions of contracts in effect; the assigned
budget is used for wrongful purposes or in breach of regulations:
Competent state authorities in charge of costs of
the Program No. 1322 shall be responsible for taking the following actions:
Discontinuing the disbursement of state budget allocations; or suspending
tasks; charging off incorrect expenditures and recovering such charge-off to
remit to the state budget (with respect to state budget funds), requesting
presiding bodies to carry out tasks of treatment of incorrect expenditures
(with respect to funds derived from other sources) and taking other actions
under their jurisdiction or requesting competent authorities to impose
sanctions in accordance with law.
In case of suspension of tasks; recovery of
expenditures in breach of regulations that are settled at state treasuries,
state regulatory authorities having competence in managing the Program shall be
responsible for issuing punitive decisions on suspension of tasks and recovery
of expenditures in breach of regulations, and sending them to state treasuries
for use as a basis to recover such expenditures to remit to the state
budget.
Chapter III
IMPLEMENTATION
PROVISIONS
Article 11. Implementation
1. Amounts of spending funded by the state budget for
implementation of the tasks defined in the Program No. 1322 as provided herein
shall be the maximum ones. Based on criteria and requirements for designation
and recruitment of entities or persons eligible for participating in the
Program No. 1322 and capabilities of balancing resources, Ministers, Heads of
central regulatory authorities and People’s Councils of provinces and
centrally-affiliated cities (with respect to the Program No. 1322’s tasks
assigned to local authorities) shall issue specific decisions on amounts of
spending to ensure they are reasonable.
2. The Ministry of Science and Technology,
Ministries, central regulatory authorities, People’s Committees of provinces
and centrally-affiliated cities and other relevant entities and persons shall
be responsible for managing and using state budget funds for carrying out the
tasks defined in the Program No. 1322 to ensure efficiency and avoidance of any
overlapping with other programs and projects; ensuring that they serve right
purposes, are compliant with existing regulations on spending standards, limits
and regimes, and are subject to the competent authority’s inspection and
control as per law.
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1. This Circular shall enter into force as of July
5, 2021.
2. If documents used as references herein are
revised, new versions thereof shall prevail.
3. In the course of implementation, if there is any
difficulty that arises, the Ministry of Finance should be informed to consider
taking prompt actions./.
PP. MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan