|
MINISTRY
OF FINANCE
-------
|
THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.
03/2023/TT-BTC
|
Hanoi,
January 10, 2023
|
CIRCULAR
ON PREPARATION OF ESTIMATES, MANAGEMENT, USE AND FINAL
ACCOUNTS OF STATE BUDGET FUNDS FOR SCIENCE AND TECHNOLOGY TASKS
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 Decree No.
08/2014/ND-CP dated January 27, 2014 of the Government on elaboration of and
guidelines for the Law on Science and Technology;
Pursuant to Decree No.
95/2014/ND-CP dated October 17, 2014 of the Government on investment and
financial mechanisms for science and technology activities;
Pursuant to Decree No.
163/2016/ND-CP dated December 21, 2016 of the Government on elaboration of the
Law on State Budget;
Pursuant to Decree No.
87/2017/ND-CP dated July 26, 2017 of the Government on functions, duties,
powers, and organizational structure of the Ministry of Finance;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The Minister of Finance hereby
promulgates this Circular on preparation of estimates, management, use and
final accounts of state budget funds for science and technology tasks.
Chapter I
GENERAL PROVISIONS
Article 1.
Scope and regulated entities
1. This Circular provides for the
preparation of estimates, management, use and final accounts of state budget
funds for science and technology tasks as prescribed in Articles 25, 26, 27,
and 28 of Decree No. 08/2014/ND-CP dated January 27, 2014 of the Government on
elaboration of and guidelines for the Law on Science and Technology.
Science and technology tasks using
state budget funds under the items of science and technology programs approved
by the Prime Minister in each period shall comply with this Circular and
specific financial regulations (if any).
Other funding sources outside the
state budget mobilized for the performance of science and technology tasks
shall comply with current spending norms applicable to such sources; entities
are encouraged to follow the provisions of this Circular.
2. This Circular applies to science
and technology task management authorities and competent authorities approving
science and technology tasks using state budget funds; organizations and
individuals performing science and technology tasks using state budget funds;
and other related organizations and individuals.
Article 2.
Principles for application of norms in preparation of estimates of state budget
funds for science and technology tasks
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Where necessary, based on budget
balancing capacity and specific local conditions, the province-level People’s
Committee shall submit to the People’s Council of the same level for decision
on supplementing a number of spending items and levels beyond those specified
in this Circular for effective and practical performance of local science and
technology tasks, in accordance with the Law on State Budget and its guiding
documents.
2. Other spending norms serving as
the basis for preparing estimates of science and technology tasks that are not
specifically provided in this Circular shall comply with current State
regulations.
Chapter II
PROVISIONS ON NORMS FOR
PREPARATION OF ESTIMATES OF STATE BUDGET FUNDS FOR SCIENCE AND TECHNOLOGY TASKS
Article 3.
Input elements constituting the estimate of state budget funds for science and
technology tasks
1. Remuneration for participation
in science and technology tasks, including remuneration for members involved in
performing the tasks; wages for manual workers assisting in research
activities; and payments for domestic and foreign experts collaborating in
research and performance of the science and technology tasks.
Positions participating in science
and technology tasks and criteria for determining domestic and foreign experts
collaborating in research and performance of such tasks shall comply with the
guidance of the Ministry of Science and Technology.
2. Expenditures on purchase of raw
materials, fuels, materials, specimens, tools, spare parts, low-value and
quickly depreciating items, energy, documents, data, books, newspapers,
reference journals, and acquisition of ownership and use rights of intellectual
property objects serving research activities.
3. Expenditures on repair,
procurement, or rental of assets (or facilities, equipment) directly serving
scientific research activities of the science and technology tasks.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5. Expenditures on outsourcing
services serving research activities.
6. Expenditures on surveys and data
collection.
7. Expenditures on office supplies,
communication, and printing serving research activities.
8. Expenditures on self-assessment
of results of science and technology task performance (if any).
9. General management expenditures
of science and technology tasks to ensure management requirements during
performance.
10. Other expenditures directly
related to performance of science and technology tasks.
Article 4.
Framework of norms serving as the basis for preparation of estimates of state
budget funds for science and technology tasks
1. Estimates of remuneration
expenditures for participation in science and technology tasks
a) Remuneration for titles or
groups of titles participating in the performance of science and technology
tasks shall be calculated based on the number of converted months of
participation. Accordingly, the maximum remuneration level for the title of the
leader of a science and technology task shall not exceed VND 40
million/person/month; for other titles or groups of titles, the maximum
remuneration level shall not exceed 0.8 times that of the leader.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The time used to determine the
estimated remuneration expenditure for participation in a science and
technology task is the number of converted months expected for each title or
group of titles to perform the work contents stated in the task explanation as
guided by the Ministry of Science and Technology, to be reviewed by the
Scientific Council and decided by the competent authority approving the science
and technology task. Where the duration of participation is less than one
month, the remuneration estimate shall be calculated based on the number of
days of participation of each corresponding title or group of titles. The daily
remuneration shall be determined by dividing the monthly remuneration by 22
working days.
b) Wages for hiring manual laborers
to assist in research activities (if any): the estimated expenditure for hiring
manual laborers shall be calculated based on the highest region-based minimum
daily wage prescribed by the State at the time of preparing the estimate for
the science and technology task (the daily wage being equal to the monthly wage
divided by 22 days).
c) The remuneration norms,
scientific labor coefficients, and the number of converted months for titles or
groups of titles participating in science and technology tasks and the wages
for hiring manual laborers assisting in research activities prescribed in
Points a and b, Clause 1 of this Article shall serve as the basis for preparing
the cost estimate of the task. Based on the approved task estimate, the host
organization of the science and technology task shall decide on the specific
payment levels for the titles or groups of titles participating in the task and
for manual laborers (if any), in line with the actual performance of the task.
2. Estimates of hiring domestic and
foreign experts for research collaboration
a) Hiring domestic experts
Where a science and technology task
requires hiring domestic experts, the host organization shall, based on the
content and requirements of the expert’s work, provide a detailed explanation for
the advisory council’s consideration and submit to the competent authority for
approval of the scope of work and expert hiring estimate. The estimate for
hiring domestic experts shall comply with the salary levels prescribed in
Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of
Labor, War Invalids and Social Affairs on salaries for domestic consultants as
a basis for estimating consulting service packages using state capital under
time-based contracts.
The total estimated cost for hiring
domestic experts shall not exceed 30% of the total estimated remuneration
expenditure for science and technology tasks prescribed in Clause 1, Article 4
of this Circular.
Where the total estimated cost for
hiring domestic experts exceeds 30% of the total estimated remuneration
expenditure for participation in science and technology tasks prescribed in
Clause 1, Article 4 of this Circular, the host organization must provide a
detailed justification for the competent authority approving science and technology
tasks using state budget funds to consider and decide the task estimate.
b) Hiring foreign experts
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Where the total estimated cost for
hiring foreign experts exceeds 50% of the total estimated remuneration
expenditure for participation in science and technology tasks prescribed in
Clause 1, Article 4 of this Circular, the host organization must provide a
detailed justification for the competent authority approving science and
technology tasks using state budget funds to consider and decide the task
estimate.
c) Determination of cases where the
expert hiring estimates exceed the limits prescribed in Points a and b, Clause
2 of this Article shall comply with the guidance of the Ministry of Science and
Technology.
3. Estimates of expenditures on
materials, raw materials, fuels, and supplies; and on repair and procurement of
fixed assets shall be prepared based on the explanation of projected workload,
applicable budget spending regimes and norms (if any). Procurement must be
consistent with the progress of the science and technology task and within the
scope of the annual estimate. In particular:
a) The management and use of
procurement funds shall comply with the laws on procurement of assets from the
state budget and on bidding; payments shall be made under contracts and actual
performance within the approved estimate, ensuring thrift and efficiency;
b) The management and payment of
funds for maintenance and repair of assets serving science and technology tasks
shall comply with Circular No. 65/2021/TT-BTC dated July 29, 2021 of the
Ministry of Finance on preparation of estimates, management, use, and final
accounts of funds for maintenance and repair of public assets.
4. Estimates of expenditures on
scientific conferences, workshops, forums, seminars, domestic business trips,
and international cooperation (outgoing and incoming delegations) serving
research activities: Shall comply with Circular No. 40/2017/TT-BTC dated April
28, 2017 of the Ministry of Finance on per diem and conference expenditure
regimes; Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of
Finance on expenditure regimes for hosting foreign guests in Vietnam,
organizing international conferences and workshops in Vietnam, and domestic
reception expenses; and Circular No. 102/2012/TT-BTC dated June 21, 2012 of the
Ministry of Finance on per diem regimes for State officials traveling abroad on
short-term assignments funded by the state budget. In addition, this Circular
prescribes the following maximum estimated remuneration levels for
participation in scientific conferences, forums, and seminars:
a) Chairperson: VND 2,000,000 per
session;
b) Secretary of the conference,
forum, or seminar: VND 500,000 per session;
c) Presenter at a scientific
conference, forum, or seminar: VND 3,000,000 per presentation;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
dd) Participant in a scientific
conference, forum, or seminar: VND 300,000 per person per session.
5. Estimates of expenditures on
surveys and data collection shall comply with Circular No. 109/2016/TT-BTC
dated June 30, 2016 of the Ministry of Finance on preparation of estimates,
management, use, and final accounts of funds for statistical surveys and
national censuses, and Circular No. 37/2022/TT-BTC dated June 22, 2022 of the
Ministry of Finance amending Clause 9, Article 3 and Form No. 01 enclosed with
Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance.
6. Estimates of expenditures on
meetings for self-assessment of results of science and technology tasks (if
any) shall be prepared based on the number of participants in the assessment,
with spending levels not exceeding 50% of those applied to the council for
acceptance evaluation of science and technology tasks as prescribed in Point a,
Clause 1, Article 6 of this Circular.
7. Estimates of general management
expenditures for science and technology tasks
Organizations presiding over
science and technology tasks using state budget funds may include estimates for
general management expenditures serving the tasks to ensure proper performance
at the host organization. The estimated general management cost for a science
and technology task shall equal 5% of the total estimated cost of the task
funded by the state budget, but shall not exceed VND 300 million per task.
8. Other expenditures related to
performance of science and technology tasks (if any) shall be estimated
according to the explanation of estimates or current regulations on state
budget spending regimes and norms (if any), and paid under contracts and actual
performance within the approved estimates.
Article 5.
Expenditure items for management of science and technology tasks
1. Expenditures on activities of
advisory councils for identification of science and technology tasks, for selection
or direct assignment of host organizations and individuals, for evaluation and
acceptance of results of science and technology tasks, and for other advisory
councils as prescribed in the Circular on management of science and technology
tasks issued by the Ministry of Science and Technology (if any), including:
a) Remuneration and per diem for
council members;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Logistics for council meetings, hire
of science and technology services related to the council’s evaluation, and
hire of facilities serving the council (if any).
2. Expenditures on activities of
cost appraisal teams for performance of science and technology tasks
established in accordance with the guidance of the Ministry of Science and
Technology.
3. Remuneration and per diem for
experts handling technical issues supporting the operation of the council (if
any).
4. Expenditures on hiring
independent consultants (if any).
5. Expenditures on public
announcement of task selection through mass media.
6. Expenditures on inspection and
evaluation during the performance of science and technology tasks, and
inspection and evaluation after transfer of ownership and use rights of
scientific research and technological development results, including:
a) Per diem expenditures for
inspection teams;
b) Expenditures on evaluation
council meetings during task performance (where establishment of an evaluation
council is necessary).
7. Other expenditures directly
related to management of science and technology tasks.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Expenditures on activities of
science and technology advisory councils
a) Remuneration expenditures
Unit
VND 1,000
No.
Work
items
Unit
Maximum
expenditure norms
1
Expenditures on advisory
activities for identification of science and technology tasks
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a
Expenditures on meetings of the
advisory council for identification of science and technology tasks
Council
Chairperson of the council
1.500
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Vice-chairperson of the council;
council members
1.000
Scientific secretary
300
Administrative secretary
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
300
Invited participant
200
b
Expenditures on review and
evaluation
1
evaluation sheet
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Review and evaluation by council
members
500
Review and evaluation by peer
reviewers within the council
700
c
Remuneration for developing terms
of reference for proposed tasks
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Chairperson of the council
700
Vice-chairperson of the council;
council members
500
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Expenditures on advisory
activities for selection and direct assignment of host organizations or
individuals of science and technology tasks
a
Expenditures on meetings of the advisory
council for selection and direct assignment of host organizations or
individuals of science and technology tasks
Council
Chairperson of the council
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.800
Vice-chairperson of the council;
council members
1.500
Scientific secretary
300
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Administrative secretary
300
Invited participant
200
b
Expenditures on review and
evaluation
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Review and evaluation by council
members
700
Review and evaluation by peer
reviewers within the council
1.000
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Expenditures on advisory
activities for official acceptance evaluation of science and technology tasks
a
Expenditures on meetings of the
acceptance evaluation council
Task
Chairperson of the council
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.800
Vice-chairperson of the council; council
members
1.500
Scientific secretary
300
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Administrative secretary
300
Invited participant
200
b
Expenditures on review and
evaluation
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Review and evaluation by council
members
700
Review and evaluation by peer
reviewers within the council
1.000
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Remuneration for experts
handling technical issues supporting council activities
Expert
1.500
b) The estimated expenditures on
activities of other advisory councils prescribed in the Circular on management
of science and technology tasks issued by the Ministry of Science and
Technology (if any) shall apply up to 50% of the expenditure norms of the
acceptance evaluation council prescribed in Point a, Clause 1 of this Article.
c) Other expenditure items shall be
estimated based on the projected workload and current legal regulations (if
any).
2. Expenditures on activities of
the cost appraisal team for performance of science and technology tasks
a) Remuneration expenditures:
Unit
VND 1,000
No.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Unit
Maximum
expenditure norms
1
Head of the appraisal team
Task
1.000
2
Member of the appraisal team
Task
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3
Administrative secretary
Task
300
4
Invited participant
Task
200
b) Expenditures on logistics serving
the activities of the appraisal team shall be estimated based on the projected
workload and current legal regulations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Where necessary, the competent
authority managing science and technology tasks may hire independent
consultants or evaluators. The total estimated cost for hiring independent
consultants shall not exceed five times the remuneration level (including the
remuneration for council meetings of the Chairperson and review fees of peer
reviewers) of the corresponding council, and shall be decided and held
accountable by the competent authority managing science and technology tasks;
b) Cases where it is necessary to
hire independent consultants shall comply with the guidance of the Ministry of
Science and Technology.
4. Expenditures on public
announcements of task selection via mass media (printed press, television,
online newspapers, and other communication channels): These expenditures shall
comply with current regulations on state budget spending regimes and norms (if
any), and payments shall be made according to contracts and actual
implementation within the approved estimates, ensuring thrift and efficiency.
5. Estimates of expenditures on
inspection and evaluation during the implementation of science and technology
tasks, and on inspection and evaluation after transfer of ownership and use
rights of scientific research and technological development results
a) Estimates of per diem
expenditures for inspection and evaluation teams shall comply with Circular No.
40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on per diem and
conference spending regimes;
b) Estimates of remuneration for
evaluation councils (where such councils are deemed necessary) shall apply up
to 50% of the remuneration norms of the acceptance evaluation council
prescribed in Point a, Clause 1 of this Article.
6. Expenditures on scientific
conferences and seminars serving management of science and technology tasks and
programs (if any) shall comply with the provisions on estimates for scientific
conferences, seminars, forums, and discussions serving research activities
prescribed in Clause 4, Article 4 of this Circular.
7. For national-level science and
technology programs with Steering Committees established under decisions of the
Ministry of Science and Technology: Expenditure norms for regular and
extraordinary meetings of the Steering Committee shall apply the same as those
for the advisory council for selection or direct assignment of host
organizations or individuals for science and technology tasks prescribed in
Point a, Clause 1 of this Article. The Steering Committee shall operate in
accordance with the regulations of the Ministry of Science and Technology.
Expenditures on activities of the Steering Committee shall comply with current
regulations.
8. Other expenditures directly
related to management activities of science and technology tasks shall be
estimated based on the projected workload and current legal regulations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
PREPARATION OF
ESTIMATES, MANAGEMENT, USE AND FINAL ACCOUNTS OF STATE BUDGET FUNDS FOR SCIENCE
AND TECHNOLOGY TASKS
The preparation of state budget
estimates, execution of the state budget, and final accounts of state budget
funds shall comply with the law on state budget, the law on science and
technology, and current regulations. This Circular prescribes several
specific provisions as follows:
Article 7.
Preparation of cost estimates for performance of science and technology tasks
and activities serving state management of science and technology
1. For estimates of expenditures
for performance of science and technology tasks:
a) Cost estimates for science and
technology tasks shall be prepared and explained according to the guidance of
the Ministry of Science and Technology, and based on technical and economic
norms issued by competent ministries and sectors (if any), the estimation norms
prescribed in this Circular, and current state regimes and policies. In the
absence of technical and economic norms, detailed justification for the
estimation basis must be provided.
b) The host organization and the
leader shall prepare and submit the estimates for consideration and approval by
the competent authority for science and technology tasks.
c) Annually, at the time of state
budget preparation, organizations and units assigned to implement science and
technology tasks shall, based on approved tasks, prepare cost estimates and
consolidate them into the total science and technology non-business expenditure
estimates of ministries, sectors, and localities (according to budget
management decentralization) for submission to competent authorities for
approval in accordance with regulations.
2. For estimates of expenditures on
activities serving management of science and technology tasks:
Annually, at the time of
preparation of state budget expenditure estimates, based on the annual plan for
management of science and technology tasks and the spending norms prescribed in
this Circular, ministries and central authorities shall prepare estimates for
activities serving management of science and technology tasks and consolidate
them into the total science and technology non-business expenditure estimates
of the ministry or central authority. Departments of Science and Technology or
units assigned to perform state management of science and technology at local
level shall prepare cost estimates for activities serving management of science
and technology tasks and consolidate them into the total science and technology
non-business expenditure estimates of the locality, for submission to competent
authorities for approval in accordance with the laws on state budget and
science and technology.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. The authority approving science
and technology tasks shall be responsible for organizing the appraisal of cost
estimates for such tasks in accordance with applicable regulations.
2. Based on the science and
technology non-business expenditure estimates assigned by the competent
authority, ministries, sectors, and localities shall allocate estimates to
their subordinate units for management and use of funds for performance of
science and technology tasks in accordance with the law on state budget and the
law on science and technology.
For science and technology tasks
using state budget funds and mobilizing other financial sources for
performance, the allocation of state budget funds shall be based on the
proportional structure with other mobilized non-budget funds as approved for
each task and in line with the annual balancing capacity of the state budget.
3. Agencies and organizations
allocated funds for implementation of science and technology tasks shall manage
and use such funds in accordance with law.
4. The carry-forward of state
budget funds for implementation of science and technology tasks during the
performance period shall comply with the law on state budget and its guiding
documents.
Article 9.
Final accounts of funds for science and technology tasks
The final accounts of funds for
performance of science and technology tasks using state budget funds shall
comply with the law on state budget, the law on accounting, the law on science
and technology, and their guiding documents.
Chapter IV
IMPLEMENTATION
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Pursuant to this Circular and
current legal regulations, the Ministry of Science and Technology shall be
responsible for approving the list and funding for national-level science and
technology tasks; ministries, central authorities, and the People’s Committees
of provinces and centrally-affiliated cities shall be responsible for approving
the list and funding for science and technology tasks within their management
scope in accordance with the law on science and technology.
2. The Ministry of Science and
Technology, ministries, central authorities, People’s Committees of provinces
and centrally-affiliated cities, and relevant organizations and individuals
shall manage and use state budget funds for performance of science and
technology tasks in accordance with their intended purposes, applicable
standards, norms, and spending regimes, and shall be subject to inspection and
supervision by competent authorities in accordance with law.
3. Expenditures on publication of
research results (already published) and registration for protection of
intellectual property rights for inventions and plant varieties (already
granted certificates) shall be paid directly by the National Foundation for
Science and Technology Development in accordance with Clause 2, Article 13 of
the Charter on organization and operation of the National Foundation for
Science and Technology Development promulgated together with Decree No.
23/2014/ND-CP dated April 3, 2014 of the Government on the Charter on
organization and operation of the National Foundation for Science and
Technology Development, and Decree No. 19/2021/ND-CP dated March 15, 2021 of
the Government on amendments to the Charter on organization and operation of
the National Foundation for Science and Technology Development promulgated
together with Decree No. 23/2014/ND-CP dated April 3, 2014 of the Government.
Article 11.
Transitional provisions
1. For science and technology tasks
approved by competent authorities before the entry into force of this Circular,
the regulations effective at the time of task approval shall continue to apply
until completion of the task.
2. Pending the issuance of guidance
by the Ministry of Science and Technology on titles or groups of titles
performing work contents of science and technology tasks using state budget
funds, agencies and units shall continue to apply the regulations on titles
performing science and technology tasks prescribed in Table 1 of 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 guidance on norms for
formulation, allocation of estimates, and final accounts of funds for science
and technology tasks using state budget funds (hereinafter referred to as Joint
Circular No. 55/2015/TTLT-BTC-BKHCN).
Article 12.
Entry into force
1. This Circular comes into force
as of February 26, 2023.
2. Where referenced documents in
this Circular are amended, supplemented, or replaced, the amended, supplemented,
or replacing documents shall apply.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Articles 1, 2, 3, 4, and 6;
Point b, Clause 1, Article 7 (with respect to provisions on direct wages for titles
performing science and technology tasks calculated by converted working days);
Clauses 2, 3, 4, 5, 6, 7, 8, and 9, Article 7; Articles 8, 9, 10, 11, 12, 13,
14, 15, and 16 of Joint Circular No. 55/2015/TTLT-BTC-BKHCN.
b) Clause 3, Article 14 of Joint
Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015 of the Ministry of
Science and Technology and the Ministry of Finance, on lump-sum funding for
performance of science and technology tasks using state budget funds.
4. Difficulties that arise during
the implementation of this Circular should be reported to the Ministry of
Finance for consideration./.
PP.
MINISTER
DEPUTY MINISTER
Vo Thanh Hung