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MINISTRY OF SCIENCE AND TECHNOLOGY
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 05/2022/TT-BKHCN
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Hanoi, May 31, 2022
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CIRCULAR
INSTRUCTIONS FOR USE OF ENTERPRISES’ SCIENCE AND TECHNOLOGY
DEVELOPMENT FUNDS
Pursuant to the
Law on Science and Technology dated June 18, 2013;
Pursuant to the
Law on Technology Transfer dated June 19, 2017;
Pursuant to the
Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly
regarding the fiscal and monetary incentives for the socio-economic recovery
and development program;
Pursuant to the
Government's Decree No. 95/2017/ND-CP dated August 16, 2017, defining the
functions, tasks, powers and organizational structure of the Ministry of
Science and Technology;
Pursuant to the
Government’s Decree No. 95/2014/ND-CP dated October 17, 2014, prescribing the
investment and financial mechanism for science and technology activities;
Pursuant to the
Government's Decree No. 76/2018/ND-CP dated May 15, 2018, elaborating on and
providing guidance on the implementation of a number of articles of the Law on
Technology Transfer;
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Upon the request
of the Director of the Planning and Financial Department and the Director of
the Department of Legal Affairs;
Minister of
Science and Technology herein promulgates the Circular, providing instructions
for use of enterprises’ science and technology development funds.
Article
1. Scope and subjects of application
1. This Circular
provides instructions on how to use enterprises’ science and technology
development funds (hereinafter referred to as Funds).
2. This Circular shall
apply to enterprises that are incorporated (hereinafter referred to as
enterprises), state regulatory authorities, other relevant organizations and
individuals.
Article
2. Authority and responsibilities of enterprises
1. Have the autonomy
and self-responsibility for management and utilization of their funds for
predetermined purposes in accordance with clause 3 of Article 63 in the Law on
Science and Technology.
2. Announce the
establishment of Funds to specialized authorities in charge of science and
technology under the People’s Committees of provinces and centrally-affiliated
cities where enterprises obtain their tax registration within 30 days from
their establishment.
3. Formulate,
approve regulations on proposing, determining, implementing and conducting
acceptance testing of science and technology missions; Fund’s expenditure
regulations of enterprises; and submit these regulations to their immediately
superior tax authorities when submitting their reports on retention and
utilization of the Fund’s budgets in the first budgeting phase in accordance
with clause 2 of Article 10 in the Government’s Decree No. 95/2014/ND-CP dated
October 17, 2014, prescribing investment and financial mechanisms for science
and technology activities (hereinafter referred to as Decree No.
95/2014/ND-CP).
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5. Cooperate with
state regulatory authorities in examining and inspecting the management and
utilization of the Fund in accordance with law.
Article
3. Expenditures on implementation of science and technology missions
1. Performing
science and technology missions at the national, ministry or provincial level.
Each Fund shall
provide the counterpart fund, depending on the progress towards completion of
national-, ministry- or provincial-level science and technology missions that
are carried out by enterprises in their role as the presiding or cooperating
agency according to scientific research and technological development
agreements already in effect and explanatory documents on these missions that
have been approved under law on science and technology.
2. Performing
science and technology missions at the corporate level:
a) Based on science
and technology regulations of each enterprise, its science and technology
missions may be carried out using the designation, direct assignment or other
method or approach specified in clause 2 of Article 28 in the Science and Technology
Law;
b) Regulations on
estimate of expenditures on science and technology missions at the corporate
level and the lump-sum payment method (full lump-sum payment method applied
during the entire process of creation of final products; or partial lump-sum
payment) shall be applied to those science and technology missions specified in
the science and technology regulations of each enterprise and fund expenditure
regulations. Enterprises may apply the regulations laid down in the Joint
Circular No. 27/2015/TTLT/BKHCN-BTC dated December 30, 2015 of the Minister of
Science and Technology and the Minister of Finance on lump-sum state budget
expenditures on conduct of science and technology missions and other written
documents stating replacement and modification thereof;
c) Budget for
carrying out science and technology missions shall include expenditures on
specific missions according to the approved cost estimate; science and
technology regulations; fund expenditure regulations of each enterprise;
d) If any of science
and technology products obtained from carrying out science and technology
missions that are not funded by the state budget poses any threat to national
interests, defence and security, environment or human health, before being
introduced into production and life, the appraisal thereof shall be subject to
the regulations laid down in the Circular No. 02/2015/TT-BKHCN dated March 6,
2015 of the Minister of Science and Technology, prescribing the evaluation and
appraisal of products achieved from carrying out science and technology
missions not funded by the state budget.
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Article
4. Budget for science and technology development missions of enterprises
1. Equipping
enterprises with physical infrastructure and technical utilities for their science
and technology activities: Establish research and development organizations,
centers for analysis, testing, experimentation, inspection, calibration or
trial of products; enterprises’ information infrastructure, databases and
statistics on science and technology activities; pay for the maintenance,
servicing and repair of material infrastructure, technical utilities and
equipment needed for scientific and technological activities; allow for other
expenditures necessary for science and technology development missions; build
quality management systems in place at enterprises as prescribed at point a of
clause 3 of Article 10 in the Decree No. 95/2014/ND-CP.
Furnishing
enterprises with physical infrastructure and technical utilities needed for
science and technology activities shall be subject to regulatory provisions of
law on investment; law on construction; law on management and utilization of
state capital investments in production and business at enterprises, and other
relevant legislation.
2. Purchasing rights
of enjoyment and ownership: Technological know-how; technical knowledge about
technological advances that are transferred in the form of technological plans,
technological processes, technical designs, technical solutions, formulas,
specifications, drawings, technical diagrams, computer programs, data;
solutions to rationalizing production, innovating new technologies; patents,
utility solutions; plant varieties; industrial designs; initiatives; relevant
documents, research outcomes, domestic and foreign products needed for
scientific and technological activities of enterprises as prescribed at point b
of clause 3 of Article 10 in the Decree No. 95/2014/ ND-CP.
The purchase of the
right to use and own the technologies on the List of technologies restricted
from transfer according to the regulatory provisions of point b of clause 1 of
Article 3 in the Government's Decree No. 76/2018/ND-CP dated May 15, 2018,
elaborating and guiding the implementation of a number of articles of the Law
on Technology Transfer, (hereinafter referred to as Decree No. 76/2018/ND-CP
for short) shall be permitted only after competent state authorities issue
technology transfer licenses as prescribed in Articles 28, 29 and 30 of the Law
on Technology Transfer.
When purchasing
rights of enjoyment or ownership related to technology transfer, prices and
payment methods shall be determined in compliance with the regulatory
provisions of Article 4 in the Decree No. 76/2018/ND-CP.
Expenses incurred
that are directly related to the process of purchasing the right to own or use
those specified in this clause shall be included in the value of the right of
enjoyment and ownership of these items.
3. Purchasing
machinery and equipment involved in the technology innovation mission that directly
serve production and business activities in order to replace part or all of the
technologies already being used with other more advanced technologies with the
intention of improving productivity and product quality or developing new
products available for use by enterprises.
Purchase of raw
materials or input products shall be subject to the regulations laid down in
point b of clause 3 of Article 3 in the Resolution No. 43/2022/QH15 dated
January 11, 2022 of the National Assembly, prescribing the fiscal and monetary
incentives for the socio-economic recovery and development program.
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4. Payment of wages,
salaries and costs of hiring of professionals or contracts with domestic or
foreign science and technology organizations for implementation of science and
technology missions of enterprises shall be subject to regulations laid down in
point d of clause 3 of Article 10 in the Decree No. 95/2014/ND-CP.
5. Expenditures on
science and technology personnel training activities
a) Science and technology
personnel training sessions of enterprises shall be provided according to the
training or mentoring curriculum and type specified in point dd of Article 10
in the Decree No. 95/2014/ND-CP, including:
- Research
group-based training session;
- Science and
technology professional training session;
- Postgraduate
research;
- Training and
mentoring session aimed at improving professional qualification, skills and
knowledge of science and technology management, productivity, quality and
corporate administration.
b) Training and
mentoring activities are carried out by using the method of short-term and
long-term domestic or overseas training; the method of practice and work at
research institutions, science and technology organizations, domestic and foreign
enterprises and corporations; the method of participation in science and
technology missions.
c) Based on each
enterprise's approved strategy and development plan, it shall have the burden
of formulating and approving the science and technology personnel training plan
and budgeting for its annual training sessions.
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a)
Initiative-related activities shall be carried out in accordance with the
regulatory provisions of the Initiative Charter promulgated together with the
Government's Decree No. 13/2012/ND-CP dated March 2, 2012 and relevant
legislation;
b) Expenditures on
initiative-related activities shall be subject to the regulations of the
Circular No. 03/2019/TT-BTC dated January 15, 2019 of the Minister of Finance,
regulating sources, details and amounts of state budget funding for performing
initiative-related activities.
7. Expenditures on
science and technology cooperation activities with domestic and foreign
organizations, individuals and enterprises, such as conducting surveys with the
aim of searching for partners, and on domestic and foreign technology demands;
expenses for joint research cooperation missions in the fields of science and
technology that receive State incentives shall be subject to the provisions of
point g of clause 3 of Article 10 in the Decree No. 95/2014/ND-CP.
8. Expenditures on
assessment, testing, inspection, assessment, promotion and commercialization of
new products and technologies; registration of intellectual property stipulated
in point h of clause 3 of Article 10 in the Decree No. 95/2014/ND-CP shall be
subject to relevant law.
9. Expenditures on
offering grants or financial aid for carrying out missions specified in the
“Support the national innovative startup ecosystem by 2025” project shall be
subject to the Circular No. 45/2019/TT-BTC dated July 19, 2019 of the Minister
of Finance, prescribing the financial management of implementation of the
“Support the national innovative startup ecosystem by 2025” project.
Article
5. Expenditures on implementation of science and technology transfer missions
1. Expenditures on
implementation of projects in industries and sectors eligible for investment
incentives, and areas eligible for investment incentives, which receive technology
transferred from science and technology organizations shall be subject to
Article 8 and 9 in the Decree No. 76/2018/ND -CP.
2. Expenditures on
investment in and counterpart funds for innovation start-ups; technological
innovation, technology incubation, science and technology business incubation,
commercialization of products obtained from the scientific research and
technological development activities; technology decoding, investment in
material and technical infrastructure needed for technology decoding
activities, and hiring of domestic and foreign organizations and individuals
providing advisory and management services for investment activities of the
science and technology development funds of enterprises under contracts between
the parties shall be subject to Article 10 of Decree No. 76/2018/ND-CP, and
clause 3 of Article 16 in the Government’s Decree No. 13/2019/ND-CP dated
February 1, 2019 on science and technology businesses.
3. Expenditures on
procurement and import of sample products, technologies, designs, equipment or
systems that need to be decoded for technology decoding activities; hiring of
experts offering consulting, search, technical support, and technical labor
services needed for technology decoding activities through science and technology
missions shall be subject to Article 13 in the Decree No. 76/ 2018/ND-CP.
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5. Expenditures on
training courses or drills on enhanced capabilities of technology absorption
and mastery shall be subject to Article 28 in the Decree No. 76/2018/ND-CP.
Article
6. Expenditures on Fund management activities
1. Enterprises may
spend the Fund's available funds on the following activities directly serving
the Fund's management activities:
a) Paying wages,
salaries and social insurance, unemployment insurance, health insurance and
other contributions for staff directly performing the Fund management duties as
prescribed;
b) Paying for
allowances to officeholders holding multiple offices in accordance with
regulations;
c) Paying for
offices (if any);
d) Paying for
procurement and repair of stationery, office supplies and property;
dd) Paying for
public services;
e) Paying business
travel costs;
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2. Amounts of
payment for Fund management activities and proportions of payment for Fund
management activities to total expense of the Fund shall be subject to the enterprise’s
decision and adhere to the principles of cost saving, efficiency and compliance
with regulations.
Article
7. Requirements for eligibility to receive grants from the National Science and
Technology Development Fund; Science and Technology Development Funds of
Ministries; Science and Technology Development Funds of provinces and
centrally-affiliated cities where enterprises obtain their tax registration
(hereinafter referred to as National, Ministerial or Local Science and
Technology Development Fund)
1. With respect to
state enterprises already retaining funds from the Fund in accordance with law
on taxes, if these retained funds are not used or less than 70% of these
retained funds, even including budget transfers (if any), are used within 05 years
from the year of fund retention or budget transfer receipt, they must remit the
unused or remaining amounts into the National, Ministerial or Local Science and
Technology Development Fund. The amount remitted into the National, Ministerial
or Local Science and Technology Development Fund must make up at least 20% of
the aforesaid unused or remaining amount.
The retained amounts
and the used amounts shall be subject to law on taxes.
Other enterprises
may contribute to Science and Technology Development Funds of provinces or
centrally-affiliated cities where enterprises obtain their tax registration.
2. When being
involved in science and technology missions that need grants from the National,
Ministerial or Local Science and Technology Development Fund, enterprises
already making payment or contribution to that Fund as referred to in clause 5
of Article 11 in the Decree No. 95/2014/ND-CP may submit their requests for
such grants.
3. As the fund
transferee, the National, Ministerial or Local Science and Technology
Development Fund shall offer its grant equaling the transferred amount and
additional grants where needed within its fund allocation capabilities.
Offering additional grants shall be subject to regulations of the National,
Ministerial or Local Science and Technology Development Fund.
4. Application and
documentation requirements for grants that enterprises receive from the
National, Ministerial or Local Science and Technology Development Fund
a) Steps:
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- Within the maximum
period of 05 working days of receipt of application, the National, Ministerial
or Local Science and Technology Development Fund shall check whether the
complete and valid application is submitted and send the written notification
of any possible amendment or supplement to the incomplete or invalid
application;
- Within 35 working
days of receipt of the complete and valid application, the National,
Ministerial or Local Science and Technology Development Fund shall consider
deciding whether enterprises are eligible to receive its grants in accordance
with clause 3 of this Article. In case of rejecting the application, the
National, Ministerial or Local Science and Technology Development Fund must
send the written response clearly stating reasons for such rejection.
b) How to submit
application:
The application can
be submitted at the office of the National, Ministerial or Local Science and
Technology Development Fund; submitted online on the electronic public service
portal in accordance with law; or submitted by post.
c) What and how many
documents to be submitted:
- What documents to
be submitted: Written request for grants from the National, Ministerial or
Local Science and Technology Development Fund in proportion to amounts remitted
into the Fund; Interpretation and estimate of costs likely to be incurred from
carrying out science and technology missions;
- How many documents
to be submitted: 01 application package.
Article
8. Entry into force and implementation
1. This Circular is
entering into force in June 1, 2022 and applies during the period of
utilization of the corporate-level Science and Technology Development Funds
from the CIT computation period in 2022.
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3. Instructions
about taxes, financial management and management of property formed by using
the Fund shall be subject to regulations of the Ministry of Finance.
4. In case where
legal normative documents cited in this Circular are amended or supplemented or
replaced, new versions thereof or new ones shall apply./.
PP. MINISTER
DEPUTY MINISTER
Le Xuan Dinh
