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MINISTRY OF
FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 88/2017/TT-BTC
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Hanoi, August 22,
2017
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CIRCULAR
GUIDING
FINANCIAL REGULATIONS FOR IMPLEMENTING THE SCHEME FOR TRAINING AND ADVANCED
TRAINING FOR SCIENCE AND TECHNOLOGY PERSONNEL IN VIETNAM AND FOREIGN COUNTRIES
USING STATE BUDGET
Pursuant to the Law on State Budget dated June
25, 2015;
Pursuant to Decree No. 163/2016/ND-CP dated
December 21, 2016 of the Government elaborating the Law on State Budget;
Pursuant to Decree No. 215/2013/ND-CP dated
December 23, 2013 of the Government on functions, tasks, powers, and
organizational structures of Ministry of Finance;
Pursuant to Decree No. 40/2014/ND-CP dated May
12, 2014 of the Government on use and employment of science and technology
personnel;
Implementing Decision No. 2395/QD-TTg dated
December 25, 2015 of the Prime Minister approving the Scheme for training and
advanced training for science and technology personnel in Vietnam and foreign
countries using state budget;
At request of Director of Department of Public
Expenditure;
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Chapter I
GENERAL PROVISIONS
Article 1.
Scope and regulated entities
1. This Circular provides guidelines
on financial regulations implementing the Scheme for training and advanced
training for science and technology personnel in Vietnam and foreign countries
using state budget approved under Decision No. 2395/QD-TTg dated December 25,
2015 of the Prime Minister (hereinafter referred to as “Scheme No. 2395”).
2. This
Circular applies to organizations and individuals related to the implementation
of Scheme No. 2395.
Article 2.
Expenditure on implementation of Scheme No. 2395
1. Science and technology
budget allocated in annual state budget estimates.
2. Other funding sources,
including:
a) Expenditure of organizations and enterprises
assigning personnel to attend training and advanced training courses in
accordance with Scheme No. 2395.
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Article 3. Rules for assisting
and using expenditure from state budget
1. The balancing of state
budget for implementation of Scheme No. 2395 shall rely on the number of people
assigned to attend training and advanced training in prioritized fields and
professions within training and advanced training quota provided by competent
authority and training cost under this Circular.
Conditions, eligibility, and procedures for
selecting individuals for training and advanced training of Scheme No. 2395
shall conform to Circular No. 13/2016/TT-BKHCN dated June 30, 2016 of the
Ministry of Science and Technology.
2. The state budget shall
provide financial support for the implementation of Scheme No. 2395 on the
following basis:
a) Assist 100% of training and advanced training
expenditure for individuals engaging in science and technology activities and
currently working in public science and technology organizations, state
authorities in science and technology.
b) Assist 50% of training and advanced training
expenditure for individuals engaging in science and technology activities and
currently working in non-public science and technology organizations and
enterprises.
3. Entries and amount of
expenditure made from the state budget to assist the implementation of Scheme
No. 2395 under Chapter II hereof shall be the maximum values. Based on
conditions and eligibility for considering and selecting individuals to
participate in Scheme No. 2395 and resource balancing capability, the Minister
of Science and Technology shall decide expenditure entries, cost, and total
amount for each individual and ensure compliance with Clause 2 of this Article;
prioritize financial support for individuals engaging in science and technology
activities with excellent merits in scientific research, benefiting from
partial research expenditure support according to announcement of foreign
training facilities or research institutes in a manner appropriate to notice on
consideration and selection of the Ministry of Science and Technology.
4. Procedures for producing
estimates, allocating, using, and settling support expenditure from state
budget shall conform to the Law on State Budget and relevant documents.
5. The Ministry of Science
and Technology, organizations, and individuals shall utilize financial support
from state budget to implement the Scheme No. 2395 for the right purpose, in
accordance with applicable regulations on standards, expenditure norms and
provisions and stay under inspection and control of competent authority as per
the law.
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EXPENDITURE ENTRIES AND
AMOUNT
Article 4.
Financing long-term (more than 6 months) training and advanced training in
foreign countries
1. Expenditure on training,
advanced training, research tasks and other expenditure relating to training,
advanced training courses (if any) that must be paid to foreign training,
advanced training facilities: Pay in accordance with contracts signed by the
Ministry of Science and Technology and foreign training, advanced training
facilities or according to amount notified by foreign training, advanced
training facilities under notice of enrollment (in USD or currency of the host
countries).
2. Expenditure on passport,
visa: Pay in accordance with regulations of the Government in case of passport
fees and visa fee receipts of countries where learners travel to for training,
advanced training in case of visa fees.
3. Subsistence allowance:
a) Subsistence allowance shall be calculated to
fulfill minimum demands of learners in foreign countries, including: meals,
accommodations, travel, course books and supplies.
b) Subsistence allowance is prescribed under
Appendix attached hereto. Subsistence allowance shall be provided in accordance
with overseas learning period (from the date of enrollment to the final date of
the course without exceeding the period under decision sending personnel to
attend training, advanced training promulgated by the Minister of Science and
Technology).
c) Settlement of subsistence
allowance for learners shall be implemented on a monthly or quarterly basis and
in a manner that does not affect studying and research of learners.
4. Compulsory health
insurance:
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b) If regulations of some countries mandate
compulsory health insurance higher than the maximum value under Point a Clause
4 of this Article, the Ministry of Science and Technology shall consider and
decide on a case-by-case basis after discussing with the Ministry of Finance.
c) If individuals attending training, advanced
training wish to purchase health insurance whose value is higher than what is
prescribed under this Circular, they shall incur the excess.
5. Round-trip air ticket
(economy class) costs:
a) Learners shall be eligible for one air ticket
from Vietnam to the country where their studying occurs and one air ticket back
to Vietnam (unless this expenditure is incurred by host countries) throughout
training, advanced training period.
b) Pay in accordance with applicable regulations on
state budget expenditure norms and provisions.
6. Travel costs (to reimburse
airport costs and rent vehicles to travel between airport and accommodations)
shall be granted once at a rate of 100 USD/person/entirety of training,
advanced training period.
Article 5.
Financing short-term (less than 6 months) training and advanced training in
foreign countries
1. Expenditure
entries and amount shall conform to Article 4 hereof (other than subsistence
allowance which conforms to Clause 2 of this Article).
2. Subsistence
allowance for learners attending short-term training and advanced training
(including rent, meal, and other allowance):
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b) Subsistence allowance amount
shall conform to Circular No. 102/2012/TT-BTC dated June 21, 2012 of the
Ministry of Finance.
3. With
respect to costs for hiring interpreters (only applicable to advanced training
for managerial personnel in science and technology and only when agencies fail
to assign officials to act as interpreters, translate documents): Conform to
Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance.
Article 6.
Financing training and advanced training in Vietnam
1. In case of postdoctoral
advanced training:
a) Learners selected to attend postdoctoral
advanced training in Vietnam (possessing research outline selected by the
Ministry of Science and Technology and accepted by reputable science research
and technology development centers in Vietnam for advanced training) shall be
considered and eligible for financial support for carrying out research tasks
under approved outline.
b) The support shall not exceed 200 million VND/the
entirety of advanced training period.
c) Payment and settlement of the support shall
conform to Joint Circular No. 27/2015/TTLT-BKHCN-BTC dated December 30, 2015 of
the Ministry of Science and Technology and Ministry of Finance.
2. In case of advanced training
for managerial personnel in science and technology:
a) Expenditure entries and amount shall conform to
Circular No. 139/2010/TT-BTC dated September 21, 2010.
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Qualification requirements of the experts shall
depend on specific studying program under annual advanced training plan of the
Ministry of Science and Technology. Payments for foreign experts and lecturers
delivering lectures for advanced training courses under Schedule No. 2395 shall
be decided by the Minister of Science and Technology after negotiating with the
experts under contracts and within the approved estimates.
Article 7.
Financing research expenditure
1. Financing
research expenditure shall be provided in case of training and advanced
training for experts, research groups, and postdoctoral advanced training in
foreign countries.
2. In
addition to support provided by the state budget for entities attending
training and advanced training under Article 4 hereof, for the purpose of
improving research quality and professional development, the state budget shall
additionally finance to enable entities attending long-term training, advanced
training in foreign countries to implement provisions under Clause 4 Article 22
of Circular No. 13/2016/TT-BKHCN.
3. Financing
amount is prescribed below:
a) Up to 300 USD/person/month for individuals
attending expert or postdoctoral training, advanced training; 1.000 USD/month
for a research group attending group-based training, advanced training.
Financing shall not be provided past the overseas
training, advanced training period according to decision of the Minister of
Science and Technology
b) Finance 100% of fees for publishing research results
on reputable international science and technology journals; 100% fees for
intellectual property right registration and declaration in case of useful
inventions and solutions in accordance with Point c and Point d Clause 4
Article 22 of Circular No. 13/2016/TT-BKHCN.
Article 8. Other expenditure
during training and advanced training period
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2. If actual
training, advanced training period is longer than that under decision on
training, advanced training of the Minister of Science and Technology due to
force majeure, allowances and costs that arise during the extended period shall
only be settled when additional decision is promulgated by the Minister of
Science and Technology and when the extended period is not longer than the
period under Article 3 of Circular No. 13/2016/TT-BKHCN.
3. Financing
costs that arise of risks and force majeure that occur to individuals attending
training, advanced training: If individuals attending training, advanced
training die: Finance costs for transporting corpses or remains from foreign
countries to Vietnam or incur the remaining of transport costs after insurance
has partially incurred the costs.
4. Other
expenditure relating to training and advanced training courses in foreign countries,
other than those mentioned under Article 4, Article 5, and Article 7 hereof (if
any): Based on notice on enrollment of training facilities and balance of state
budget, the Minister of Science and Technology shall promulgate decision
approving other expenditure relating to the courses without exceeding total
annual estimates of Scheme No. 2395.
Article 9. Financing management
and general operation of Scheme No. 2395
1. Considering, selecting
individuals for training and advanced training, and holding meetings of
directors of Scheme No. 2395: Conform to Circular No. 55/2015/TTLT-BTC-BKHCN
dated April 22, 2015 of the Ministry of Finance and Ministry of Science and
Technology.
2. Incurring business
expenses, holding of conferences, seminars on assessment and conclusion of the
Scheme: Conform to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the
Ministry of Finance.
3. Incurring salaries
according to payrolls regulated by the Government; salary-based contributions
(social insurance, health insurance, unemployment insurance, union expenditure)
of officials and employees working in entities affiliated to the Ministry of
Science and Technology assigned to act as standing agency to assist in managing
and organizing implementation of Scheme No. 2395.
4. Incurring public utility
(electricity, water, communication, stationery) costs: Pay according to
contract and within the approved estimates.
5. Incurring delegation
dispatch and reception costs: Conform to Circular No. 102/2012/TT-BTC dated
June 21, 2012 of the Ministry of Finance and Circular No. 01/2010/TT-BTC dated
January 6, 2010 of the Ministry of Finance.
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7. Other expenditure directly
serving general operation of Scheme No. 2395: Conform to applicable regulations
on state budget expenditure norms and provisions.
Chapter III
ESTIMATE DEVELOPMENT AND
EXPENDITURE SETTLEMENT
Article 10. Estimate
development and approval
1. Based on guidelines on
producing annual budget estimates of the Ministry of Finance; based on training
and advanced training plan and number of learners selected (or to be selected)
to attend in the planning year and number of learners attending training,
advanced training courses in Vietnam and in foreign countries (for long-term
training, advanced training courses); the Ministry of Science and Technology
shall develop expenditure estimates on implementation of Scheme No. 2395,
integrate with general science and technology expenditure estimates of the
Ministry of Science and Technology and send to the Ministry of Finance for
submission to competent authority for approval as per the Law on State Budget.
2. Expenditure
on implementation of Scheme No. 2395 shall be allocated under annual budget
estimates of the Ministry of Science and Technology and paid to learners as per
the law.
Article 11.
Settlement rules
1. In case of
expenditure that arises in Vietnam: Implement expenditure control in accordance
with Circular No. 161/2012/TT-BTC dated October 2, 2012 of the Ministry of
Finance, Circular No. 39/2016/TT-BTC dated March 1, 2016 of the Ministry of
Finance on amendment to Circular No. 161/2012/TT-BTC and other amended,
replacing Circulars if any.
2. In case of
expenditure that arises in foreign countries (paid in USD or currency of host
countries):
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b) Settlement shall include
entries under Article 4, Article 5, Article 7, and Article 8 hereof.
c) Control and settlement
principles at the State Treasury:
Depending on contracts signed with
foreign training facilities or notice on enrollment sent by foreign training
facilities; decision sending officials to attend training, advanced training
and request of heads of entities assigned to act as standing authority of
Scheme No. 2395 (as shown via Notice on disbursement of estimated funds), the
State Treasury shall rely on the estimates, control, and settle in accordance
with this Circular and applicable regulations on control and settlement, wire
directly to service providers or accounts of beneficiaries.
With respect to subsistence
allowance, an advance payment in form of cash equal to up to 3 months' worth of
subsistence shall be provided to individuals attending training, advanced
trainings prior to enrollment.
Article 12.
Expenditure settlement
1. Expenditure
on implementation of Scheme No. 2395 shall require adequate and legitimate
documents according to applicable financial regulations.
2. Expenditure on
implementation of Scheme No. 2395 shall be managed, used, and settled in a
manner appropriate to the funding sources used and appropriate to corresponding
expenditure entries of state budget table of contents, integrated in annual
estimate report of entities assigned to act as standing authority of Scheme No.
2395, sent to the Ministry of Science and Technology for consolidation, and
sent to the Ministry of Finance for appraisal in accordance with the Law on
State Budget.
3. State budget expenditure
that assists entities participating in the Scheme in implementing currently
on-going research tasks according to decision of competent authority and is
carried over to the next year shall continue to conform to Decree No.
163/2016/ND-CP dated December 21, 2016 of the Government.
Article 13. Repayment of
training expenditure
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Chapter IV
RESPONSIBILITIES AND
ORGANIZING IMPLEMENTATION
Article 14. Responsibilities
of the Ministry of Science and Technology
1. Develop training, advanced
training plans, general and annual estimates of Scheme No. 2395 (including
details pertaining to quantity, training method, advanced training method, and
training, advanced training facilities in Vietnam and in foreign countries) and
submit to the Ministry of Finance for presentation to competent authority; be
responsible for securing funding sources if training, advanced training quota
is exceeded or training, advanced training period is exceeded.
2. Assign
standing authority of Scheme No. 2395 with specific tasks. Heads of the
assigned standing authority of Scheme No. 2395 shall be responsible for
deciding on expenditure in accordance with provisions, standards, and amount
under budget estimates assigned by competent authority and rate under this
Circular; be responsible for ensuring adequacy and legitimacy of documents,
instruments sent to the State Treasury.
3. Inspect management and use
of expenditure on implementation of Scheme No. 2395 in order to ensure
adherence to objectives and regulated entities of the Scheme and financial
regulations under this Circular.
4. Review and take actions
against individuals failing to complete training, advanced training courses and
promulgate decision demanding repayment of training costs incurred by the state
budget.
Article 15. Responsibilities
of Ministry of Finance
1. Cooperate with the Ministry
of Science and Technology in consolidating and submitting expenditure estimates
on implementation of Scheme No. 2395 for approval.
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Article 16. Responsibilities
of agencies sending personnel to training, advanced training and learners
1. Non-public science and
technology organizations and enterprises whose employees are selected to attend
advanced training regarding science and technology management under programs
organized by the Ministry of Science and Technology: Reimburse travel and meal
costs for their employees during training, advanced training in Vietnam or
costs relating to training, advanced training courses in foreign countries (for
expenditure not financed by the Ministry of Science and Technology).
2. Agencies sending personnel
to training, advanced training shall be responsible for arranging work for
learners within 3 months from the date on which the learners complete training,
advanced training courses and return to the agencies. If agencies fail to issue
decision on reception or fail to arrange job for learners within the time limit
above, the agencies shall be responsible for repaying training costs incurred
by the state budget to the state budget.
3. Learners sent to attend
training, advanced training have the responsibility to:
a) use the financing for the right purpose and
entries under training, advanced training courses approved by the Ministry of
Science and Technology.
b) periodically submit reports on training,
advanced training results in accordance with regulations of the Ministry of
Science and Technology which serve as the basis for further financing (tuition,
subsistence allowance, and other allowance according to this Circular) during
training, advanced training.
c) repay training costs if they fail to complete
training, advanced training programs; fail to work for a sufficient period of
time according to assignment of their agencies, supervisory entities after
completing training, advanced training programs.
Chapter V
IMPLEMENTATION
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1. This Circular comes into
force from October 07, 2017.
2. If documents referred to under
this Circular are amended or replaced, the new documents shall prevail.
3. Difficulties that arise
during the implementation of this Circular should be reported to the Ministry
for consideration./.
PP.
MINISTER
DEPUTY MINISTER
Tran Xuan Ha
APPENDIX
SUBSISTENCE ALLOWANCE OF LEARNERS ATTENDING LONG-TERM
TRAINING, ADVANCED TRAINING IN FOREIGN COUNTRIES UNDER SCHEME NO. 2395
(Attached to Circular No. 88/2017/TT-BTC dated August 22, 2017 of the
Ministry of Finance)
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Subsistence allowance
(USD; EURO/person/month)
In USD
In EURO
India
455
China
455
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455
Cambodia, Laos
390
Mongolia
390
Korea, Singapore, Hong Kong
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Thailand, Philippines, Malaysia
390
Poland
520
Bulgaria
520
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Hungary
520
The Czech Republic
520
The Slovak Republic
520
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520
Ukraine, Belarus
520
The Russian Federation
520
Cuba
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Countries in Western, Northern Europe
960
The US, Canada, the UK, Japan
1.300
Australia, New Zealand
1.120
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Egypt
585