Joint Circular No. 130/2011/TTLT-BTC-BKHCN stipulates financial management regulations for tasks under the National Program to "Enhance Productivity and Quality of Products and Goods of Vietnamese Enterprises until 2020".

JOINT CIRCULAR

Regulations on financial management for tasks under

the National Program "Improving Productivity and Quality of Products and Goods of Vietnamese Enterprises by 2020"

Pursuant to Decree No. 60/2003/NĐ-CP dated June 10, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

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Implementing Decision No. 712/QĐ-TTg dated May 21, 2010 of the Prime Minister approving the National Program "Improving Productivity and Quality of Products and Goods of Vietnamese Enterprises by 2020" (hereinafter referred to as the NCNSCL Program). The Ministry of Finance and the Ministry of Science and Technology jointly issue regulations on financial management for tasks under the NCNSCL Program as follows:

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 28/2008/NĐ-CP dated March 14, 2008, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Science and Technology;

This Circular stipulates the financial management regime for tasks specified in Section III, Article 1 of Decision No. 712/QĐ-TTg dated May 21, 2010 of the Prime Minister regarding the approval of the National Program "Improving Productivity and Quality of Products and Goods of Vietnamese Enterprises by 2020".

The subjects applying this Circular are ministries, sectors, localities, enterprises, organizations, and individuals implementing tasks specified in Section III, Article 1 of Decision No. 712/QĐ-TTg dated May 21, 2010 of the Prime Minister.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

Article 2. Sources of funds for implementing tasks under the NCNSCL Program

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

1. The central state budget allocates funds for tasks of the NCNSCL Program implemented by ministries and central agencies; the local state budget allocates funds for tasks of the NCNSCL Program implemented by localities.

Funds allocated from the state budget for implementing tasks under the NCNSCL Program are included in the annual budget estimates of ministries, sectors, and localities.

In addition to allocating the annual budget for tasks under the NCNSCL Program, depending on financial capacity and specific conditions, ministries, sectors, and localities shall integrate with other national target program funds, national programs, and economic and social development programs with projects under the NCNSCL Program to implement them; actively allocate budgets and other legitimate sources of finance to enhance the effectiveness of the NCNSCL Program.

2. Funds from participating enterprises for implementing tasks under the NCNSCL Program.

3. Legitimate funding support from other organizations and individuals (if any).

4. Other legitimate sources of funding (if any).

Article 3. Contents of expenditures supported by the state budget

1. Expenditures for activities related to the establishment, dissemination, and application of national standards (TCVN) and technical regulations (QCKT); expenditures for disseminating international standards serving import and export.

Chapter II

SPECIFIC PROVISIONS

2. Expenditures for information and propaganda through mass media, websites, and database construction on the activities of the NCNSCL Program; expenditures for building model demonstrations to promote productivity and quality; expenditures for establishing domestic quality product warning systems connected to international warning systems; expenditures for promoting and mobilizing the productivity and quality movement across provinces and cities nationwide.

3. Expenditures for training experts and advisors on productivity, quality, standards, and technical regulations; expenditures for seminars for experts.

4. Expenditures for guidance and evaluation of the application of quality management systems and advanced productivity and quality improvement tools for enterprises.

5. Expenditures for evaluating the quality of key products and goods, measuring economic and sectoral productivity.

6. Expenditures to strengthen measurement and testing capabilities for product and good quality management including: expenditures for purchasing equipment; expenditures for hiring domestic and foreign experts.

7. Expenditures for central and local management work including: expenditures for project proposal preparation, review, inspection, and acceptance; expenditures for conference fees, specialized seminars, planning, and implementation activities of the NCNSCL Program; expenditures for international cooperation activities; expenditures for the NCNSCL Program Management Board; expenditures for learning productivity and quality models domestically; expenditures for management, supervision, and evaluation of the NCNSCL Program implementation; expenditures for office supplies, office equipment, meetings, interim reviews, final summaries...

8. Other expenditures directly related to the activities of the NCNSCL Program.

7. Expenses for central and local management work include: expenses for drafting, reviewing, inspecting, and finalizing project proposals under the National Quality and Productivity Improvement Program; expenses for working trips, specialized conferences, planning, implementing activities of the National Quality and Productivity Improvement Program; international cooperation activity expenses; expenses for the Program Management Board's operations; expenses for studying domestic productivity and quality models; expenses for managing, supervising, and evaluating the implementation results of the National Quality and Productivity Improvement Program; office supplies, office equipment, meeting facilities, mid-term and final reviews...

8. Other direct expenses related to the activities of the National Quality and Productivity Improvement Program.

Article 4. Levels of expenditure from the state budget

1. Operational expenses

The levels of expenditure to implement tasks under the National Standardization and Conformity Assessment Program shall be carried out in accordance with current financial regulations. To facilitate the implementation of these expenditure levels, the relevant ministries have compiled certain documents for application as follows:

a) Expenditure on building explanations, reviewing, inspecting, and accepting projects and topics under the National Standardization and Conformity Assessment Program shall be implemented according to the following documents: Joint Circular No. 44/2007/TTLT-BTC-BKHCN dated May 7, 2007 of the Ministry of Finance and the Ministry of Science and Technology guiding the standards and allocation of budgets for scientific and technological projects and topics; Joint Circular No. 93/2006/TTLT-BTC-BKHCN dated October 4, 2006 of the Ministry of Finance and the Ministry of Science and Technology guiding the system of funding for scientific and technological projects using state budget funds;

b) Expenditure for activities related to establishing national standards and technical regulations: shall be implemented according to Joint Circular No. 145/2009/TTLT-BTC-BKHCN dated July 17, 2009 of the Ministry of Finance and the Ministry of Science and Technology guiding the management and use of funds for establishing national standards and technical regulations;

c) Expenditure for creating electronic information websites: shall be implemented according to Circular No. 137/2007/TT-BTC dated November 28, 2007 of the Ministry of Finance guiding the level of expenditure for creating electronic information;

d) Travel expenses and organizing domestic conferences: shall be implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010 of the Ministry of Finance stipulating travel expense systems and organizing conference expenses for state agencies and public service units;

đ) Expenses for receiving foreign delegations and organizing international conferences and expenses for translation and interpretation work: shall be implemented according to Circular No. 01/2010/TT-BTC dated January 6, 2010 of the Ministry of Finance stipulating the system of expenses for receiving foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and hosting guests within the country; expenses for officials traveling abroad for short-term assignments shall be implemented according to the provisions in Circular No. 91/2005/TT-BTC dated October 18, 2005 of the Ministry of Finance;

e) Expenditure for training activities, building teaching materials, and lecturer remuneration: shall be implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010 of the Ministry of Finance stipulating the preparation of budgets, management, and use of state budget funds for training and cadre development;

g) Expenditure for inspection activities; costs for conformity assessment activities with standards and technical regulations shall be implemented according to the provisions in the following documents: Circular No. 06/2007/TT-BTC dated January 26, 2007 of the Ministry of Finance guiding the preparation of budgets, management, and use of funds to ensure inspection work on policy implementation, strategies, planning, and programs; Joint Circular No. 28/2010/TTLT-BTC-BKHCN dated March 3, 2010 of the Ministry of Finance and the Ministry of Science and Technology guiding the management and use of funds for state quality control activities on products and goods;

When the documents mentioned in Clause 1 of this Article are replaced, amended, or supplemented, the levels of expenditure for implementing tasks and projects under the National Standardization and Conformity Assessment Program will also change accordingly.

2. Purchase of equipment, tools, and materials

Based on the tasks and projects of the National Standardization and Conformity Assessment Program approved by competent authorities, the leading unit shall implement in accordance with the procedures and regulations currently in force regarding tendering and purchasing goods.

3. Other expenditures not covered by specific expenditure standards shall be implemented at the level of similar tasks or settled based on actual costs under contractual mechanisms and must be approved by competent authorities.

4. Levels of expenditure for special content

a) Remuneration for the Steering Committee of the National Standardization and Conformity Assessment Program, the expenditure levels are as follows:

- Chairperson: VND 500,000/person/month;

- Members: VND 400,000/person/month.

b) Expenditure for meetings of the Steering Committee of the National Standardization and Conformity Assessment Program, the expenditure levels are as follows:

- Chairperson: VND 200,000/person/session.

- Members: VND 100,000/person/session.

The above special expenditure levels are maximum levels, ministries, sectors, and localities shall base their decisions on budget capacity to determine specific expenditure levels without exceeding the prescribed limits.

5. In addition to the expenditure levels specified above, tasks implemented by localities shall apply expenditure levels issued by the locality.

Article 5. Contents and levels of expenditure from enterprise sources

1. Content of Expenses

a) Expenditure on applying and transferring scientific and technological progress;

b) Expenditure on investment to enhance measurement and testing capabilities for enterprise production and business activities;

c) Expenditure on training staff and improving management capacity within enterprises;

d) Expenditure on implementing quality management systems and advanced productivity and quality improvement tools at enterprises;

e) Other expenditures related to enhancing product and commodity productivity and quality;

The funds for implementing the above contents shall be sourced from enterprise funds in accordance with the provisions of the law; funds from the enterprise's science and technology development fund; funds from various sources of sponsorship, aid, and other lawful sources;

2. Levels of expenditure

The level of expenditure for tasks under the Program for Enhancing Productivity and Quality of Enterprises shall be decided by the enterprise's head based on current legal regulations; for items not yet regulated, expenditures shall be made according to actual needs while adhering to the principle of thriftiness without affecting production and business operations;

Article 6. Contents of preferential support for enterprises

Enterprises implementing projects under the Program for Enhancing Productivity and Quality of Enterprises, when meeting the conditions stipulated in relevant guiding documents, shall enjoy encouraging policies similar to those for enterprises investing in scientific and technological activities, specifically:

1. Enterprises may request support for projects under the Program for Enhancing Productivity and Quality of Enterprises from the National Science and Technology Development Fund, the National Technology Innovation Fund, and local science and technology development funds in accordance with the regulations of these funds;

2. Enterprises establish a science and technology development fund in accordance with Circular No. 15/2011/TT-BTC dated February 9, 2011, issued by the Ministry of Finance, which includes provisions on expenditures for science and technology aimed at enhancing productivity and product quality;

3. Enterprises base their financial management of experimental production projects supported by state budget funds on Joint Circular No. 22/2011/TTLT-BTC-BKHCN dated February 21, 2011, issued by the Ministry of Finance and the Ministry of Science and Technology, to implement experimental production projects aimed at enhancing productivity and product quality;

4. When enterprises meet the conditions stipulated in Resolution No. 22/NQ-CP dated May 5, 2010, of the Government on assisting small and medium-sized enterprises, they shall apply preferential policies as prescribed in said Resolution and related guiding documents;

5. Enterprises implementing projects under the Program for Enhancing Productivity and Quality of Enterprises shall enjoy tax, credit, land use fee, and land rental fee incentives in accordance with current laws;

Chapter III

ESTABLISHING BUDGETS, MANAGING AND SETTLING ACCOUNTS FOR FUNDS

Article 7. Establishing budgets, allocating and assigning budgets

The establishment of budgets, allocation, and assignment of budgets for implementing tasks under the Program for Enhancing Productivity and Quality of Enterprises shall be carried out in accordance with the State Budget Law and related guiding documents, specifically as follows:

1. Annually, at the time of establishing the state budget revenue and expenditure plan, units assigned to carry out tasks under the Program for Enhancing Productivity and Quality of Enterprises shall base their budget estimates on the tasks and projects issued with Decision No. 712/QĐ-TTg dated May 21, 2010, of the Prime Minister, and the guidance provided in this Circular, ensuring sufficient funding for the implementation of Program tasks, submitting them to the competent authority for consolidation and approval, and simultaneously sending them to the Ministry of Science and Technology (the main organizer of the Program) for consolidation and coordination;

2. The operating costs of the Steering Committee for the Program for Enhancing Productivity and Quality of Enterprises, assisting the Minister of Science and Technology in implementing Decision No. 712/QĐ-TTg dated May 21, 2010, of the Prime Minister, shall be guaranteed in the annual state budget for science and technology affairs expenses allocated to the Ministry of Science and Technology;

Based on the actual situation of each locality, the Chairman of the People's Committee of provinces and centrally-administered cities may decide to establish a Steering Committee for the Program for Enhancing Productivity and Quality of Enterprises at the local level and balance the operating costs within the local budget;

3. The allocation and assignment of budgets shall be carried out in accordance with current financial management and budget decentralization regulations;

Localities shall determine the expenditure responsibilities between different levels of the local budget based on actual circumstances.

Article 8. Management and Use of Funds

1. Organizations and individuals assigned to carry out tasks under the National Campaign for Science and Technology Law Program must comply with current regulations on management and use of funds stipulated in the State Budget Law, guiding documents for the implementation of the State Budget Law, and specific provisions set forth in this Circular.

2. The State Treasury shall implement control over expenditures, disbursement, and payment of funds for the implementation of tasks under the National Campaign for Science and Technology Law Program according to current regulations and specific provisions set forth in this Circular.

Article 9. Settlement of Budget Expenditure

1. Funds allocated for the implementation of tasks under the National Campaign for Science and Technology Law Program shall be utilized and settled according to the provisions of the State Budget Law and current guiding documents.

2. When settling accounts, funds for the implementation of tasks under the National Campaign for Science and Technology Law Program must ensure complete and valid financial documentation in accordance with current financial regulations and provisions set forth in this Circular.

Chapter IV

INSPECTION AND REPORTING WORK

Article 10. Inspection Work

1. The Ministry of Science and Technology is responsible for organizing regular or spot inspections, in collaboration with the Ministry of Finance, regarding the implementation of tasks and the use of funds for the National Campaign for Science and Technology Law Program at ministries, sectors, ensuring that tasks under the Program are carried out in accordance with content, timeframes, and effectiveness.

2. People's Committees of provinces and centrally-administered cities are responsible for directing relevant agencies and units to organize regular or spot inspections regarding the implementation of tasks and the use of funds for the National Campaign for Science and Technology Law Program at local levels, ensuring that tasks under the Program are carried out in accordance with content, timeframes, and effectiveness.

3. During inspections, if violations in the implementation of tasks and projects under the National Campaign for Science and Technology Law Program are discovered, the inspection team shall propose to the competent authority approving the tasks and projects to suspend their implementation to clarify and assign individual responsibility. The Steering Committee of the National Campaign for Science and Technology Law Program shall propose the competent authority to decide on continuing or terminating the implementation of tasks and projects under the Program.

Article 11. Regular Reporting System

Annually upon the end of the fiscal year

1. Ministries, sectors, and localities have the responsibility to report on the implementation of tasks and the use of funds for the National Campaign for Science and Technology Law Program to the Ministry of Science and Technology for consolidation.

2. The Ministry of Science and Technology, in collaboration with the Ministry of Finance, shall consolidate reports and evaluate the implementation of tasks and sources of funds allocated annually, simultaneously conducting mid-term and final evaluations of activities under the National Campaign for Science and Technology Law Program to report to the Prime Minister.

The content, format, and reporting deadlines shall be implemented according to the Regulations on Organization, Management, and Operation of the National Campaign for Science and Technology Law Program issued by the Ministry of Science and Technology.

Chapter V

IMPLEMENTATION

Article 12. Implementation Provisions

1. This Circular takes effect from November 1, 2011.

2. For projects utilizing non-repayable aid funds, they shall be applied according to the provisions in the funding agreements or according to the provisions agreed upon by the funding representative, the Ministry of Finance, and the managing agency of the National Campaign for Science and Technology Law Program; in cases where there is no agreement between the funding representative or the funding representative and the Ministry of Finance, the provisions of this Circular shall apply.

3. For parts of projects funded through mobilization from enterprises, social organizations, occupational social organizations, and other organizations and individuals, the expenditure standards prescribed in this Circular and Circular No. 219/2009/TT-BTC dated November 19, 2009 of the Ministry of Finance on certain cost standards applicable to projects and programs using official development assistance funds may be applied.

4. In the course of implementation, if difficulties arise, agencies and units are advised to reflect these issues to the Ministry of Finance and the Ministry of Science and Technology for research and resolution./.