Circular No. 14/2019/TT-BTC on financial management for the Intellectual Property Development Program for the period 2016-2020

CIRCULAR

REGULATIONS ON THE MANAGEMENT OF FINANCIAL RESOURCES FOR IMPLEMENTING THE INTELLECTUAL PROPERTY DEVELOPMENT PROGRAMME FOR THE 2016-2020 PERIOD

Pursuant to the State Budget Law dated June 25, 2015;

Pursuant to the Law on Science and Technology dated June 18, 2013;

Pursuant to the Intellectual Property Law dated November 29, 2005 and the Law Amending and Supplementing Certain Provisions of the Intellectual Property Law dated June 19, 2009;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Implementing Decision No. 1062/QĐ-TTg dated June 14, 2016 of the Prime Minister approving the Intellectual Property Development Programme for the 2016-2020 period;

At the proposal of the Director of the Administrative and Public Service Financial Department;

The Minister of Finance issues this Circular regulating the management of financial resources for implementing the Intellectual Property Development Programme for the 2016-2020 period.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the management of financial resources for implementing the Intellectual Property Development Programme for the 2016-2020 period as stipulated in Decision No. 1062/QĐ-TTg dated June 14, 2016 of the Prime Minister approving the Intellectual Property Development Programme for the 2016-2020 period (hereinafter referred to as the Programme).

Article 2. This Circular applies to organizations, individuals participating in the management and implementation of the Programme and other organizations, individuals related thereto.

Article 2. Financial Resources for Implementing the Programme

Financial resources for implementing the Programme shall be secured from the following sources:

1. State budget funds;

a) Funds for scientific and technological affairs within the central state budget to support projects, topics (hereinafter referred to as tasks), common activities, and regular tasks under the Programme directly managed by the central level, including:

- National-level scientific and technological tasks of the Programme (managed by the Ministry of Science and Technology): Including tasks meeting the criteria of national-level scientific and technological tasks according to the provisions of the Law on Science and Technology and guiding documents; prioritizing tasks implemented in regions and localities with difficult conditions and those with typical, complex, and specialized characteristics as prescribed by the Ministry of Science and Technology.

- Departmental-level scientific and technological tasks (managed by ministries and central agencies): Including tasks under the Programme meeting the criteria of departmental-level scientific and technological tasks; prioritizing tasks aimed at enhancing awareness and capacity in creating and developing intellectual property in public scientific and technological organizations under ministries and central agencies.

- Common activities and regular tasks implementing the Programme.

b) Funds for scientific and technological affairs within the local state budget to implement tasks under the Programme managed by localities; funding common activities and regular tasks implementing the Programme managed by localities; counterpart funding for national-level tasks implemented at localities (if necessary, mobilizing additional local resources).

Clause 2. Other sources of funding, including:

a) Financial resources of organizations, individuals, enterprises participating in implementing tasks under the Programme.

Point b) Funding raised from other legitimate sources.

Article 3. Principles of support and use of funds from the state budget

1. The balance of state budget funds for implementing the Programme shall be based on the proportionate structure with other sources of financial resources mobilized outside the budget according to approved tasks. The State ensures sufficient funding support for approved tasks according to the contents and principles stipulated in this Circular.

2. Support funds from the state budget are detailed planned according to each type of capital source; they are allocated and used according to the progress and structure of the capital source of the approved task.

3. The contents and levels of expenditure from the state budget supporting the implementation of tasks under the Programme specified in Chapter II of this Circular are maximum levels. Based on selection criteria and conditions for organizations, individuals participating in the Programme and the ability to balance resources, the Ministers of relevant ministries, heads of central agencies, Provincial People's Councils, and municipal people's councils directly under the central government (for tasks under the Programme guaranteed by the local budget) decide specifically on the contents and levels of expenditure implementing the Programme, ensuring compliance with the principles stipulated in this Circular.

4. The Ministry of Science and Technology, ministries, central agencies, provincial people's committees, and cities directly under the central government, and organizations, individuals have the responsibility to manage and use state budget funds effectively for implementing tasks under the Programme without duplication with other programs and projects; ensuring compliance with current standards, norms, and index systems and being subject to inspection and supervision by competent authorities as prescribed by law.

Article 4. Principles for Mobilizing Financial Resources

1. Tasks under the Programme must have a plan for mobilizing financial resources, detailing the financial needs, itemized according to each source specified in Article 2 of this Circular, and clearly explaining the ability to mobilize financial resources for implementation.

2. When approving tasks under the Programme, the competent state authority shall determine the level of expenditure from other financial resources based on the provisions of this Circular, ensuring the financial structure and funding for implementing the Programme.

3. Organizations and individuals implementing tasks are responsible for proactively mobilizing non-budgetary resources, using and disbursing mobilized funds according to the financial resource mobilization plan, ensuring the structure in proportion to the state budget funds already approved.

4. Expenditure norms, accounting work, and settlement of other financial resources shall be carried out according to current regulations for each type of capital, encouraging units to comply with the provisions of this Circular.

Chapter II

SPECIFIC PROVISIONS

Article 5. Content and budget allocation for the State to enhance awareness and capacity in creating and developing intellectual property assets

1. Propaganda and dissemination of knowledge on intellectual property: Implemented according to current regulations on the system and standards of state budget expenditure, payment under contracts, and actual occurrences within the approved budget estimate.

2. Professional training and vocational education on intellectual property; compilation and issuance of intellectual property materials: Implemented according to Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budgets, management, use, and settlement of funds for staff training and development.

3. Organizing conferences and seminars to assist organizations and individuals in accessing and exploiting intellectual property information: Implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance stipulating travel expense allowances and conference expense regulations.

4. Funding support for designing and building search tools, specialized packages of intellectual property information; establishing and implementing models for managing and developing intellectual property in enterprises and scientific and technological organizations:

a) Support tasks are established in the form of science and technology tasks as prescribed in Circular No. 17/2017/TT-BKHCN dated December 29, 2017, issued by the Ministry of Science and Technology regulating the management of the Intellectual Property Development Program for the period 2016-2020 (hereinafter referred to as Circular No. 17/2017/TT-BKHCN).

b) The budget estimate for implementing tasks is regulated according to Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology guiding standards for construction, allocation, and settlement of budgets for science and technology tasks funded by the state budget (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

c) Level of funding support:

- For public service units fully funded by the state budget: The state budget supports 100% of the task implementation costs.

- For public service units partially self-funding their regular expenses: The state budget supports part of the costs based on the unit's revenue capacity (maximum not exceeding 70% of the total budget estimate for task implementation).

- For public service units fully self-funding their regular and investment expenses; public service units fully self-funding their regular expenses; non-public service units, enterprises, and other organizations: The state budget supports a maximum of up to 50% of the total budget estimate for task implementation.

Article 6. Content and budget allocation for the State to support registration, management, and protection of intellectual property assets

1. Funding support for domestic registration and protection of products and services, prioritizing research outcomes, key products, national products, new product designs, and new plant varieties:

a) For patent application forms: Maximum not exceeding 30 million VND per application.

b) For industrial design application forms: Maximum not exceeding 15 million VND per application.

c) For new plant varieties: Maximum not exceeding 30 million VND per application.

2. Funding support for foreign registration and protection of products and services that are research outcomes, key products, national products, new product designs, and new plant varieties:

The Ministry of Science and Technology (applicable to centrally managed tasks) or the People's Committee of provincial-level cities directly under the central government (applicable to locally managed tasks) shall be responsible for approving the content and level of support based on related works and current expenditure standards (searching for protection capabilities, transactions, and translation into local languages, hiring representatives for intellectual property in Vietnam and the registering country, preparing protection files, monitoring applications at the registering country, reporting and explaining issues as required by the intellectual property authority in the registering country). The maximum level of support is not more than 60 million VND per application; any remaining funds (if any) shall be covered by participating organizations and individuals.

3. Funding support for the implementation of tasks to manage and develop intellectual property for special products of localities with geographical indications, certification marks, collective marks; applying Vietnamese patents, foreign patents not protected in Vietnam, and new plant varieties:

a) Support tasks are established in the form of science and technology tasks as prescribed in Circular No. 17/2017/TT-BKHCN.

b) The budget estimate for implementing tasks is regulated according to Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

4. Supporting up to 50% of the costs for implementing measures to protect and enhance the effectiveness of intellectual property rights enforcement activities:

a) Support tasks are established in the form of science and technology tasks as prescribed in Circular No. 17/2017/TT-BKHCN.

b) The budget estimate for implementing tasks is regulated according to Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

5. Funding support for organizing exhibitions distinguishing products protected by intellectual property rights from those infringing such rights:

The state budget supports rental fees for space (electricity, water, sanitation, security, and protection), transportation and design, and booth setup costs; common activity costs of the organizing committee (overall decoration, opening and closing ceremonies, printing of materials, and other related costs). The maximum level of support is not more than 10 million VND per participating entity.

Article 7. Content and budget allocation for the state budget to implement tasks supporting commercial exploitation and development of intellectual property assets

1. Support funding for tasks introducing, promoting, and implementing other trade promotion activities for Vietnam's intellectual property assets both domestically and internationally; exploiting, enhancing value and competitiveness of products and services protected under intellectual property rights; commercializing intellectual property assets: The support tasks are structured in the form of scientific and technological tasks as stipulated in Circular No. 17/2017/TT-BKHCN. The budget estimate for implementing these tasks is regulated by Joint Circular No. 55/2015/TTLT-BTC-BKHCN. Among which:

a) For public service units funded by the state budget for regular expenses: The state budget will support 100% of the funding for implementing the tasks.

b) For public service units partially self-funding their regular expenses: The state budget will provide partial funding based on the revenue capacity of the unit (maximum not exceeding 70% of the total budget estimate for implementing the tasks).

c) For public service units fully self-funding their regular and investment expenses; public service units fully self-funding their regular expenses; non-public service units, enterprises, and other organizations: The state budget will support up to a maximum of 50% of the total budget estimate for implementing the tasks.

2. Support up to 50% of the costs for valuation and auditing of intellectual property assets (focusing on inventions, trademarks, and brands of enterprises):

a) Support tasks are established in the form of science and technology tasks as prescribed in Circular No. 17/2017/TT-BKHCN.

b) The budget estimate for implementing tasks is regulated according to Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

Article 8. Content and budget allocation for the state budget to implement tasks supporting the application of intellectual property assets and individual creative achievements formed from practical experience

1. Support funding for consulting and registration of intellectual property rights for individuals with innovative ideas, technical solutions, and other creative achievements recognized by organizations, associations, or competent authorities; improving, exploiting, and applying intellectual property assets and creative achievements, particularly high-applicability individual intellectual property assets and creative achievements that can be widely applied and bring substantial benefits to society and communities;

a) Support tasks are established in the form of science and technology tasks as prescribed in Circular No. 17/2017/TT-BKHCN.

b) The budget estimate for implementing tasks is regulated according to Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

2. Organize commendation and awards for outstanding individuals with widely-applied intellectual property assets and creative achievements that bring substantial benefits to communities and society: Implemented according to the financial regulations for organizing the Vietnam Science and Technology Creativity Award, Technical Invention Contest, and Youth and Children Innovation Contest as stipulated in Circular No. 27/2018/TT-BTC dated March 21, 2018 issued by the Ministry of Finance.

Article 9. Content and budget allocation for the state budget to serve management work and common activities of the Program

1. Funding for information dissemination about the Program's activities and results of tasks within the Program: Implemented according to current regulations on the financial system and expenditure standards for the state budget, paid according to contracts and actual occurrences within the approved budget estimate.

2. Funding for consulting to determine and commission tasks; selecting organizations and individuals to perform Program tasks; inspecting, evaluating, and accepting Program tasks; organizing the application, dissemination, and widespread implementation of task results; hiring consultants (if necessary) for emerging content and tasks during management and implementation of the Program: Implemented according to Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

3. Funding for surveys and investigations to develop and implement activities to direct and organize the implementation of the Program:

a) The content and quantity of surveys are carried out according to the Decision approving the Minister of Science and Technology.

b) Content and expenditure standards implemented according to Circular No. 109/2016/TT-BTC dated June 30, 2016 issued by the Ministry of Finance regarding the preparation of budgets, management, use, and settlement of funds for conducting statistical surveys and the National Census.

4. Funding for travel expenses and organizing mid-term and final reviews of the Program: Implemented according to Circular No. 40/2017/TT-BTC dated April 28, 2017 issued by the Ministry of Finance regarding travel expense regulations and meeting expense regulations.

5. Expenses for office supplies and public service payments (electricity, water, telecommunications): Payments shall be made according to contracts and actual occurrences within the approved budget estimate.

6. Funding for departure and return trips: Implemented according to Circular No. 102/2012/TT-BTC dated June 21, 2012 issued by the Ministry of Finance regarding travel expense regulations for civil servants and employees going on short-term missions abroad funded by the state budget; Circular No. 71/2018/TT-BTC dated August 10, 2018 issued by the Ministry of Finance regarding foreign guest reception regulations when working in Vietnam, international conference and seminar expense regulations in Vietnam, and domestic guest reception regulations.

7. Funding for purchasing office equipment and repairing assets serving management and common activities of the Program: Implemented according to current regulations on standards, expenditure limits, and management and usage systems for machinery and equipment of government agencies, organizations, and public service units, as well as regulations on using state capital for purchases to maintain the regular operations of agencies and units.

8. Other funding directly serving the common activities of the Program: Implemented according to current regulations on the financial system and expenditure standards for the state budget, paid according to contracts and actual occurrences within the approved budget estimate.

Article 10. The preparation of the state budget estimate, the implementation of the state budget, and the settlement of accounts for the state budget shall be carried out in accordance with the Program.

The preparation of the state budget estimate, the implementation of the state budget, and the settlement of accounts for the state budget shall be conducted in accordance with the provisions of the State Budget Law and current regulations. This Circular specifies certain specific contents as follows:

1. Preparation of the Estimate: Annually, at the time of preparing the state budget revenue and expenditure estimates, organizations and units assigned to implement the Program's tasks shall base their preparation of the financial estimate to ensure the implementation of the Program's tasks on the approved tasks and the guidance provided in this Circular. They shall submit these estimates to the competent authority for consolidation into the estimates of the Ministries, sectors, and localities (according to the budget management hierarchy) and send them to the finance authorities at the same level for submission to the competent authority for approval; simultaneously, they shall also send them to the Ministry of Science and Technology for consolidation and coordination in implementation.

2. The allocation, assignment, payment, and settlement of funds for the Program shall be carried out in accordance with the provisions of the State Budget Law and guiding documents.

Article 11. Financial inspection work for the Program

1. Annually, the Ministry of Science and Technology shall take the lead and coordinate with the Ministry of Finance, central ministries, agencies, localities, and related units to conduct regular or spot inspections of the implementation of tasks, contents, management, use, and settlement of funds for the Program.

Units entrusted with managing funds centrally, locally, and related units have the responsibility to conduct regular or spot inspections of the management, use, and settlement of funds for the Program within their jurisdiction.

2. In cases where tasks are not implemented according to the plan, other sources of funds are mobilized and disbursed out of schedule, or do not comply with the structure and total amount specified in the Decision approving the tasks by the competent authority or according to signed contracts; funds allocated for use are misused or improperly utilized: The competent state agency responsible for managing the Program shall take measures such as suspending the tasks; recovering improperly spent amounts and returning them to the state budget (for state budget funds), requiring the leading unit to handle improperly spent amounts (for other sources of funds), and other forms of handling according to its authority or requesting the competent authority to handle according to the law.

In cases where tasks are suspended and improperly spent amounts already settled at the National Treasury are recovered: The competent state agency responsible for managing the Program shall issue a Decision to suspend the tasks and recover improperly spent amounts, and simultaneously send it to the National Treasury as the basis for recovery and return to the state budget.

Chapter III

IMPLEMENTATION

Article 12. Implementation Provisions

1. This Circular takes effect from May 1, 2019.

2. For tasks of the Program approved by the competent authority before the date this Circular takes effect, they shall continue to be implemented according to the current regulations at the time of approval.

3. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replacement documents.

4. During the implementation process, if there are difficulties or obstacles, relevant agencies, organizations, and individuals are requested to report to the Ministry of Finance and the Ministry of Science and Technology for coordinated resolution./.