Resolution No. 193/2025/QH15 on piloting certain special mechanisms and policies to create breakthroughs in the development of science, technology, innovation, and national digital transformation.

RESOLUTION

On piloting certain mechanisms and policies special to create breakthroughs in the development of science, technology, innovation, and national digital transformation Pursuant to the Law on the Organization of the National Assembly No. 57/2014/QH13 amended and supplemented by some articles according to Law No. 65/2020/QH14

________________

OF THE NATIONAL ASSEMBLY

On the basis of the Constitution of the Socialist Republic of Vietnam;

and Law No. 62/2025/QH15 Pursuant to the Law on Legislative Regulatory Documents No. 80/2015/QH13 amended and supplemented by some articles according to Law No. 63/2020/QH14;;

This Resolution stipulates the piloting of certain special mechanisms and policies to create breakthroughs in the development of science, technology, innovation, and national digital transformation.

RESOLUTION:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Resolution applies to organizations and individuals within the country; foreign organizations and individuals participating in scientific and technological activities, innovation, and national digital transformation in Vietnam, and other related organizations and individuals.

Article 2. Applicability

ACTIVITIES IN SCIENCE, TECHNOLOGY AND INNOVATION

Chapter II

Article 3. Establishing and managing enterprises from research results

1. Public scientific and technological organizations and public higher education institutions may establish enterprises, participate in establishing enterprises, or contribute capital to enterprises to commercialize research results owned or entrusted to manage and use by such organizations.

2. When approved by the head of the organization, staff members and management personnel working at public scientific and technological organizations and public higher education institutions may participate in contributing capital, managing, and operating enterprises established or jointly established by their organizations to commercialize research results created by their organizations.

In cases where the management personnel are heads of public scientific and technological organizations or public higher education institutions, approval must be obtained from their direct superiors.

Article 4. Accepting risks in scientific research and technological development

1. Organizations and individuals engaged in scientific research and technological development shall be exempted from civil liability for damages caused to the State during the implementation of scientific and technological tasks funded by the State budget if they have fully complied with all relevant procedures and regulations during the implementation of scientific research and technological development activities.

2. The leading organization implementing scientific and technological tasks funded by the State budget that has fully complied with the regulations on scientific and technological task management, research procedures, and contents as described but did not achieve the expected results shall not be required to refund the funds already used.

Article 5. Granting research and technological development funding through a fund mechanism

1. Priority shall be given to allocating State budget funds to implement scientific and technological tasks through a fund mechanism via science and technology funds. The preparation of the annual budget estimate and allocation of funds from the State budget through a fund mechanism shall be carried out as follows:

a) Preparing the annual State budget estimate to implement scientific and technological tasks, including the budget estimate for ongoing scientific and technological tasks and the budget estimate for new scientific and technological tasks;

b) The annual State budget estimate for new scientific and technological tasks shall be based on the anticipated number of new tasks in the planning year, the average annual budget of newly initiated tasks in the previous year, and additional budget estimates due to changes in related policies, systems, and adjustments for inflation or deflation;

c) Annual State budget funds allocated to implement scientific and technological tasks through science and technology development funds shall be disbursed into the account of the fund at the State Treasury by payment orders.

2. State science and technology development funds established in accordance with the Science and Technology Law include:

a) The National Science and Technology Development Fund is formed from initial funding, annual supplementary funding from the State budget, voluntary contributions, donations, and lawful sources. The Ministry of Science and Technology is the supervisory agency of the unit responsible for managing this fund;

b) Science and technology development funds of ministries, agencies equivalent to ministries, government agencies, provincial-level municipalities directly under the central government are formed from initial funding, annual supplementary funding from the State budget, voluntary contributions, donations, and lawful sources. Ministries, agencies equivalent to ministries, government agencies, and provincial people's committees are the supervisory agencies of the units responsible for managing these funds.

3. Science and technology development funds must be periodically evaluated for effectiveness in line with the strategy and plan for science and technology development.

4. Units entrusted with managing science and technology development funds are responsible for developing plans, implementing sponsorships, supporting, and granting funds to leading organizations implementing scientific and technological tasks to ensure timely progress, and are responsible for inspecting and evaluating to ensure that the use of funds by leading organizations is in accordance with the purpose, requirements, and disbursement schedule.

5. Supervisory agencies of units entrusted with managing science and technology development funds are responsible for inspecting and supervising the activities of science and technology development fund management agencies to ensure timely and effective use of State budget funds already allocated.

5. The managing body of the agency or unit entrusted with managing the science and technology development fund shall be responsible for inspecting and supervising the activities of the fund management agency, ensuring that the state budget allocated is disbursed and utilized according to schedule and effectively.

Article 6. Budget Allocation in Implementing Scientific Research and Technological Development

1. State budget funds for implementing scientific and technological tasks shall be allocated on a lump-sum basis, except for funds for purchasing assets to be equipped for implementing scientific and technological tasks, outsourcing services, and foreign travel delegations.

2. Scientific and technological tasks shall be implemented on a lump-sum basis up to the final product when the leading organization undertaking the scientific and technological task commits to the product of the task with the main quality indicators that need to be achieved.

3. Based on the budget estimate in the task description prepared by the leading organization undertaking the task, the competent authority shall review and decide the state budget funds for the task to determine the lump-sum amount for the allocable expenses. The leading organization undertaking the task shall have autonomy and responsibility for deciding the use of the allocated funds; may adjust the allocable expenses; and may decide to use funds from labor remuneration to hire domestic and foreign experts according to the agreed-upon budget. The leading organization undertaking the task shall be responsible for ensuring the proper, efficient, and economical use of funds; and shall be accountable for explaining when required by competent authorities.

Article 7. Ownership, Management, and Use of Research Results and Assets Equipped for Implementing Scientific and Technological Tasks

1. Assets equipped for implementing scientific and technological tasks using state budget funds, which are non-consumable items as stipulated in Clause 2, Article 112 of the Civil Code, shall be handled as follows:

a) For scientific and technological tasks where the leading organization undertaking the task is a state agency; a people's armed force unit; a public service organization; an agency of the Communist Party of Vietnam; a political-social organization; or a political-social-professional organization (hereinafter referred to as agencies, organizations, units): After completing their intended purpose, assets equipped for implementing scientific and technological tasks shall be determined as assets assigned by the State to the agencies, organizations, units for management and use without the need to go through procedures for transferring usage rights and asset handover. Asset accounting, management, and use shall comply with laws on managing and using public assets at agencies, organizations, and units.

b) For scientific and technological tasks where the leading organization undertaking the task does not fall under the provisions of point a of this clause: After completing their intended purpose, assets equipped for implementing scientific and technological tasks shall be determined as assets assigned by the State to the leading organization for ownership without the need to go through procedures for transferring ownership and usage rights and asset handover. Asset accounting, management, and use shall comply with laws applicable to the type of organization.

2. Leading organizations undertaking scientific and technological tasks using state budget funds as agencies, organizations, units specified in point a of Clause 1 of this Article shall have the right to manage and use research results not within the scope of protection of another person's intellectual property rights without the need to go through procedures for transferring management and use rights. Leading organizations specified in point b of Clause 1 of this Article shall have ownership rights over research results not within the scope of protection of another person's intellectual property rights without the need to go through procedures for transferring ownership rights.

The provisions of this clause shall not apply to the following cases:

a) Scientific and technological tasks in the defense and security fields, except when the leading organization undertaking the task is an agency or unit under the Ministry of National Defense or the Ministry of Public Security;

b) Leading organizations undertaking scientific and technological tasks are organizations with foreign elements or whose headquarters are located abroad.

3. Agencies, organizations, and units with the right to manage and use research results specified in Clause 2 of this Article may register intellectual property rights for the results when they meet the requirements of the law on intellectual property. Upon obtaining a certificate of protection, these agencies, organizations, and units may represent the rights of the owner. Commercialization of research results shall be carried out in accordance with Article 8 of this Resolution.

4. Organizations owning research and development results as stipulated in Clause 2 of this Article shall have the right to publish and register intellectual property rights for the results when they meet the requirements of the law on intellectual property.

5. In necessary cases, the State may reclaim research and development results of scientific and technological tasks funded by the state budget to widely disseminate for community service, disease prevention and treatment, nutrition assurance for the people, or to meet other urgent social needs.

6. If, three years after the completion of a scientific and technological task funded by the state budget, the leading organization does not implement the application of the task's results and another organization has a need, the competent authority approving the task may reclaim it and transfer it to that organization for continued development and application.

Article 8. Commercialization from scientific research and technological development results

1. For assets that are the results of implementing state budget-funded science and technology tasks managed and used by agencies, organizations, units specified in point a, Clause 1, Article 7 of this Resolution shall be implemented as follows:

a) Track the asset separately, not consolidate it into the organization's assets, without determining original cost, residual value, depreciation, or amortization of the asset;

b) Independently decide and bear responsibility for using the asset without valuation in leasing, transferring usage rights, operating services, joint ventures, and collaborations that do not form new legal entities. When implementing the provisions herein, there is no need to prepare proposals or report to competent authorities according to laws on managing and using public assets; the leading organization bears responsibility for implementing measures to prevent loss and waste during the use of the asset as prescribed;

c) Sell, transfer the asset; contribute the asset to joint ventures and collaborations forming new legal entities shall be carried out in accordance with the provisions of laws on managing and using public assets.

2. For assets that are the results of implementing state budget-funded science and technology tasks where the leading organization at point b, Clause 1, Article 7 has ownership rights as stipulated in Clause 3, Article 7 of this Resolution, the leading organization may use the asset in accordance with applicable laws for its type of organization.

3. The leading organization is responsible for exploiting assets formed from state budget-funded science and technology tasks, continuing investment to ensure commercialization effectiveness.

4. The supervisory agency of the leading organization implementing the task specified in point a, Clause 1, Article 7 of this Resolution is responsible for inspecting and monitoring the leading organization's use of the asset to ensure economy, effectiveness, and prevention of loss, waste, and corruption.

Article 9. Tax incentives for enterprises and individuals engaged in science and technology activities

1. Business sponsorships for scientific research, technological development, and innovation, and expenses allocated for scientific research, technological development, and innovation within businesses shall be included in deductible expenses when determining corporate income tax revenue.

2. Income from salaries and wages from implementing state budget-funded science and technology tasks is exempt from personal income tax.

Chapter III

NATIONAL DIGITAL TRANSFORMATION ACTIVITIES

Article 10. Using central budget to deploy common digital platforms and designate tenders for digital transformation projects

1. The central budget shall be used to invest, purchase, lease, maintain, operate, and service national-scale and regional-scale digital platforms and information systems for central and local agencies and organizations to share and exploit, serving economic and social development, ensuring efficiency, and avoiding waste.

Procedures and formalities for allocating investment funds, purchasing, leasing, maintaining, operating, and servicing national-scale and regional-scale digital platforms and information systems for shared use by agencies and organizations shall comply with relevant laws.

2. Ministers, heads of ministerial-level agencies, government agencies, and other central agencies, Chairpersons of provincial People's Committees may apply designated tender procedures under the law on bidding for tender packages with contractor selection periods from 2025 to 2026 for tasks, projects, and activities of hiring information technology services and digital transformation to implement the following contents:

a) National integrated databases, national databases, sectoral and local shared databases;

b) Digital platforms and national-scale and regional-scale information systems as specified in Clause 1 of this Article;

c) Information systems for handling administrative procedures at the ministry and provincial levels;

d) Smart monitoring and operation centers;

đ) National public service portal;

e) Project on developing applications for population data, identification, and electronic authentication serving national digital transformation from 2022 to 2025, vision to 2030;

g) Other information technology and digital transformation projects as required by the Standing Committee of the National Assembly, the Government, and decisions of the Prime Minister.

3. Functional agencies responsible for inspection, examination, and auditing shall conduct inspections, examinations, and audits according to relevant laws concerning tasks, projects, and activities of hiring information technology services and digital transformation applied under the policy stipulated in Clause 2 of this Article.

Article 11. Financial Support for Enterprises to Rapidly Deploy 5G Infrastructure

The state budget shall provide financial support for enterprises to rapidly deploy nationwide 5G network infrastructure as follows:

1. Telecommunications enterprises that rapidly deploy 5G network infrastructure must complete at least 20,000 5G base stations accepted for use from the date this Resolution takes effect until December 31, 2025.

2. The total amount of financial support provided to telecommunications enterprises under Clause 1 of this Article shall not exceed the total amount won in auctions for the right to use radio frequency spectrum conducted in 2024.

3. The level of support for each 5G base station is 15% of the average cost of equipment for a single 5G base station purchased by telecommunications enterprises receiving support in 2025.

Article 12. Policy for Developing International Telecommunication Cable Routes on the Sea Participated in or Invested in by Vietnamese Telecommunications Enterprises

1. Investment projects for international telecommunication cable routes on the sea with shore stations in Vietnam shall be subject to procedures and formalities prescribed for domestic investment projects according to the laws on investment and must meet requirements for national defense and security.

2. Approval of investment proposals may be granted to decide on using selective tendering methods to implement packages within investment projects specified in Clause 1 of this Article during the period 2025-2030 to promptly meet the needs of telecommunications infrastructure development by enterprises.

In cases where selective tendering is not used, the selection of contractors for implementing investment projects shall be carried out according to international practices agreed upon or signed between Vietnamese telecommunications enterprises and foreign organizations participating in the construction of international submarine optical cables.

Article 13. Pilot Testing Controlled Telecommunication Services Using Low Earth Orbit Satellite Technology

1. Controlled pilot testing of telecommunication services using low earth orbit satellite technology shall be implemented as follows:

a) Controlled pilot testing of business investment in telecommunication services with network infrastructure, including satellite telecommunication networks using low earth orbit satellite technology in Vietnam based on ensuring national defense and security, without limiting the proportion of foreign investor ownership, shareholding, or contribution;

b) Issuing licenses for frequency usage and radio equipment for telecommunication service providers using low earth orbit satellite technology instead of issuing licenses for frequency usage and radio equipment for end-user devices;

c) The pilot testing stipulated in Points a and b of this Clause shall be decided by the Prime Minister but shall not exceed five years. The pilot testing must conclude before January 1, 2031.

2. Based on economic and social development requirements and ensuring national defense and security, the Prime Minister shall decide on pilot testing according to specific projects, including: types of telecommunication services, scope of implementation limits, maximum number of subscribers, frequencies used, conditions for terminating the pilot testing, requirements for national defense and security, and other necessary requirements to ensure national interests.

3. The Ministry of Science and Technology shall issue, amend, supplement, or revoke business licenses for telecommunication services for enterprises according to Clause 1 and Clause 2 of this Article and the laws on telecommunication; guide and implement the issuance, amendment, supplementation, or revocation of licenses for frequency usage and radio equipment for telecommunication service providers using low earth orbit satellite technology.

The fee and charge for the use of radio frequency spectrum for enterprises granted pilot testing licenses shall be applied according to current regulations on fees for issuing licenses for frequency usage and radio equipment and charges for the use of radio frequency spectrum. The charge for the use of radio frequency spectrum shall be calculated based on the actual time of radio frequency spectrum usage and the number of end-user devices using the service reported by the enterprise.

4. The Ministry of National Defense and the Ministry of Public Security shall organize the implementation of measures to inspect and control activities related to pilot testing to ensure national defense and security.

Article 14. Financial Support for Building the First Semiconductor Chip Manufacturing Plant for Research, Training, and Production

1. A Vietnamese enterprise investing in constructing the first selected project to manufacture small-scale, high-tech semiconductor chips for research, training, design, trial production, technology verification, and specialized semiconductor chip production in Vietnam according to the Prime Minister's requirements shall be supported as follows:

a) Receive financial support of 30% of the total investment amount of the project directly from the central budget in cases where the factory is accepted for production before December 31, 2030. The total amount of support shall not exceed 10,000 billion VND;

b) During the preparation and implementation of the project, each year may allocate more than 10%, but not exceeding 20% of the corporate income tax revenue to the Enterprise Science and Technology Development Fund to supplement the project. The total amount allocated shall not exceed the total investment amount of the project.

2. Be granted land through the allocation of land without auctioning the right to use the land, nor bidding to select investors for projects using land as stipulated in Clause 1 of this Article.

3. The Prime Minister decides on selecting enterprises to implement the tasks specified in Clause 1 of this Article and determines specific support levels for those enterprises. The support policies provided in this Article shall apply until December 31, 2030.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15. Implementation Organization

1. The Government shall be responsible for detailing and guiding the implementation of this Resolution; annually report to the National Assembly at the end-of-year session on the implementation of this Resolution.

2. The Government, Ministries, agencies equivalent to Ministries, central-level agencies, and localities must enhance their responsibility, particularly the responsibility of leaders in directing the organization and implementation, inspection, and supervision of the implementation of the provisions of this Resolution, ensuring transparency, effectiveness, and feasibility; preventing policy exploitation, loss, and waste.

3. Heads of agencies and units; cadres, civil servants, and public officials involved in building and promulgating mechanisms and policies stipulated in this Resolution shall be considered for exemption, reduction, or exemption from responsibility according to Party regulations and laws.

4. The National Assembly, the Standing Committee of the National Assembly, the Ethnic Council, Committees of the National Assembly, Delegations of National Assembly Members, People's Councils at all levels, the Central Committee of the Vietnam Fatherland Front, and its member organizations within their respective duties and powers shall supervise the implementation of this Resolution.

Article 16. Implementation Provisions

1. This Resolution shall take effect from the date it is adopted by the National Assembly.

2. In cases where there are different provisions on the same issue between this Resolution and other laws or resolutions of the National Assembly, the provisions of this Resolution shall be applied. If another regulatory legal document provides a more favorable or advantageous mechanism or policy compared to this Resolution, the beneficiary may choose to apply the most beneficial level of preferential treatment.

Article 17. Transitional Provisions

1. Management and disposal of assets formed from science and technology tasks shall be carried out as follows:

a) Organizations primarily implementing science and technology tasks as defined in point a, Clause 1 of Article 7 of this Resolution, which have had decisions approving the tasks during the period from January 1, 2018 to the date this Resolution takes effect, but the competent authority has not yet issued a decision on asset disposal according to the law on state asset management and utilization, shall dispose of assets according to this Resolution;

b) Organizations primarily implementing science and technology tasks that do not fall under the category defined in point a of this Clause, which have had decisions approving the tasks during the period from January 1, 2018 to the date this Resolution takes effect, but the competent authority has not yet issued a decision on asset disposal according to the law on state asset management and utilization, shall dispose of assets according to the law on state asset management and utilization.

2. Tender packages belonging to tasks, projects, or activities of hiring information technology services, digital transformation as stipulated in Clause 2 of Article 10 of this Resolution, which have tender selection plans but have not yet organized tender selections by the time this Resolution takes effect, the Minister, Head of an agency equivalent to a Ministry, or Chairman of the Provincial People's Committee may apply direct award procedures according to Clause 2 of Article 10 of this Resolution.

RESOLUTIONResolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the 15th term, extraordinary session number nine on February 19, 2025.