Circular No. 24/2026/TT-BKHCN, prescribing budget preparation, management, utilization, and final accounting of state budget funds for scientific research, technology, innovation, creative transformation, and digital transformation activities related to product and goods quality, in implementation of Decree No. 37/2026/NĐ-CP dated January 23, 2026, by the Government on detailed provisions for certain articles and measures to organize, guide, and implement the Law on Product and Goods Quality.

Regulating the preparation of budget estimates, management, utilization, and final accounting of state budget funds in the fields of science, technology, innovation, and digital transformation to implement Decree No. 37/2026/NĐ-CP dated January 23, 2026, of the Government, detailing certain provisions and measures for organizing, guiding implementation of the Law on Product and Goods Quality

Based on the National Budget Law No. 89/2025/QH15;

Based on the Science, Technology, and Innovation Law No. 93/2025/QH15;

Based on the Public Investment Law No. 58/2024/QH15 amended by Law No. 90/2025/QH15;

Based on the Product and Goods Quality Law No. 05/2007/QH12 amended by Law No. 78/2025/QH15;

Based Decree No. 73/2026/NĐ-CP dated March 10, 2026, of the Government, detailing and guiding implementation of certain provisions of the National Budget Law;

Based Decree No. 265/2025/NĐ-CP dated October 14, 2025, of the Government, detailing and guiding implementation of certain provisions of the Science, Technology, and Innovation Law on finance and investment in science, technology, and innovation;

Based Decree No. 85/2025/NĐ-CP dated April 8, 2025, of the Government, detailing implementation of certain provisions of the Public Investment Law amended by Decree No. 275/2025/NĐ-CP;

Based Decree No. 37/2026/NĐ-CP dated January 23, 2026, of the Government, detailing certain provisions and measures for organizing, guiding implementation of the Product and Goods Quality Law;

Based Decree No. 55/2025/NĐ-CP dated March 2, 2025, of the Government, on functions, tasks, powers, and organizational structure of the Ministry of Science and Technology;

In accordance with the proposal of the President of the National Standards and Quality Committee;

The Minister of Science and Technology promulgates this Circular to regulate the preparation of budget estimates, management, utilization, and final accounting of state budget funds in the fields of science, technology, innovation, and digital transformation for activities related to product and goods quality as specified in paragraph 3 of Article 10; paragraphs 1 and 3 of Article 11; paragraphs 1, 2, 3, and 5 of Article 12; point (b) of paragraphs 1 and 2 of Article 17; paragraphs 3 and 4 of Article 63 of Decree No. 37/2026/NĐ-CP dated January 23, 2026, of the Government, detailing certain provisions and measures for organizing, guiding implementation of the Product and Goods Quality Law.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of Application

This Circular regulates the preparation of budget estimates, management, utilization, and final accounting of state budget funds, including operational and development funds, in the fields of science, technology, innovation, and digital transformation for activities related to product and goods quality as specified in paragraph 3 of Article 10; paragraphs 1 and 3 of Article 11; paragraphs 1, 2, 3, and 5 of Article 12; point (b) of paragraphs 1 and 2 of Article 17; paragraphs 3 and 4 of Article 63 of Decree No. 37/2026/NĐ-CP dated January 23, 2026, of the Government, detailing certain provisions and measures for organizing, guiding implementation of the Product and Goods Quality Law.

Article 2. Applicability

1. Ministries, agencies at the ministerial level, agencies under the Government (hereinafter referred to as central ministries and agencies), people's committees of provinces and municipalities directly under the Central Government (hereinafter referred to as provincial people's committees).

2. Accreditation bodies, public recognition bodies.

3. Agencies, units, organizations, enterprises, and individuals related to activities related to product and goods quality in accordance with Decree No. 37/2026/NĐ-CP.

Article 3. Principles of Budgeting, Management, Utilization, and Final Accounting of State Budget Funds for Science, Technology, Innovation, and Digital Transformation Activities for Product Quality and Goods

1. The preparation of the budget, allocation, management, and utilization of funds must be linked to product quality activities and tasks that have been approved by competent authorities; it shall meet the requirements for serving state management, promoting international integration, and economic and social development.

2. Management and utilization of funds must comply with legal provisions, ensuring proper purpose, target, content, and within the scope of the budget approved by competent authorities.

3. In cases where product quality activities are carried out in the form of scientific research, technology, and innovation tasks, the preparation of the budget, management, utilization, and final accounting of funds shall be conducted in accordance with the provisions of Circular No. 38/2025/TT-BKHCN dated November 30, 2025, by the Minister of Science and Technology on the preparation of the budget, management, utilization, and final accounting of state budget funds for certain expenditure items related to scientific research, technology, and innovation activities; and Circular No. 39/2025/TT-BKHCN dated November 30, 2025, by the Minister of Science and Technology on detailed implementation and guidance for the preparation of the budget, management, utilization, and final accounting of certain state budget expenditure items related to scientific research, technology, and innovation activities, as well as relevant provisions in this Circular.

4. State budget funds shall be managed and utilized according to the principles of thriftiness and efficiency, prioritizing key and urgent tasks; ensuring no duplication of expenditures for the same activity or task.

5. The preparation of the budget, management, utilization, and final accounting of funds must ensure transparency and openness, with inspections and supervision; linked to the responsibilities of the agencies, organizations, and individuals entrusted with managing and utilizing funds in accordance with legal provisions. In cases where product quality activities are related to national security confidentiality fields, the management and utilization of funds shall be carried out in accordance with laws on protecting state secrets and the provisions in this Circular.

6. The delegation of authority for the management and utilization of funds should be consistent with budgetary powers and the delegation of state budget; while ensuring accountability by the agencies, organizations, and individuals entrusted with managing and utilizing funds as per legal provisions.

7. The preparation of the budget, management, utilization, and final accounting of state budget funds for science, technology, innovation, and digital transformation activities for product quality and goods must comply with laws on public investment and relevant current legal provisions.

8. Encourage the mobilization and effective use of other lawful resources for product quality activities.

9. Funds from sponsors or supporters provided by organizations or individuals for product quality activities shall be implemented in accordance with agreements with the sponsor or supporter. In cases where specific agreements are not made with the sponsor or supporter, implementation shall be in accordance with the provisions of this Circular.

Article 4. Source of Funds

1. The source of funds from the state budget in the field of science, technology, innovation, and digital transformation for quality product and goods activities is specified in Decree No. 265/2025/NĐ-CP dated October 14, 2025 of the Government, which details and guides the implementation of certain provisions of the Law on Science, Technology, Innovation and Entrepreneurship regarding finance and investment in science, technology, and innovation.

2. Other lawful sources of funds for implementing quality product and goods activities include:

a) Contributions, sponsorships, and voluntary support from domestic and foreign organizations, enterprises, and individuals;

b) Funds from international cooperation programs, aid, and sponsorship as stipulated by law;

c) Other lawful sources as prescribed by law.

The mobilization and use of other lawful sources of funds must ensure that they do not alter the objectives, content, or nature of quality product and goods activities and comply with relevant legal provisions.

Chapter II

PROVISIONS ON THE CONTENT OF STATE BUDGET EXPENSES FOR SCIENCE, TECHNOLOGY, INNOVATION, AND DIGITAL TRANSFORMATION ACTIVITIES TO ENHANCE PRODUCT QUALITYAND DIGITAL TRANSFORMATION FOR QUALITY PRODUCTS, GOODS

Article 5. Content of expenses for developing national quality infrastructure

1. The content of expenses includes: the construction, maintenance, operation, and upgrading of the national digital platform and the national product and goods quality monitoring system as specified in Point a, Clause 1, Article 11 of Decree No. 37/2026/NĐ-CP, including:

a) Expenses for constructing, upgrading, maintaining, renting information technology infrastructure and software systems to manage, operate, and exploit the digital platform and quality monitoring system;

b) Expenses for training, instructing, and enhancing the capabilities of civil servants, staff, and workers assigned to manage, operate the digital platform and quality monitoring system;

c) Expenses for conducting surveys, collecting, receiving, sharing information and data on product and goods quality;

d) Expenses for processing, updating, digitizing, storing, and preserving information and data on the digital platform;

d) Expenses for managing, exploiting, using information and data related to product and goods quality;

e) Expenses for ensuring the safety, security, and confidentiality of the digital platform;

g) Other expenses directly related to the implementation of constructing, maintaining, operating, and upgrading the digital platform to manage national quality infrastructure.

2. The content of expenses for developing, maintaining, operating, and upgrading the National Database on Standards, Metrology, and Quality as specified in Clause 3, Article 10, Point b, Clause 1, Article 11 of Decree No. 37/2026/NĐ-CP.

The expenses for developing, maintaining, operating, and upgrading the National Database on Standards, Metrology, and Quality are carried out in accordance with Circular No. 23/2026/TT-BKHCN dated May 28, 2026 of the Minister of Science and Technology, which stipulates the preparation of budgets, management, use, and final accounting of state budget funds for science, technology, innovation, and digital transformation activities in the field of standards.

3. The content of expenses to support capacity building for public accreditation organizations as specified in Point c, Clause 1, Article 11 of Decree No. 37/2026/NĐ-CP, including:

a) Expenses for participating in domestic training programs according to high-quality training programs that meet international standards in the field of conformity assessment, training experts according to new conformity assessment programs; expenses for internal training by accreditation organizations meeting the requirements of the new conformity assessment program;

b) Expenses for overseas training of experts in the field of conformity assessment to achieve international standards, training experts according to new conformity assessment programs, including: expenses for training services, enhancement and all mandatory costs that must be paid to foreign training institutions or service providers; travel expenses, accommodation, food, transportation, airport fees, visa processing fees, and medical insurance;

c) Expenses for investing in upgrading technical capabilities to support conformity assessment activities according to international standards to serve the development of strategic technology, strategic product technology, high-tech products, encouraged high-tech products, key national projects, including: purchasing, research, manufacturing, upgrading equipment, software; renovating and upgrading test rooms, work areas.

4. Expenses for supporting capacity building for public recognition organizations as specified in Point c, Clause 1, Article 11 of Decree No. 37/2026/NĐ-CP, including:

a) Expenses for participating in domestic training according to the requirements of new recognition programs, training serving new equivalence assessment programs, including: expenses for training experts in recognition; organizing internal and technical expert training;

b) Expenses for overseas training of recognition experts according to the requirements of new recognition programs, training serving new equivalence assessment programs, including: expenses for training services, enhancement and all mandatory costs that must be paid to foreign training institutions or service providers; travel expenses, accommodation, food, transportation, airport fees, visa processing fees, medical insurance.

5. Other directly necessary contents of expenses to implement the activities of developing national quality infrastructure as specified in this Article, including: outsourcing expenses, travel allowances, conferences, seminars, stationery. defined herein shall include: outsourcing fees, travel expenses, conferences, seminars, stationery.

Article 6. Content of Sampling and Evaluation for Product Quality Survey

The content of sampling and evaluation for product quality survey as stipulated in Point b, Clause 1, Article 17 of Decree No. 37/2026/NĐ-CP includes:

1. Cost of purchasing samples for product quality survey.

2. Cost of purchasing sampling equipment, sample containers, and sealing materials for product quality survey.

3. Cost of sampling labor; cost of transporting, storing samples for product quality survey.

4. Cost of investing in specialized equipment, testing instruments, mobile specialized testing laboratories for sampling.

5. Cost of evaluating the suitability for product quality survey, including: cost of hiring domestic and foreign experts, testing, appraisal, confirmation of usage value, inspection verification, certification of product quality.

6. Cost of labor processing evaluation results for product quality survey, including: cost of checking, comparing, verifying information on conformity assessment, standard declaration, product labeling, barcode, origin traceability (if applicable).

7. Cost of compiling the report on product quality survey results. The report must include risk warning information and recommendations on product quality.

8. Cost of consultation meetings, seminars, travel expenses for sampling and suitability evaluation to support product quality survey.

9. Other directly necessary costs for sampling and suitability evaluation to support product quality survey.

Article 7. Content of Sampling and Evaluation for Product Quality Inspection, Handling Complaints and Appeals on Product Quality

1. The content of sampling and evaluation for product quality inspection as stipulated in Point b, Clause 1, Article 17 of Decree No. 37/2026/NĐ-CP includes: contents specified in Clauses 1, 2, 3, 4, 5, 9 of this Circular.

2. The content of sampling and evaluation for handling complaints and appeals on product quality as stipulated in Point b, Clause 1, Article 17 of Decree No. 37/2026/NĐ-CP includes: contents specified in Clauses 1, 2, 3, 5, 8, 9 of this Circular.

Article 8. Content of Implementing the National Quality Award Activities

The content of implementing the National Quality Award activities as stipulated in Clause 3, Article 63 of Decree No. 37/2026/NĐ-CP includes:

1. Cost of receiving, reviewing, classifying application files for the National Quality Award submitted by organizations and enterprises with products or goods registered to participate.

2. Cost of organizing evaluation of application files for the National Quality Award, including: hiring technical experts and system experts.

3. Cost of operations of the National Council for the National Quality Award, including: cost of council meetings, travel expenses.

4. Cost of on-site evaluation (on-site inspection) at organizations and enterprises with application files for the National Quality Award, including: travel expenses; cost of remunerating representatives of the National Council, evaluators, members participating in the evaluation as representatives of permanent bodies, relevant agencies, organizations, or individuals; cost of compiling the report on on-site evaluation.

5. Cost of organizing provincial people's committee consultation meetings (if needed) to provide opinions on organizations and enterprises with products or goods proposed for the National Quality Award.

6. Cost of summarizing and finalizing files recommending awarding the National Quality Award.

7. Cost of organizing the award ceremony, including:

a) Cost of organizing press conference to announce the results of the National Quality Award evaluation;

b) Cost of organizing the award ceremony for the National Quality Award;

c) Cost of purchasing prize items: National Quality Award trophy, National Quality Award commemorative plaque, certificate of product or goods winning the National Quality Award;

d) Other directly necessary costs to support the organization of the award ceremony, including: stationery, communication, travel expenses.

8. Cost of information dissemination and publicity for the National Quality Award, including: disseminating, publicizing, reporting on the activities of the National Quality Award, achievements of organizations and enterprises winning awards through digital platforms and mass media at both central and local levels.

9. Cost of guiding, training, and knowledge enhancement for the National Quality Award, including:

a) Cost of organizing guidance, training, and knowledge enhancement for participating organizations and enterprises in the National Quality Award, including: lecturer fees, assistant lecturers, report presenters; compiling materials; travel expenses for organizers, lecturers, assistants, and report presenters; refreshments during breaks; renting venues and equipment for training and enhancement; stationery, materials, printing, communication;

b) Cost of organizing advanced professional training for members of the National Council and evaluators, including: lecturer fees, assistant lecturers, report presenters; compiling materials; travel expenses; refreshments during breaks; renting venues and equipment for training and enhancement; stationery, materials, printing, communication.

10. Cost of establishing and maintaining an information system and database for the National Quality Award.

11. Other directly necessary costs to implement the National Quality Award activities.

Chapter III

REGULATIONS ON THE STATE BUDGET EXPENSES FOR SCIENCE, TECHNOLOGY, INNOVATION, AND QUALITY IMPROVEMENT AND DIGITAL TRANSFORMATION FOR PRODUCT AND GOODS ACTIVITIES

SCIENCE, TECHNOLOGY, INNOVATION AND REFORM

Article 9. Expense Standards for Implementing Activities with Widespread Nature for Product and Goods Quality Activities

1. Expenses related to activities with a widespread nature for product and goods quality activities shall be implemented according to expense standards with similar content as stipulated in relevant current legal documents, as follows:

a) Domestic travel expenses, organization of conferences and seminars: apply the expense standard at Circular No. 40/2017/TT-BTC dated April 28, 2017, by the Minister of Finance on travel allowances and conference expenses, which has been amended and supplemented by Circular No. 12/2025/TT-BTC;

b) Overseas travel expenses: apply the expense standard at Circular No. 140/2025/TT-BTC dated December 30, 2025, by the Minister of Finance on overseas travel allowances for short-term official visits funded by state budget;

c) Translation services, organization of international conferences and seminars, reception expenses at home and abroad: apply the expense standard at Circular No. 35/2026/TT-BTC dated March 31, 2026, by the Minister of Finance on foreign guest reception for work in Vietnam, organization of international conferences and seminars in Vietnam, and domestic reception standards;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

d) Surveying, data collection: apply the expense standard at Circular No. 109/2016/TT-BTC dated June 30, 2016, by the Minister of Finance on budget preparation, management, use, and settlement for statistical surveys and national censuses, which has been amended and supplemented by Circular No. 37/2022/TT-BTC;

In case there is no economic or technical standard, expense cost standards issued by competent authorities, expenses for purchasing goods and services to support information, publicity, dissemination activities shall be implemented according to the listed price or quotation of the service provider.

2. Expenses for hiring experts who are Vietnamese nationals residing abroad or foreigners: the entity shall clearly explain the necessity, results, and effectiveness of hiring such experts in a proposal submitted to the competent authority for approval based on supporting documents and negotiation outcomes regarding the work requirements and remuneration of the expert.

3. Expenses for applying information technology solutions and digital transformation for management, operation, exploitation of digital platforms, quality monitoring systems, databases related to national quality awards, and other direct expenses: implemented according to Circular No. 45/2026/NĐ-CP dated January 26, 2026, by the Government on managing investment in information technology applications using state budget funds.

4. Expenses for stationery, printing, communication are based on actual needs, quantity, and market prices at the time of budget preparation, listed price or quotation from suppliers, or current expense standards (if applicable).

Article 10. Budget for Professional Content Services for Quality Survey, Quality Inspection, and Complaint Handling Regarding Product and Goods Quality

In addition to the budget specified in Paragraph 9 of this Circular for the implementation of general tasks as stipulated in Paragraphs 6 and 7 of this Circular, budgets for professional content services related to quality survey, quality inspection, and complaint handling regarding product and goods quality are as follows:

1. Budget for purchasing samples, sampling tools, sample containers, and sealing materials: determined according to the published price, quotation, or selling price provided by the organization or individual supplying products and goods.

2. Budget for hiring external personnel to take samples: 500,000 Vietnamese đồng per day of work.

For civil servants, public officials, and employees whose salaries are paid from state budget funds who are dispatched to take samples, they will be supported at 50% of the hired labor fee; for those not receiving salary from state budget funds who are dispatched to take samples, they will be fully supported with the hired labor fee.

Based on the nature, volume, complexity of work, technical and quality requirements, the leading unit shall determine the number of working days as a basis for calculating remuneration; such determination must be linked to specific tasks and results, clearly explaining the basis, ensuring economy and efficiency.

3. Budget for hiring transportation services and sample storage: determined according to the published price or quotation provided by the organization supplying the service.

4. Costs of external hiring for evaluation suitability, including testing, inspection, verification of value, quality confirmation, certification of product and goods quality are determined based on the published price or quotation from the service provider organization.

5. Budget for labor costs in processing evaluation results:

a) Budget for inspecting, comparing, and cross-referencing information related to conformity assessment, standard declaration, product labeling, barcode, traceability (if applicable) within the scope of quality survey activities: 500,000 Vietnamese đồng per day of work;

b) Budget for preparing reports on quality surveys of products and goods: 1,500,000 Vietnamese đồng per day of work; maximum 15,000,000 Vietnamese đồng per report.

Based on the nature, volume, complexity of tasks, and product quality requirements as stipulated in this paragraph, the leading unit shall determine the number of working days as a basis for calculating remuneration for participants; such determination must be linked to specific tasks and products, clearly explaining the basis, ensuring economy and efficiency.

Article 11. Budget for Professional Content Services in National Quality Award Activities

In addition to the budget specified in Paragraph 9 of this Circular for implementing general tasks as stipulated in Paragraph 8 of this Circular, budgets for professional content services related to the National Quality Award activities are as follows:

1. Remuneration for receiving, reviewing, and categorizing application files for the National Quality Award from organizations and enterprises with products and goods registered: 200,000 Vietnamese đồng per application file.

2. Budget for remuneration of expert groups evaluating application files for the National Quality Award, including technical experts and system experts: 1,500,000 Vietnamese đồng per person per application file.

3. Budget for convening the National Council on the National Quality Award:

a) Chairperson of the Council: 1,800,000 Vietnamese đồng per session;

b) Deputy Chairpersons of the Council: 1,500,000 Vietnamese đồng per person per session;

c) Members and secretaries of the Council: 1,000,000 Vietnamese đồng per person per session;

d) Delegates attending: 200,000 Vietnamese đồng per person per session.

4. Budget for remuneration for on-site evaluation at organizations and enterprises by members participating in the evaluation as representatives of the National Council on the National Quality Award, technical experts, and system experts, including preparation of evaluation reports:

a) For small or micro-enterprises, organizations with similar scale: 1,500,000 Vietnamese đồng per person per day; maximum 1,500,000 Vietnamese đồng per person per enterprise;

b) For medium-sized enterprises, organizations with similar scale: 1,500,000 Vietnamese đồng per person per day; maximum 2,300,000 Vietnamese đồng per person per enterprise;

c) For organizations and enterprises not falling under points a or b of this paragraph: 1,500,000 Vietnamese đồng per person per day; maximum 3,000,000 Vietnamese đồng per person per enterprise.

5. Budget for remuneration for on-site evaluation at organizations and enterprises by members participating in the evaluation as representatives of permanent agencies, relevant agencies, organizations, or individuals:

a) For small or micro-enterprises, organizations with similar scale: 1,000,000 Vietnamese đồng per person per day; maximum 1,000,000 Vietnamese đồng per person per enterprise;

b) For medium-sized enterprises, organizations with similar scale: 1,000,000 Vietnamese đồng per person per day; maximum 1,500,000 Vietnamese đồng per person per enterprise;

c) For organizations and enterprises not falling under points a or b of this paragraph: 1,000,000 Vietnamese đồng per person per day; maximum 2,000,000 Vietnamese đồng per person per enterprise.

Criteria for classifying enterprises according to the provisions of Decree No. 80/2021/NĐ-CP dated August 26, 2021, of the Government on detailed implementation and guidance on certain provisions of the Law on Supporting Small and Medium Enterprises.

For organizations that are not enterprises, the determination of organizational scale is based on the average number of employees participating in social insurance contributions managed by the organization according to the law on social insurance; the method for determining the average number of employees participating in social insurance contributions is as per Decree No. 80/2021/NĐ-CP.

6. Budget for stakeholder consultation meetings organized by provincial people's committees (if applicable) to provide feedback on organizations and enterprises with products and goods proposed for the National Quality Award:

a) Chairperson: 1,200,000 Vietnamese đồng per session;

b) Secretary: 600,000 Vietnamese đồng per session;

c) Delegates attending: 500,000 Vietnamese đồng per person per session.

7. Determining the lump sum payment for labor costs and completing the application for the National Quality Award: 1,000,000 Vietnamese dong per working day; a maximum of 5,000,000 Vietnamese dong per consolidated application. Based on the nature, volume, complexity of the work, and quality requirements, the lead unit shall determine the number of working days as the basis for remuneration for members participating in the project; such determination must be linked to specific tasks and products, with clear justification to ensure economy and efficiency.

8. The amount allocated for: renting conference halls and equipment for press conferences; renting venues for award ceremonies; designing, constructing, decorating, ceremonial items, sound and lighting; broadcasting and technical conditions for the ceremony; purchasing tangible awards (cups, plaques, certificates): shall be based on actual needs, volume, unit prices according to published prices or quotations from service providers, product manufacturers, and suppliers.

Chapter IV

CONTENT AND SUPPORTING MECHANISMS FOR ENTERPRISES

IMPROVEMENT OF PRODUCT QUALITY AND HIGHER OUTPUT

Article 12. Financial support for organizations and enterprises that have won the National Quality Award as specified in Clause 1 of Article 12 of Decree No. 37/2026/NĐ-CP

For organizations and enterprises that have won the National Quality Award, financial support shall be provided through programs and tasks related to scientific research, technology, and innovation for productivity and quality improvement as stipulated in Circular No. 39/2025/TT-BKHCN.

Article 13. Support for small and medium-sized enterprises under the National Program to Enhance Productivity and Quality as specified in Clause 2 of Article 12 of Decree No. 37/2026/NĐ-CP

1. Maximum support up to 80% of contract value costs for small and medium-sized enterprises implementing solutions to enhance productivity and quality as defined at points a, b in Clause 4 of Article 6c of the Law on Product Quality, which is supplemented by Clause 1 of Law No. 78/2025/QH15, with priority given to enterprises in the processing and manufacturing industry, agriculture, high-tech.

2. The budget for supporting small and medium-sized enterprises as specified in Clause 1 shall be implemented according to current laws, published prices or quotations from service providers, product manufacturers, and suppliers.

3. Some cost standards are used as a basis for preparing the budget for supporting small and medium-sized enterprises implementing solutions to enhance productivity and quality:

a) Consultant fees, guidance, evaluation, certification: applying the salary rate of consultants as specified in Circular No. 7/2026/TT-BNV.

The lead unit shall support based on the nature of the work, volume, and anticipated results required, determining the number of working days for consultation, guidance to prepare a detailed budget for submission to the competent authority for approval, ensuring economy and efficiency.

b) Raw material, fuel, supplies, chemicals for testing, inspection, certification: determined based on economic-technical standards issued by the competent authority; in cases where such standards are not available, they shall be determined based on published prices or quotations from suppliers. The lead unit shall support based on the nature and volume of work and the requirements to achieve results, preparing a budget for submission to the competent authority for approval, ensuring economy and efficiency.

c) In cases where the lead unit supports using existing equipment for testing, inspection, certification activities, the depreciation costs related to facilities, equipment used for testing, inspection, certification are determined based on the depreciation rates specified in Circular No. 141/2025/TT-BTC dated December 31, 2025 by the Minister of Finance guiding the management system, depreciation and amortization of fixed assets at agencies, organizations, units, and fixed assets transferred to enterprises for management without considering the state-owned capital component in the enterprise. This budget item is settled and allocated to the Development Fund if the lead unit supporting is a public sector entity or is allocated to the Investment Development Fund if the lead unit supporting is an entity outside the public sector.

d) Other direct costs necessary for supporting small and medium-sized enterprises, including but not limited to: travel expenses, hiring domestic and foreign experts, conferences, seminars, implemented according to relevant national budget expenditure standards, norms, and cost limits.

4. The support for consulting fees, testing, and certification is determined as a non-refundable grant.

Article 14. Support for Enterprises Producing Export Main Products as Specified in Clause 3 of Article 12 of Decree No. 37/2026/NĐ-CP

1. One-time support for an enterprise's testing and certification costs shall be provided to enterprises producing export main products according to the provisions of Clause 5 of Paragraph 6c of the Law on Product and Goods Quality, as amended by Clause 1 of Article 1 of Decree No. 78/2025/QH15, with a maximum limit of 30% of the value of the testing and certification contract.

2. Criteria for determining support and implementation methods shall be in accordance with the provisions of Clause 3 of Article 12 of Decree No. 37/2026/NĐ-CP.

3. The budget for supporting testing costs shall be determined according to Paragraph 1 of Article 34 of Circular No. 39/2025/TT-BKHCN.

4. The budget for supporting certification costs for enterprises producing export main products shall be implemented in accordance with the provisions of current laws and regulations, published prices or quotations from suppliers.

Some cost standards are used as a basis for preparing the budget to determine the support certification costs for enterprises as follows:

a) Evaluation and certification fees: apply the salary standard for consulting experts specified in Circular No. 7/2026/TT-BNV.

The lead unit shall provide support based on the nature of the work, quantity, and anticipated results required, determine the number of working days for evaluation and certification to prepare a detailed budget for submission to the competent authority for approval, ensuring economy and efficiency.

b) Costs of raw materials, fuel, supplies, chemicals for testing, inspection, and certification: determined according to technical-economic standards issued by the competent authority; in cases where such technical-economic standards are not available, they shall be determined based on published prices or quotations from suppliers. The lead unit shall provide support based on the nature, quantity of work, and requirements for achieving results, prepare a budget for submission to the competent authority for approval, ensuring economy and efficiency.

c) In cases where the lead unit supports using existing equipment for testing, inspection, and certification activities related to product and goods quality, the level of depreciation of facilities and equipment used for testing, inspection, and certification shall be determined according to the asset depreciation standards specified in Circular No. 141/2025/TT-BTC. This budget item is settled and allocated to the Development Fund for Scientific and Technological Activities if the lead unit supporting is a public sector entity or allocated to the Investment Development Fund if the lead unit supporting is an organization outside the public sector.

d) Other direct costs necessary for supporting enterprises producing export main products, including: travel expenses, hiring domestic and foreign experts, meetings, seminars, carried out according to relevant standards, regulations, and cost budgeting standards of the state budget.

Chapter V

REGULATIONS ON BUDGET PREPARATION, APPROVAL OF BUDGETS,

AND EXPENSE SETTLEMENT FOR THE FIELD OF SCIENCE, TECHNOLOGY, INNOVATION, CREATIVE DISRUPTION, AND DIGITAL TRANSFORMATION FOR QUALITY PRODUCT AND GOODS ACTIVITIES

Article 15. Budget Preparation for Science, Technology, Innovation, and Digital Transformation Activities for Quality Product and Goods Activities

The preparation of the budget for science, technology, innovation, and digital transformation activities for quality product and goods activities shall be carried out in accordance with laws on state budget, public investment law, laws on science, technology, and innovation, laws on product and goods quality, and other relevant laws. This Circular provides specific guidance on the preparation of budgets for scientific, technological, innovative, and digital transformation activities for quality product and goods activities as follows:

1. Annually, units entrusted to lead the implementation of quality product and goods activities shall prepare a budget based on: guidelines for preparing state budget forecasts issued by the competent authority; requirements from government management agencies and tasks, solutions assigned in programs, plans, and related documents concerning standards, measurement, and quality; current financial expenditure standards, norms, and provisions set out in this Circular.

2. Based on the implementation plan of quality product and goods activities under their jurisdiction, units shall propose a budget for implementing such activities as per the provisions of this Circular. Central ministries and local authorities shall consolidate these budgets into a unified budget to be submitted to the competent authority for consolidation in accordance with laws on science, technology, innovation, digital transformation, and state budget.

2. Based on the plan for implementing quality-related activities of products and goods under its management, propose a budget estimate for the implementation of such quality-related activities by subordinate units in accordance with this Circular, central ministries and local authorities shall consolidate these estimates into a unified budget to be submitted to the competent authority for consolidation in accordance with the laws on science, technology, innovation and reform as well as the laws on state budget.

Article 16. Allocation, Assignment of Budget and Execution of Budget for the Field of Science, Technology, Innovation, and Digital Transformation for Product Quality Activities

The allocation, assignment, and execution of budget shall be carried out in accordance with the laws on state budget, public investment law, science, technology, and innovation law, quality products and goods law, and other relevant laws. This Circular provides specific guidance on the allocation, assignment, and execution of budget for scientific, technological, innovative, and digital transformation activities related to product quality.

1. Allocation and Assignment of Budget:

Based on the state budget expenditure plan allocated by competent authorities, ministries and central agencies, localities shall allocate and assign funds for product quality activities in accordance with the provisions ofThe Law on State Budget,The Law on Science, Technology, and Innovation, and relevant guiding documents; while simultaneously sending copies to the same level financial agency and the National Treasury at the place of transaction for monitoring and implementation.

2. Execution of Budget:

a) Based on the state budget expenditure plan assigned by competent state agencies, units using public funds shall prepare documentation requesting disbursement or advance payment to be submitted to the National Treasury for settlement in accordance with regulations;

b) For expenditures managed based on task outcomes: based on the allocated expenditure plan, signed contracts or agreements, progress of implementation, products, and achievement levels of outcome indicators approved by the agency assigning tasks, the head of the unit using public funds shall prepare documentation requesting disbursement or advance payment to be submitted to the National Treasury at the place of transaction in accordance with prescribed procedures;

c) The National Treasury at the place of transaction shall conduct monitoring and settlement of expenditures in accordance with the provisions of

Circular No. 347/2025/NĐ-CPdated December 29, 2025 by the Government on administrative procedures related to the National Treasury and relevant implementation guidelines.Article 17. Settlement of State Budget Expenditure for Science, Technology, Innovation, and Digital Transformation Activities for Product Quality

The settlement of state budget expenditure shall be carried out in accordance with the laws on state budget, public investment law, science, technology, and innovation law, quality products and goods law, and other relevant laws. This Circular provides specific guidance on the settlement of expenditures related to scientific, technological, innovative, and digital transformation activities for product quality.

1. Reporting Settlement:

Units assigned budget funds in the field of science, technology, innovation, and digital transformation for product quality activities shall carry out accounting closure and prepare a settlement report. The procedures for preparation, format of reports, submission times, and responsibilities for reviewing and consolidating settlement reports are carried out in accordance with current regulations.

Funds for product quality activities shall be settled in line with the source of funds used and corresponding expenditure items as per the state budget classification system and consolidated within the annual financial report of the agency or unit.

2. Review and Consolidation of Settlement Reports:

The review and consolidation of settlement reports for product quality activities on an annual basis shall be carried out in accordance with the provisions of

Circular No. 73/2026/NĐ-CP

Article 18. Responsibilities of the Entity or Individual in Charge of Product and Goods Quality Activities

1. The entity in charge of product and goods quality activities shall comply with the provisions on budgeting, management, utilization, and final accounting of state budget funds for scientific research, technology, innovation, and digital transformation related to product and goods quality activities as stipulated by the current provisions of the Law on State Budgetand the implementing documents thereof, the Law on Public Investment and its implementing documents, the Law on Science, Technology, Innovation and its implementing documents, the Law on Product and Goods Quality and its implementing documents, and specific provisions in this Circular. 2. The individual in charge shall be responsible for the contents and results of the product and goods quality activities that have been approved; bear responsibility for reporting the results and explaining the financial final accounting data to the entity in charge.

3. The agency or unit in charge has the responsibility to manage, monitor, and frequently inspect the implementation status, bears the responsibility to review and approve the final accounting of state budget funds for scientific research, technology, innovation, and digital transformation related to product and goods quality activities according to current legal provisions, compile into the entity's final accounting report, and submit to the supervisory authority at the same level in accordance with regulations.

Chapter VI

IMPLEMENTATION ORGANIZATION

Article 19. Implementation Organization

The Ministry of Science and Technology, central ministries and agencies, people's committees at provincial levels, and entities, organizations, and individuals shall be responsible for budgeting, management, utilization, and final accounting of state budget funds for scientific research, technology, innovation, and digital transformation related to product and goods quality activities ensuring the proper purpose, in accordance with current standard, quota, and expenditure regulations, and subject to supervision by competent authorities according to legal provisions.

Article 20. Transitional Provisions

For budget items for product and goods quality activities from state budget funds for scientific research, technology, innovation, and digital transformation that have been approved by competent authorities before the effectiveness of this Circular, they shall continue to be implemented according to the approved budget.

Article 21. Effective Date

1. This Circular will take effect after 45 days from the date of issuance.

2. In case the provisions or legal normative documents cited in this Circular are amended, supplemented, or replaced, implementation shall be carried out according to the corresponding content stipulated in the new legal normative document.

3. If any difficulties arise during implementation, it is requested that entities, organizations, and individuals promptly report to the Ministry of Science and Technology for research, guidance, and resolution.

Recipients: