Joint Circular No. 26/2014/TTLT-BTC-BCT guiding the procedures for establishing, managing, and using state budget funds for national and local industrial promotion.

JOINT CIRCULAR

- Storing the inspection checklist in an easily accessible location for future inspections.ớguiding the procedures for establishment, management, and utilization of promotional funds person

qand guide, manage, inspect activities between for small and medium enterprises and promotional funds"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." for local industrial promotion;

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Pursuant to Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS195/2013/NĐ-CP dated November 21, 2013 of the Government detailing certain provisions and measures to enforce the Law on Publishingi Pursuant to the State Budget Law;

Pursuant to DecreeNo. 45/2012/2012/ND-CP dated May 21, 2012 of the Government on industrial promotion;policiesn works;

BASED ON Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation.""4. As of March 31, 2021, credit card issuers that issue cards with BINs issued by the State Bank of Vietnam must comply with the Domestic Chip Card Standard."powers limits and organizational structure, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 6 of the Government on supporting the development of enterprises until 2020;

Pursuant to Decree No. 95/2012/NĐ-CP dated October 12,June 2024;is the evaluation process assessing the level of safety of electrical equipment and tools before being put into use and during operation based on corresponding technical standards and regulations."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation.""4. As of March 31, 2021, credit card issuers that issue cards with BINs issued by the State Bank of Vietnam must comply with the Domestic Chip Card Standard."onof the State Treasury;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP 1. This Circular hereby promulgates 18 Technical Inspection Procedures for machinery, equipment, and materials with strict requirements for labor safety under the management authority of the Ministry of Industry and Trade (Technical Inspection Procedures). The names and codes of the Technical Inspection Procedures are listed in the Appendix to this Circular.

The Minister of Finance and the Minister of Industry and Trade herebyinissue this Circularớguiding the procedures for establishment, management, and utilization of promotional funds on local industrial promotion funds;and guide, manage, inspect activities between for small and medium enterprises and promotional funds"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation." This Circular guides the procedures for establishment, management, and utilization of national industrial promotion funds and local industrial promotion funds in accordance with Decree No. 45/2012/NĐ-CP dated May 21, 2012 of the Government on industrial promotion.

Article 1. Scope of Regulation

1. Organizations and individuals directly investing in and producing industry and small-scale industry at districts, towns, townships, communes, and wards belonging to cities of type 2 and 3, and wards belonging to cities of type 1 that have been converted from communes within the last five years, including small and medium enterprises, cooperatives, cooperative groups, and households engaged in business activities established and operating in accordance with the law (hereinafter referred to collectively as rural industrial establishments).

Article 2. Applicability

2. Industrial production facilities applying cleaner production methods.

3. Domestic and foreign organizations and individuals participating in the management and implementation of industrial promotion services.

Article 3. Sources of funding for industrial promotion activities

1. The central budget ensures funding for national industrial promotion activities managed and organized by the Ministry of Industry and Trade.

2. Local budgets ensure funding for local industrial promotion activities managed and organized by provincial People's Committees (provinces and centrally-administered cities), district People's Committees, and commune People's Committees.

3. In addition to the aforementioned sources of funding, the Ministry of Industry and Trade, provincial, district, and commune People's Committees are responsible for mobilizing other legitimate financial resources and integrating projects under the National Target Program and other economic and social development programs to effectively achieve the objectives of industrial promotion.

Article 4. Principles for using industrial promotion funds

1. National industrial promotion funds must be used to cover activities managed and implemented by the Ministry of Industry and Trade for those activities and products with national or regional significance, consistent with strategies and plans for industrial development in regions, sectors, and territories.

Local industrial promotion funds must be used to cover activities managed and implemented by local authorities for activities and products with significance within the province, consistent with strategies and plans for the development of industry and small-scale industry.

2. Proposals and tasks for industrial promotion shall be carried out through selection or bidding according to regulations set by the Ministry of Industry and Trade (for national industrial promotion funds) and by local authorities (for local industrial promotion funds).

Article 5. Contents of expenditures for industrial promotion activities

1. Expenditures for short-term vocational training and skill transmission linked to theory and practice based on the needs of industrial establishments to create employment and improve workers' skills.

2. Expenditures for consulting, training, seminars, forums; domestic and international study tours to enhance enterprise management capabilities and the application of cleaner production methods in industrial production; expenditures for supporting business start-up training; expenditures for supporting the establishment of rural industrial enterprises; expenditures for expanding market sales and export of rural industrial products.

3. Expenditures for building demonstration models of technology; transferring technology and applying advanced machinery and modern scientific and technological techniques to industrial and small-scale industrial production; building pilot models for cleaner production.

4. Expenditures for organizing competitions for outstanding rural industrial products; organizing trade fairs and exhibitions of rural industrial goods and handicrafts; supporting rural industrial establishments to participate in trade fairs and exhibitions; supporting the construction and registration of trademarks; supporting exhibition rooms to promote products (at regional, provincial-level Promotion Centers and rural industrial establishments) and other trade promotion activities.

5. Consulting expenditures: project investment planning, marketing; production, financial, accounting, human resource management; establishing enterprises; joint ventures; cooperation in production and business; design of product samples and packaging; application of new technologies and equipment; guidance and support for organizations and individuals to access preferential investment policies, land policies, science and technology policies, financial and credit policies, and other preferential policies of the State.

6. Expenditures for developing television and radio programs; publishing newsletters and publications; building databases and online information portals; brochures, pamphlets, and other forms of mass media about industrial and commercial development.

7. Expenditures for promoting joint ventures, economic cooperation, and developing industrial clusters and relocating polluting establishments:

a) Expenditures for rural industrial establishments to form associations and trade unions; expenditures for constructing industrial cluster enterprises;

b) Expenditures for detailed planning; expenditures for infrastructure investment; organizing conferences, seminars, and forums to attract investment for industrial clusters;

c) Expenditures for consulting and interest subsidies for rural industrial establishments causing environmental pollution to relocate to industrial zones and clusters;

d) Expenditures for building wastewater treatment systems in industrial clusters and rural industrial establishments.

8. International cooperation expenditures for industrial promotion:

a) Expenditures for developing international cooperation programs, projects, and proposals on industrial promotion activities and cleaner production;

b) Expenditures for exchanging and learning experiences on industrial promotion, encouraging industrial development, managing industrial clusters, and cleaner production with foreign organizations and individuals in accordance with Vietnamese law through conferences, seminars, and forums;

c) Expenditures for enhancing the capacity and qualifications of personnel involved in industrial promotion through international cooperation programs and overseas study and survey programs.

9. Expenditures for improving management capacity and implementing industrial promotion activities:

9. To enhance management capacity and organize the implementation of craft promotion activities:

a) Expenditure for developing programs, materials, and organizing training and professional development for cadres engaged in industrial promotion work;

b) Expenditure for organizing domestic study tours and experience-sharing sessions; specialized seminars and conferences to evaluate the outcomes of industrial promotion activities; building, maintaining, and disseminating databases and electronic information portals on industrial promotion and cleaner production;

c) Expenditure for upgrading facilities and equipment for provincial and regional Industrial Promotion Centers; remuneration for collaborators to maintain the network of industrial promotion collaborators;

d) Expenditure for developing phased industrial promotion programs and annual industrial promotion plans;

đ) Expenditure for inspecting, supervising, guiding the implementation of programs and projects, and certifying national industrial promotion activities at local levels;

10. Other expenditures serving industrial promotion activities (if any).

Article 6. Levels of expenditure for industrial promotion activities

Organizations and individuals using national and local industrial promotion funds for industrial promotion activities must comply with current financial expenditure standards and regulations issued by competent state agencies. This Circular provides detailed guidance on certain expenditure levels as follows:

1. General expenditure level for industrial promotion activities

a) Expenditure for preparing programs; textbooks, training materials on industrial promotion and introducing, guiding technical skills, disseminating knowledge, and enhancing capacity for cleaner production, implemented according to Circular No. 123/2009/TT-BTC dated June 17, 2009, issued by the Ministry of Finance, which stipulates the content and levels of expenditure for developing framework programs and preparing programs and textbooks for courses in higher education, college, and vocational secondary education;

b) Expenditure for organizing vocational training and skill transmission, implemented according to Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH dated July 30, 2010, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, guiding the management and use of funds to implement the Project "Vocational Training for Rural Workers until 2020" promulgated by Decision No. 1956/QĐ-TTg dated November 27, 2009, of the Prime Minister; Joint Circular No. 128/2012/TTLT-BTC-BLDTBXH dated August 9, 2012, issued by the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs, amending and supplementing some articles of Joint Circular No. 112/2010/TTLT-BTC-BLDTBXH (including support for food and travel expenses during vocational training for skilled workers and artisans in small-scale industries);Decision No. TTLT-BTC-BLDTBXH dated August 9, 2012 of the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs amending and supplementing certain articles of Circular No. 112/2010/TTLT-BTC-BLDTBXH (including financial support for meals and travel expenses during vocational training for outstanding craftsmen and artisans in small-scale industries who are studying to become vocational teachers).

c) Expenditure for organizing conferences, seminars, training sessions, and forums, implemented according to Circular No. 97/2010/TT-BTC dated July 6, 2010, issued by the Ministry of Finance, stipulating travel expense allowances and expenditure standards for organizing conferences for state agencies and public institutions;

d) Expenditure for organizing overseas study tours, experience-sharing sessions, surveys, trade fairs, seminars, and forums, implemented according to Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, stipulating travel expense allowances for civil servants and employees going on short-term missions abroad funded by the state budget;

đ) Expenditure for organizing competitions and campaigns related to industrial promotion activities, implemented according to Circular No. 101/2009/TT-BTC dated May 20, 2009, issued by the Ministry of Finance, guiding the management, use, and settlement of funds for implementing projects and programs under the Project "Supporting Youth Vocational Training and Employment from 2008 to 2015";

e) Expenditure for organizing training and professional development sessions for lecturers and industrial promotion cadres; entrepreneurship and business management training courses, implemented according to Circular No. 139/2010/TT-BTC dated September 21, 2010, issued by the Ministry of Finance, stipulating the preparation of budgets, management, and use of state budget funds for cadre and civil servant training and development;

g) Expenditure for applying information technology, implemented according to Joint Circular No. 19/2012/TTLT-BTC-BKHĐT-BTTTT dated February 15, 2012, issued by the Ministry of Finance, the Ministry of Planning and Investment, and the Ministry of Information and Communications, guiding the management and use of funds for applying information technology in state agency operations;

h) Expenditure for supporting the establishment of pilot models for applying cleaner production in industrial production facilities, implemented according to Joint Circular No. 221/2012/TTLT-BTC-BCT dated December 24, 2012, issued by the Ministry of Finance and the Ministry of Industry and Trade, guiding the management and use of state budget funds for implementing the Cleaner Production Strategy in Industry until 2020;

(When the provisions in the cited Circulars change, they shall be applied according to new documents)

2. Level of expenditure for national industrial promotion activities

a) Expenditure for supporting the establishment of rural industrial enterprises in areas with difficult economic and social conditions, including: completing feasible business plans; enterprise establishment projects, and costs related to registering the enterprise. The support level does not exceed VND 10 million per enterprise;

b) Expenditure for supporting the construction of demonstration models to promote new technologies and new product production, including costs: constructing and purchasing machinery and equipment; completing documentation on technological processes, production processes, serving the demonstration of technical skills. The maximum support level is 30%, but not exceeding VND 500 million per model;

Support level for rural industrial facilities that are currently operating effectively and need to be promoted and expanded for other organizations and individuals to learn from, including costs: completing documentation on technological processes; completing production processes, serving the demonstration of technical skills. The support level does not exceed VND 100 million per model;

c) Expenditure for supporting the application of machinery and equipment, and the transfer of advanced technology in industrial and small-scale industrial production. The maximum support level is 50% of the cost, but not exceeding VND 200 million per facility;

d) Expenditure for supporting the organization of domestic rural industry trade fairs and handicraft exhibitions, including: 100% support for booth rental fees, promotional and informational costs, and the operational costs of the fair organizing committee based on tender prices or, if tender conditions are not met, approved by authorized authorities;

In cases where rural industrial facilities participate in other domestic fairs and exhibitions, the support level is 80% of the booth rental fee.

d) Expenses for organizing and participating in trade fairs and exhibitions for rural industrial establishments abroad. Support 100% of expenses, including: Renting exhibition space, design, booth setup; common decoration of the Vietnam area (including the national booth if any); expenses for opening ceremonies if it is a Vietnam-only fair (invitations, reception, decoration, sound, lighting, publicity); seminar and product demonstration expenses (renting conference halls, equipment, decoration, ceremonial arrangements); expenses for staff organizing the program. The expenses are determined based on competitive bidding prices, or if bidding conditions are not met, according to the price approved by the competent authority.

e) Expenses for supporting 100% of airfare costs for rural industrial establishments to participate in overseas surveys and experience learning trips. The number of people supported is determined by the decision of the competent authority.

g) Expenses for organizing awards and issuing certificates for outstanding rural industrial products at regional and national levels:

- Expenses for organizing the selection of outstanding rural industrial products at regional and national levels. The support level does not exceed VND 100 million per occasion for regional level and VND 200 million per occasion for national level.

- Prize money for outstanding rural industrial products selected: Regional level winners receive a maximum prize of VND 5 million per product; national level winners receive a maximum prize of VND 10 million per product;

h) Expenses for supporting the establishment and registration of trademarks for rural industrial products. The maximum support level is 50% of the cost, but not exceeding VND 35 million per trademark;

i) Expenses for supporting consultancy and assistance for rural industrial establishments in areas such as: project investment planning; marketing; production management, finance, accounting, human resources; design of models and packaging; application of new technology and equipment. The maximum support level is 50% of the cost, but not exceeding VND 35 million per establishment;

k) Expenses for producing television and radio programs; publishing news bulletins and publications; leaflets, brochures, and other forms of mass media information. The expenses are carried out through contracts with propaganda agencies and mass media organizations via bidding procedures, or in cases of commissioned tasks, according to unit prices approved by the competent authority;

l) Expenses for supporting the establishment of industry associations at provincial and national levels. The maximum support level is 30% of the establishment cost, but not exceeding VND 70 million per association at the provincial level and VND 100 million per association at the national level;

m) Expenses for supporting the formation of industrial enterprise clusters. The maximum support level is 50% of the cost, but not exceeding VND 150 million per cluster;

n) Expenses for supporting interest rates on loans for rural industrial establishments that cause environmental pollution to relocate to industrial zones and clusters (support after the rural industrial establishment has completed the investment): The maximum support level is 50% of the interest rate for loans to invest in buildings, workshops, machinery, and equipment for the first two years, but not exceeding VND 500 million per establishment. Interest rate support applies to medium-term and long-term loans denominated in Vietnamese dong, repaid before or within the contractual period, and not applied to overdue loans under credit agreements. With the lowest lending interest rate within the applicable interest rate range for investment capital serving production and business activities of the same term and period from the Vietnam Investment Bank;

o) Expenses for supporting the repair and upgrade of environmental pollution treatment systems at rural industrial establishments. The maximum support level is 30% of the cost, but not exceeding VND 300 million per establishment;

p) Expenses for supporting the repair and upgrade of environmental pollution treatment systems at industrial clusters. The maximum support level is 30% of the cost, but not exceeding VND 1.5 billion per industrial cluster;

q) Expenses for supporting the detailed planning of industrial clusters. The maximum support level is 50% of the cost, but not exceeding VND 500 million per industrial cluster;

r) Expenses for supporting the construction of infrastructure for industrial clusters, including: Land leveling, internal roads, water supply, drainage systems at industrial clusters. The maximum support level does not exceed VND 3 billion per industrial cluster;

s) Expenses for managing the promotion program

- The agency managing the promotion budget may use up to 1.5% of the annual promotion budget allocated by the competent authority to support the development of programs, projects, inspections, and acceptance: Hiring experts and labor (if necessary); overtime pay as prescribed; office supplies, telephone, postal services, electricity and water; travel expenses, fuel, rental cars for inspection (if necessary); review and acceptance expenses for promotion programs and projects; other expenses (if any). Content and budget are approved by the competent authority.

- For organizations implementing promotional service activities: Units implementing promotion projects can allocate up to 2.5% of the project budget for management, direction, inspection, supervision, and other expenses (if any);

t) Priority funding levels for programs, projects, and tasks specified in Clause 1 and Clause 2 of Article 6 of Decree No. 45/2012/NĐ-CP approved by the Ministry of Industry and Trade, ensuring attraction of organizations and individuals to invest in developing industry and small-scale industries, applying cleaner production methods in priority areas and industries, but not exceeding 1.5 times the above support levels.

3. Local Promotion Program Expense Levels

a) Based on the provisions of Decree No. 45/2012/NĐ-CP and the guidance on support levels in Article 6 of this Circular, the People's Committee of the province shall establish regulations for managing local promotion funds and set support levels for local promotion activities in accordance with actual conditions;

b) Depending on the local budget capacity, the People's Committee of the province shall submit to the People's Council at the same level to specify additional support contents and forms outside those stipulated in Article 6 of this Circular, suitable to local conditions.

Article 7. Conditions for receiving financial support for promoting industry

The conditions for organizations and individuals to receive financial support for national industry promotion, as prescribed by the Ministry of Industry and Trade, and for local industry promotion, as prescribed by the provincial People's Committee, must ensure the following principles:

1. Content consistent with the provisions of Article 4 and industries consistent with the list of industries specified in Article 5 of Decree No. 45/2012/NĐ-CP.

2. Tasks and projects must be approved by the competent authority (the Ministry of Industry and Trade for national industry promotion; provincial, district, and commune People's Committees for local industry promotion).

3. Organizations and individuals have invested capital or committed to invest sufficient funds to implement the project approved by the competent authority (after deducting the amount supported by the state budget).

4. Commitment from organizations and individuals implementing the industry promotion project that they will not seek support from any other state funding sources for the same expenditure covered by the industry promotion fund.

Article 8. Establishment, Implementation, and Finalization of State Budget Funds

The establishment, implementation, and settlement of state budget funds for industry promotion activities shall be carried out in accordance with the State Budget Law, guiding documents for the State Budget Law issued by the Ministry of Finance, and the provisions of this Circular as follows:

1. Budget preparation and allocation

a) For national industry promotion funds

- Annually, based on the state budget expenditure estimate figures announced by the Ministry of Finance; based on the approved industry promotion program and the expenditure levels stipulated in this Circular, the Ministry of Industry and Trade shall prepare the national industry promotion fund budget to be included in the Ministry of Industry and Trade’s state budget estimate, to be submitted to the Ministry of Finance for consolidation and submission to the Government according to current regulations.

- Based on the allocated budget, the Ministry of Industry and Trade shall detail the assignment of national industry promotion tasks according to units and contents specified in Article 5 of this Circular, to be sent to the Ministry of Finance for review as the basis for assigning budgets to implementing units.

National industry promotion funds are allocated to subordinate budget units of the Ministry of Industry and Trade based on assigned industry promotion task budgets.

b) For local industry promotion funds

- Annually, based on the figures announced by the competent authority; based on the approved industry promotion program and the expenditure levels set by the provincial People's Committee, the Department of Industry and Trade shall prepare the provincial industry promotion fund budget to be included in the Department of Industry and Trade’s state budget estimate, to be submitted to the Department of Finance for consolidation and inclusion in the provincial state budget for submission to the provincial People's Committee according to current regulations.

- Based on the allocated budget, the Department of Industry and Trade shall detail the allocation of funds for implementing the local industry promotion program according to units and contents specified in Article 5 of this Circular, to be sent to the Department of Finance for review as the basis for assigning budgets to implementing units.

- Regarding the preparation, allocation, and assignment of local industry promotion fund budgets to districts and communes within the province, it is regulated by the provincial People's Committee in accordance with local industry promotion organization.

2. Implementation of the Budget Estimate

a) Based on the state budget expenditure estimates assigned by the competent authority, the implementing units shall withdraw their budgets at the State Treasury where transactions take place.

b) The State Treasury shall monitor and settle payments for each task according to the management, issuance, and settlement system for state budget expenditures through the State Treasury of the Ministry of Finance; current expenditure regulations, and the provisions of this Circular. Specifically, the advance payment for projects and industry promotion tasks shall not exceed 70% of the total industry promotion support funds based on the implementation contract.

3. Accounting and Finalization Work

a) Units directly using industry promotion funds shall be responsible for accounting and settling the funds used for industry promotion tasks under category 070 item 102 "industry promotion activities," according to the corresponding chapter of the State Budget Manual.

b) For industry promotion tasks implemented by units through contracts with the main organizing bodies, the supporting documents for settlement and finalization are kept at the main organizing body, including: the task implementation contract along with the detailed budget approved by the competent authority; acceptance certificate, which includes the acceptance of the quantity of work completed using the unit's committed investment funds (if applicable); contract termination; payment authorization or payment voucher, and other related documents as prescribed by the Ministry of Industry and Trade. The expense documents of units directly implementing industry promotion tasks are kept at the unit.

c) Units directly using industry promotion funds must settle the funds used in the year with the Ministry of Industry and Trade (for national industry promotion funds) or the Department of Industry and Trade (for provincial industry promotion funds). The annual settlement reports of the Ministry of Industry and Trade and the Department of Industry and Trade shall be submitted to the finance department at the same level for review. The procedures for preparing, reporting forms, submission deadlines, and review processes for settlement reports shall be carried out according to current regulations.

Regarding the settlement of local industry promotion funds for districts and communes within the province, it is regulated by the provincial People's Committee in accordance with local industry promotion organization.

Article 9. Inspection, supervision, information reporting

1. The Ministry of Industry and Trade, Provincial Departments of Industry and Trade shall be responsible for coordinating with financial agencies at the same level to conduct regular and spot inspections; monitor and evaluate the implementation of tasks and objectives of programs, ensuring that funds for promoting industry are managed and used for their intended purposes, economically and effectively.

2. The Ministry of Industry and Trade shall be responsible for periodically tracking and evaluating reports submitted to the Head of Government on the implementation of tasks and programs to encourage industry nationwide.

3. Provincial People's Committees shall be responsible for tracking, evaluating, and reporting every three months to the Ministry of Industry and Trade on promotional activities for industry in their respective localities.

Article 10. Implementation Organization

1. This Circular takes effect from April 8, 2014, and replaces Circular No. 125/2009/TTLT-BTC-BCT dated June 17, 2009, issued jointly by the Ministry of Finance and the Ministry of Industry and Trade, guiding the management and use of funds for economic public services in the Program to Promote Industry.

2. During the implementation process, if there are any difficulties, units are requested to reflect them to the Ministry of Finance and the Ministry of Industry and Trade for research and appropriate amendments.