Decree No. 265/2025/NĐ-CP provides detailed regulations and guidance on implementing certain provisions of the Law on Science, Technology, and Innovation regarding finance and investment in science, technology, and innovation.

DECREE

Detailed regulations and guidance on implementation of certain provisions of the Law on Science, Technology, and Innovation regarding finance and investment in science, technology, and innovation

Regarding finance and investment in science, technology, and innovation

công nghệ và đổi mới sáng tạo

Pursuant to the Law on Government Organization No. 63/2025/QH15;

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

Pursuant to the Law on State Budget No. 89/2025/QH15;

Pursuant to the Public Investment Law No. 58/2024/QH15, amended and supplemented by Law No. 90/2025/QH15;

Pursuant to the Corporate Income Tax Law No. 67/2025/QH15;

Pursuant to the proposal of the Minister of Science and Technology;

The Government issues this Decree providing detailed regulations and guidance on implementation of certain provisions of the Law on Science, Technology, and Innovation regarding finance and investment in science, technology, and innovation.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Decree provides detailed regulations on certain provisions of the Law on Science, Technology, and Innovation regarding finance and investment in science, technology, and innovation, including: Article 15; Clause 2 of Article 18; Clause 2 of Article 31; Article 35; Article 61; Article 62; Article 63; Article 64; Article 65; Article 66; Clause 2 of Article 67 of the Law on Science, Technology, and Innovation.

2. Guidance on implementation of the Law on Science, Technology, and Innovation regarding finance and investment in science, technology, and innovation includes:

a) Strategies for developing science, technology, and innovation; plans for science, technology, and innovation;

b) State budget structure for science, technology, and innovation; contents of expenditure; preparation of budgets, allocation, management, utilization, and settlement of state budgets for scientific, technological, and innovative activities;

c) Management and utilization of the National Science and Technology Development Fund, the National Technological Innovation Fund, and the Science, Technology, and Innovation Development Fund of Ministries, agencies at the level of ministries, government agencies, other central agencies, and provincial People's Committees;

d) Contents of expenditure, management, and utilization of enterprise science and technology development funds; corporate expenditures for scientific research, technological development, and innovation.

Article 2. Applicability

This Decree applies to agencies, organizations, public institutions, enterprises, and individuals engaged in scientific, technological, and innovative activities and related organizations, enterprises, and individuals.

Chapter II

INVESTMENT FOR SCIENTIFIC, TECHNOLOGICAL, AND INNOVATIVE ACTIVITIES

Section 1

STATE BUDGET

Article 3. Strategies for science, technology, and innovation; plans for science, technology, and innovation

1. The strategy for developing science, technology, and innovation is based on the national economic and social development strategy. Based on the national economic and social development strategy for each period, the Ministry of Science and Technology shall take the lead and coordinate with relevant ministries, agencies at the level of ministries, government agencies, other central agencies, and provincial People's Committees to develop and submit to the Prime Minister for issuance.

2. The overall plan for science, technology, and innovation for five years is developed in accordance with the five-year cycle of the economic and social development plan.

3. Entities responsible for developing plans for science, technology, and innovation include:

a) The Ministry of Science and Technology shall take the lead and coordinate with relevant ministries, agencies at the level of ministries, government agencies, other central agencies, and provincial People's Committees to develop and issue the overall plan for science, technology, and innovation for five years;

b) Ministries, agencies at the level of ministries, government agencies, other central agencies, and provincial People's Committees shall develop and issue plans for science, technology, and innovation for five years within their respective areas of management.

4. Basis for developing the overall plan for science, technology, and innovation for five years includes:

a) Evaluation of the results of implementing the overall plan for science, technology, and innovation for five years in the previous phase;

b) Economic and social development strategy; Strategy for developing science, technology, and innovation; Industry and sector development strategy; Five-year economic and social development plan;

c) Forecasting trends in science, technology, and innovation both domestically and internationally, particularly new technologies and strategic technologies with significant impacts on economic and social development;

d) International integration context and international commitments and agreements related to science, technology, and innovation;

đ) Orientation for mobilizing, allocating, and utilizing financial resources, human resources, and infrastructure for science, technology, and innovation;

e) Evaluation of practical needs from the market, businesses, and society in promoting scientific research, technological development, and innovation.

5. Content of the overall plan for science, technology, and innovation for five years includes:

a) Evaluation of the implementation of key objectives, indicators, and tasks in the overall plan for science, technology, and innovation for five years in the previous phase; achievements; remaining issues and limitations; causes and lessons learned;

b) Determination of general objectives of the overall plan for science, technology, and innovation for five years, including: developing science, technology, and innovation to serve economic and social development, ensuring national security and defense; improving institutional mechanisms and policies; developing infrastructure for scientific research, technological development, and innovation; building and developing a workforce in science, technology, and innovation; enhancing capacity to master and develop national strategic technologies; strengthening collaboration between the public and private sectors, promoting commercialization of research outcomes, technological development, and innovation, and other objectives;

c) Determination of specific policies, solutions, and tasks to achieve the general objectives of the overall plan for science, technology, and innovation for five years, including: policies and tasks for developing strategic technologies; solutions for mobilizing resources, determining the structure of state budget expenditures for investment and regular expenses for scientific, technological, and innovative activities; organization of implementation, coordination mechanisms, and supervision;

d) Other solutions to ensure effective implementation of the overall plan for science, technology, and innovation for five years.

6. The content of the five-year science, technology, and innovation plan of ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees includes:

a) An assessment of the implementation of key objectives, indicators, and tasks in the previous five-year science, technology, and innovation plan of the ministry, sector, or locality; achievements; remaining issues and limitations; causes and lessons learned;

b) Determining the overall objectives of the five-year science, technology, and innovation plan of the ministry, sector, or locality, ensuring consistency with the overall objectives of the national five-year science, technology, and innovation plan; specifying primary goals and priority areas for development;

c) Identifying specific policies, solutions, and tasks to achieve the overall objectives of the five-year science, technology, and innovation plan of the ministry, sector, or locality; including policies and solutions for developing science, technology, and innovation suitable to the practical conditions of the ministry, sector, or locality; the structure of state budget allocation for science, technology, and innovation development; a list of priority projects and programs for science, technology, and innovation implementation;

d) Other relevant solutions to ensure effective organization and implementation of the five-year science, technology, and innovation plan of the ministry, sector, or locality.

7. The procedure for building the overall five-year science, technology, and innovation plan, and the five-year science, technology, and innovation plan of ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees:

a) The Ministry of Science and Technology guides the construction of the five-year science, technology, and innovation plan, serving as a basis for ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees to build their plans;

b) Before March 31 of the fifth year of the current five-year science, technology, and innovation plan, the Ministry of Science and Technology promulgates the overall five-year science, technology, and innovation plan for the next five years based on the synthesis and proposals of ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees;

c) Based on the overall five-year science, technology, and innovation plan, ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees construct their plans, seek opinions from the Ministry of Science and Technology, finalize, and promulgate their five-year science, technology, and innovation plans before May 31 of the fifth year of the five-year plan; submit the plans to the Ministry of Science and Technology for consolidation and monitoring.

8. Adjustments to the overall five-year science, technology, and innovation plan shall be made in the following cases:

a) Significant adjustments to the national economic and social development strategy, the national science, technology, and innovation development strategy;

b) The emergence of factors directly affecting the implementation of the plan, including: economic and social crises; large-scale natural disasters or epidemics;

c) At the request of the Prime Minister or competent authority as prescribed by law.

9. Adjustments to the five-year science, technology, and innovation plan of ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees shall be made in the following cases:

a) Adjustments to the overall five-year science, technology, and innovation plan that affect the plans of ministries, sectors, or localities;

b) During the implementation of the plan, if there is a need to adjust the content of the plan to align with actual economic and social development conditions, financial resources for science, technology, and innovation, or other objective factors, ministries, sectors, or localities shall develop and promulgate adjustment plans after reaching consensus with the Ministry of Science and Technology;

c) Adjustment plans shall be submitted to the Ministry of Science and Technology for monitoring and consolidation.

10. Evaluation and inspection of the results of the five-year science, technology, and innovation plan:

a) The five-year science, technology, and innovation plan of ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees shall be evaluated and inspected according to the detailed regulations and guidance provided in the Decree detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation regarding information, evaluation, digital transformation, and general issues;

b) The evaluation results serve as the basis for adjusting state budget allocations and arranging public investment funds for the subsequent period.

Article 4. Structure of the State budget for science, technology, and innovation

1. The structure of expenditure for science, technology, and innovation within the total state budget allocated for science, technology, innovation, and digital transformation.

2. The State budget for science, technology, and innovation shall be structured as follows:

a) By budget level:

a1) Central budget;

a2) Local budget;

b) By management level and scope of implementation:

b1) National science, technology, and innovation programs; special-level science, technology, and innovation programs and tasks;

b2) Science, technology, and innovation programs and tasks of Ministries, ministerial-level agencies, government agencies at central level, and provincial People's Committees.

c) By nature of budget expenditure:

c1) Development investment expenditure; c2) Recurrent expenditure.

d) By field of activity:

d1) Basic research, applied research;

d2) Technology development, social solution development, pilot production;

d3) Innovation based on technological innovation, technological creativity, initiatives, technical improvements, enhancing technological efficiency; application and transfer of technology;

d4) Creative entrepreneurship, development of innovation ecosystems and innovation culture;

d5) Science, technology, and innovation services and other related activities.

đ) By implementation mechanism:

đ1) State procurement, funding for scientific research, technology development, and innovation;

đ2) Support, public-private cooperation, and other mechanisms of the State to mobilize social resources for science, technology, and innovation.

3. Annually, based on the Party's guidelines, policies, laws of the State, economic and social development requirements, and actual conditions, the Ministry of Science and Technology shall take the lead and coordinate with the Ministry of Finance to determine priority directions and the allocation structure of the State budget for science, technology, and innovation as stipulated in Clause 1 of this Article; provide guidance on principles of support and the content of central budget expenditures for supplementary targeted support to local budgets.

Article 5. Contents of the State budget for development investment in science, technology, and innovation activities

1. Investment development expenditure for science, technology, and innovation infrastructure by industry, sector, and public investment objects shall be implemented in accordance with the detailed regulations of the Decree implementing certain provisions of the Law on Public Investment.

2. Capital contribution to the national venture capital fund and local venture capital funds in accordance with the law on science, technology, and innovation.

3. Other investment development tasks prescribed by law to support strategic technology development through investment, cooperation, and assignment of tasks to Vietnamese enterprises shall be included in the annual budget estimate according to point b, Clause 1 of Article 8 of this Decree, including:

a) Tasks prescribed in points a, b, and c, Clause 1, Article 36 of the Law on Science, Technology, and Innovation;

b) Supporting enterprises to invest in key and strategic research and development projects and production of digital technology products.

4. Other investment activities serving the development of science, technology, and innovation; other urgent investment tasks as directed by the Party and the State.

Article 6. Contents of the State Budget for Science, Technology, and Innovation Activities

1. Expenditure to implement scientific, technological, and innovation tasks, including:

a) Remuneration for participating in scientific, technological, and innovation tasks, including remuneration for members participating in implementing scientific, technological, and innovation tasks; wages for general laborers supporting research work; fees for hiring domestic and foreign experts to cooperate in implementing scientific, technological, and innovation tasks. Positions participating in implementing scientific, technological, and innovation tasks shall be carried out in accordance with the guidelines of the Ministry of Science and Technology;

b) Expenditure on purchasing raw materials, fuels, materials, specimens, tools, spare parts, consumables, energy, documents, data, books, newspapers, reference journals, ownership and use of intellectual property objects, purchasing access to databases serving the implementation of scientific, technological, and innovation tasks (including expenditure on directly purchasing necessary foreign technology, products, equipment for analysis and decoding at agreed prices, technical secrets for developing strategic technologies as stipulated in Clause 1, Article 31 of the Law on Science, Technology, and Innovation);

c) Expenditure on repair, purchase, lease of assets (or infrastructure, equipment) directly serving the implementation of scientific, technological, and innovation tasks;

d) Expenditure on organizational work and conference participation fees for scientific conferences, forums, seminars, domestic and international travel expenses; international cooperation (outbound and inbound delegations) serving the implementation of scientific, technological, and innovation tasks;

đ) Expenditure on outsourcing services serving the process of implementing scientific, technological, and innovation tasks;

e) Expenditure on surveys and data collection serving the implementation of scientific, technological, and innovation tasks;

g) Expenditure on office supplies, communication, printing serving the implementation of scientific, technological, and innovation tasks;

h) Fees for publishing scientific and technological works domestically and internationally;

i) Expenditure on self-assessment of the results of implementing scientific, technological, and innovation tasks;

k) Expenditure on consulting to build registration files for protecting intellectual property rights both domestically and abroad for the results of implementing scientific, technological, and innovation tasks;

l) Expenditure on disseminating and promoting the results of scientific, technological, and innovation tasks;

m) Expenditure for the organizing body to carry out overall management of scientific, technological, and innovation tasks;

n) Other expenditures directly related to the implementation of scientific, technological, and innovation tasks.

2. Expenditure to implement special scientific, technological, and innovation tasks, national science, technology, and innovation programs shall apply the contents of expenditure prescribed in Clause 1 and Clause 4 of this Article and other special contents of expenditure. The Minister of Science and Technology is responsible for submitting to the Prime Minister special scientific, technological, and innovation tasks, national science, technology, and innovation programs, including total budget amount or total investment amount, budget structure, and special contents of expenditure to implement special scientific, technological, and innovation tasks, national science, technology, and innovation programs according to the State Budget Law, Public Investment Law, Science, Technology, and Innovation Law, and other relevant laws.

3. Expenditure for supporting activities to enhance scientific and technological capacity, including:

a) Expenditure to support young scientists attending international conferences; expenditure to support scientists presenting outstanding research reports at specialized international scientific conferences;

b) Expenditure for outbound and inbound delegations to support scientific research and technological development;

c) Expenditure to support post-doctoral research activities, doctoral program research students, master's program trainees, outstanding scientists, talented young scientists, talented young engineers;

d) Expenditure for short-term overseas internships and research, prioritizing talented young scientists and talented young engineers;

đ) Expenditure to support training and upgrading for individuals engaged in scientific, technological, and innovation activities;

e) Expenditure to organize domestic and international scientific conferences in Vietnam;

g) Expenditure to publish research results and technological development domestically and internationally;

h) Expenditure to support improving the quality of scientific journals;

i) Expenditure to award prizes to collectives and individuals with outstanding achievements in scientific research, technological development, and innovation;

k) Expenditure to support inviting outstanding foreign scientists to Vietnam for short-term academic exchanges;

l) Expenditure to support and sponsor policies to attract and utilize chief engineers, talents, and individuals engaged in scientific, technological, and innovation activities;

m) Expenditure to support initiatives.

4. Expenditure to implement innovation tasks for technology application, technology transfer, technological innovation, and innovation: In addition to the contents of expenditure prescribed in Clause 1 of this Article, expenditure to implement innovation tasks for technology application, technology transfer, technological innovation, and innovation includes the following contents:

a) Expenditure to support receiving technology transfer rights or technology ownership (licensing fees, transfer fees, fees for technical secrets); research results, digital transformation solutions; purchasing information about technology, design documents, technological processes, technical standards, software support;

b) Expenditure to support leasing, purchasing testing, measuring, and quality control equipment during the upgrade and completion of technological processes, introducing new technology into production, experimental production; expenditure on repair, purchase, lease of assets (or infrastructure, equipment) directly serving projects with innovative technological content, creation, exploitation, and development of intellectual property assets;

c) Expenditure on raw materials, fuels, materials, and energy directly serving trial production to calibrate and perfect technological processes and production lines (including the first batch of product trial production);

d) Expenditure on hiring consulting experts for technology transfer, negotiating technology transfer contracts, legal advice, standard and technical regulation development, productivity, quality registration, protection, management, exploitation of intellectual property rights; industrial design;

đ) Expenditure on domestic and foreign training and capacity building on technology transfer, receiving, operating, and mastering technology, productivity, quality, intellectual property rights; technology management, technology governance, and updating new technologies;

e) Expenditure on outsourcing services to support the application of technology, technology transfer, implementation of innovation tasks, supporting innovation and creative startups; renting laboratories or testing facilities;

g) Expenditure on production technology design, production lines; standardizing technical documents and technology; calculating operational parameters; designing, manufacturing test samples, molds, new products; testing, inspecting, evaluating product quality; calibrating new technological processes and production lines;

h) Expenditure on supporting national key export product testing conducted by international-standard testing organizations; supporting conformity certification costs, compliance certification costs by state agencies designated under the law; expenditure on guiding the establishment and application of international standards; expenditure on testing, appraisal, and certification of product quality according to international standards; expenditure on applying management systems and productivity improvement tools; expenditure on establishing and applying new management system standards, traceability systems, good agricultural practices, organic agriculture, green productivity, and smart production; registering the circulation of products and goods;

i) Expenditure on testing, inspection, and quality evaluation of products participating in government budget procurement as stipulated in Clause 2, Article 67 of the Law on Science, Technology, and Innovation;

k) Expenditure on financial support in the form of vouchers to promote innovation activities, commercialization of products through facilitating enterprises' market access and encouraging users to experience new products and services;

5. Expenditure on interest rate subsidies for projects and investment plans borrowing from credit institutions with contents related to technology application, technology transfer, technological innovation, and innovation to implement:

a) The provisions set out in Clause 4, Article 6 of this Decree but without proposing funding, commissioning, or financial support;

b) Procurement of equipment, machinery, and production lines to serve the application of technology, technology transfer, technological innovation, and innovation;

6. Expenditure on supporting activities to develop an innovation system, a startup ecosystem, promoting an innovation culture, and startup culture, including:

a) Expenditure on training and enhancing the capacity of the innovation system, the startup ecosystem, intermediary organizations of the science, technology, and innovation market; purchasing the copyright of training and coaching programs for startups; organizing domestic and international training courses; hiring domestic and international experts;

b) Expenditure on connecting national and international innovation networks, startup networks: organizing conferences and seminars to connect innovation and startup networks, supporting startups and venture investments domestically with regions and the world; hiring experts to support and connect innovation and startups; international cooperation expenditure (outbound and inbound delegations);

c) Expenditure on trade promotion for innovative enterprises, startup enterprises, and science and technology enterprises: organizing conferences, seminars, trade missions, and promotional events domestically and internationally; travel expenses for domestic and international business trips; organizing international conferences and seminars; welcoming foreign delegations to Vietnam to participate in trade fairs, exhibitions, market surveys, and transactions with Vietnamese enterprises; expenditure on market research, information gathering, and product demand analysis; hiring consulting experts to develop products, improve product quality, export products, penetrate foreign markets; experts researching, advising, and appraising markets and products; expenditure on publicity, promotion, information provision, and publication issuance to serve trade promotion programs;

d) Expenditure on supporting the activities of innovative enterprises, startup enterprises, and science and technology enterprises: supporting the use of technical facilities, incubation bases, shared workspaces; supporting consulting contracts for technology search, selection, decoding, and transfer; supporting specialized training and coaching; supporting as provided in Point đ, Clause 4, Article this;

đ) Expenditure on organizing innovation and startup festivals at provincial, national, and international levels; showcasing and introducing new and advanced technologies; supporting venue rental fees, transportation costs for equipment, booth design and setup, and event communication; organizing domestic and international conferences and seminars during the event period; organizing innovation competitions and startup innovation contests at grassroots units, sectors, fields, localities, nationally, and internationally;

e) Expenditure on honoring and awarding prizes to outstanding projects, individuals, and organizations in innovation and startup competitions recognized by competent authorities at local, national levels or acknowledged as reputable international awards.

g) Communication, cultural development for innovation and creative entrepreneurship: compiling materials and publications in the form of press works, publications, literary and artistic works, television programs; organizing conferences to promote and disseminate exemplary cases of innovation and creative entrepreneurship, supporting successful Vietnamese startups; other related expenses (printing and distribution costs for print media, publications, social media communication costs);

h) Expenses as stipulated in point k, Clause 4 of this Article;

i) Expenses for promoting and developing the science and technology market:

i1) Expenses for building technology maps, innovation technology roadmaps, assessing technological levels, standards, technology enterprises, innovative startups; databases on technologies, patents, experts;

i2) Expenses for promoting transactions and connecting the science and technology market: renting venues, communication, supporting exhibitions and introductions of technologies, travel and transportation costs for organizing technology transfer promotion events; expenses for hiring experts to analyze technology files, conduct surveys, prepare valuation reports, appraise, review, and assess technologies, technology transfers;

i3) Expenses for supporting the purchase of specialized software, professional literature, learning materials; organizing specialized courses, seminars, training on valuation, appraisal, brokerage of technology transfers;

i4) Expenses for market research and studies;

7. Expenses for public scientific and technological organizations, including:

a) Expenses to ensure and maintain regular operations for public scientific and technological organizations, including: a1) Salaries and contributions with salary nature; a2) Administrative activities; a3) Expenses for implementing basic science, technology, and innovation tasks; a4) Regular expenses for performing functions according to the organization's charter, including registration, protection, exploitation, and management of intellectual property rights in accordance with intellectual property laws; research, construction, and improvement of basic standards; a5) Supplementary funds (if any), based on the evaluation results of public scientific and technological organizations as stipulated in Article 9 of this Decree;

b) Funds for implementing tasks assigned by competent authorities outside the scope of regular budget expenses specified in point a, Clause 7 of this Article;

c) Regular expenses for implementing state-ordered tasks and directly assigned tasks to public scientific and technological organizations;

d) Expenses for implementing public services using state budget funds in the fields of science, technology, and innovation as prescribed by competent authorities;

đ) Expenses for constructing, operating, maintaining, and servicing information technology systems and databases serving the management of scientific, technological, and innovation activities; maintenance, repair, and servicing of physical and technical facilities and equipment serving scientific, technological, and innovation activities to ensure the functionality and technical standards of public scientific and technological organizations' assets;

e) Expenses for implementing tasks of renovating, upgrading, expanding, and constructing new components within projects already invested in for public scientific and technological organizations;

g) Expenses for purchasing machinery and equipment for public scientific and technological organizations, including: purchasing machinery and equipment for job positions; purchasing machinery and equipment for common activities; purchasing specialized machinery and equipment for public scientific and technological organizations according to asset usage standards issued by competent authorities;

h) Expenses for leasing goods and services for public scientific and technological organizations to ensure regular operations and other necessary tasks as approved by the Prime Minister or the Chairman of the Provincial People's Committee;

i) Funds for international cooperation activities serving scientific, technological, and innovation activities: joining regional networks and programs, integrating internationally in science, technology, and innovation; participating in international conferences and seminars; counterpart funding for international cooperation projects in science, technology, and innovation;

k) Not to use science, technology, and innovation service expenses to cover the contents stipulated in sub-points a1 and a2 of point a, Clause 7 of this Article for public scientific and technological organizations that are public institutions not belonging to the fields of science, technology, and innovation, including higher education institutions, hospitals, and scientific and technological organizations under these higher education institutions and hospitals, except for public higher education institutions regulated by Government Decree No. 201/2025/NĐ-CP dated July 11, 2025, which stipulates the functions, tasks, and powers of national universities;

8. Special public scientific and technological organizations apply the expense contents prescribed in points a, b, c, d, đ, e, g, h, i of Clause 7 of this Article and the following expense contents:

a) Fees for foreign-based Vietnamese scientists and foreign scientists working at the organization through negotiated mechanisms based on the following principles:

a1) Based on the nature, scale, and impact of the assigned science, technology, and innovation tasks;

a2) Based on the individual's professional level, expertise, and actual effectiveness in research, implementation, technology transfer, or innovation activities;

a3) Referencing the common salary levels for equivalent positions at reputable research, educational, and business organizations abroad or foreign-invested businesses currently operating in Vietnam.

b) Travel expenses, accommodation rental costs, daily meal standards, and other related expenses for Vietnamese scientists abroad and foreign scientists coming to work at the organization according to the regulations on receiving foreign guests working in Vietnam for Group C; airfare, train fare, bus fare from the scientist's place of residence to Vietnam and vice versa according to the regulations on travel expenses for state officials going on short-term missions abroad funded by the state budget;

c) Conference, scientific seminar, training, and capacity building expenses according to a minimum standard twice the prescribed expenditure rate for conferences, scientific seminars, training, and capacity building;

d) Expenses as stipulated in cooperative documents with international organizations and foreign partners;

đ) Special expenses determined by the Prime Minister based on the proposal of the Minister of Science and Technology;

9. Expenses for public science and technology organizations including innovation centers, startup support centers, research and development centers, and other organizations established by competent state agencies according to Article 48 of the Law on Science, Technology, and Innovation as provided for in Clause 7 of this Article. National-level innovation centers, provincial-level innovation centers, national-level startup support centers, provincial-level startup support centers, and startup support centers recognized as public service units or organizations within universities and research institutes according to Clause 2 of Article 47 of the Law on Science, Technology, and Innovation shall enjoy financial support for innovation tasks and activities supporting innovation;

10. Management expenses of the National Science and Technology Development Fund, the National Technology Innovation Fund, the Science, Technology, and Innovation Development Fund of Ministries, ministerial-level agencies, government agencies, central agencies, and provincial People's Committees, including:

a) Salary, wages, remuneration, bonuses, allowances, and deductions from salary; rewards and welfare expenses; subsidies; other expenses;

b) Expenses for regular activities of the Fund including: training expenses; expenses for party and mass organization activities; office supplies, documents, books, newspapers; electricity, water, telephone, postal and telecommunications, office sanitation; purchase of goods and services; transportation expenses and other management activity expenses;

c) Expenses for implementing tasks assigned outside the regular budget as specified in Point b of this Clause;

11. Management expenses for scientific, technological, and innovation activities:

a) Expenses for management work, task search, inspection, supervision, evaluation, measurement of results, effectiveness, and digital transformation in scientific, technological, and innovation activities, including expenses for hiring experts or independent organizations for consultation (if necessary);

b) Expenses for purchasing machinery and equipment, including specialized machinery and equipment for state management of science, technology, and innovation;

c) Expenses for purchasing, constructing, operating, and maintaining information technology solutions, digital technologies; constructing, operating, and maintaining the centralized National Platform for Managing Science, Technology, and Innovation, the centralized National Information System on Science, Technology, and Innovation, and other information systems and databases;

d) Expenses for hiring goods and services for agencies to ensure management of science, technology, and innovation and other necessary tasks approved by the Prime Minister or by the Chairman of the Provincial People's Committee to serve management activities of science, technology, and innovation;

đ) Management expenses of authorized agencies for scientific, technological, and innovation tasks; hiring independent experts and outsourcing services for technology assessment, appraisal, and certification; analysis, evaluation, quality testing of production lines, products, machinery, and equipment;

e) Expenses for organizing scientific, technological, and innovation councils; technology assessment, appraisal, and certification councils; review boards and expert teams for funding assessment; remuneration for members of the steering committee of scientific, technological, and innovation programs;

g) Expenses for organizing events, demonstrations, awards for scientific, technological, and innovation activities;

h) Independent audit fees;

i) Expenses for evaluating outcomes and effectiveness after project acceptance for scientific, technological, and innovation programs and tasks;

k) Expenses for organizing policy, strategy, and overall five-year plans for developing science, technology, and innovation, including expenses for hiring experts or independent organizations for consultation, organizing conferences, seminars, roundtables, consultations, and domestic surveys;

12. Expenses for intellectual property registration, protection, exploitation, and management;

13. Standardization, measurement, and quality control expenses according to laws on standards and technical regulations, laws on measurement, and laws on product and commodity quality, including: research, construction, and improvement of national standards and technical regulations; research, construction, and improvement of mechanisms and policies to promote productivity based on science, technology, and innovation; scientific research, application, and development of measurement technology; sampling, testing, certification, and inspection expenses for quality surveys, quality inspections, and resolution of complaints and reports about product and commodity quality;

14. Expenses for building, updating, and purchasing access rights to databases serving scientific, technological, and innovation activities.

15. Expenses for publishing research results in domestic and foreign scientific journals, articles, books, and book chapters;

16. Expenses for training and enhancing the professional expertise of management and research staff in science, technology, and innovation both domestically and internationally;

17. Expenses for disseminating knowledge, communication activities, information operations, statistics, library services, and evaluating scientific, technological, and innovative activities; organizing domestic and international scientific conferences; rewarding scientific, technological, and innovative awards and technical improvement initiatives;

18. Expenses for international integration activities related to science, technology, and innovation: participating in international conferences and seminars, regional and international organizations in the fields of science, technology, and innovation; searching for information on science, technology, and innovation, and overseas technology supply sources; participating in international scientific, technological, and innovative events and forums; annual membership fees for international organizations in the fields of science and technology; contributing to joint research funds with countries and international organizations according to international treaties and agreements; counterpart funding for international science and technology projects; legal support and advice for organizations and individuals participating in international cooperation to protect intellectual property rights and resolve disputes related to technology transfer; ensuring the operation of overseas science and technology representative networks; attracting and hiring overseas Vietnamese experts and scientists, as well as foreign experts and scientists;

19. Expenses for implementing policies to attract, utilize, and provide incentives and benefits to individuals engaged in science, technology, and innovation;

20. Expenses for implementing regulations and policies for the Chief Engineers and Chief Architects in the fields of science, technology, innovation, and national digital transformation as stipulated in Decree No. 231/2025/NĐ-CP dated August 26, 2025 of the Government on the selection and utilization of Chief Engineers and Chief Architects in the fields of science, technology, innovation, and national digital transformation; expenses for implementing regulations and policies for attracting science, technology, innovation, and digital transformation experts as stipulated in Decree No. 249/2025/NĐ-CP dated September 19, 2025 of the Government on mechanisms and policies for attracting science, technology, innovation, and digital transformation experts;

21. The Ministry of Science and Technology shall take the lead and coordinate with the Ministry of Finance to issue detailed guidelines on this Article regarding the system, standards, and budget allocation limits for state budget expenditures in the fields of science, technology, and innovation;

Article 7. Plan, budget preparation, and allocation of state budget for scientific, technological, and innovative activities annually

1. Proposing plans and budgets for scientific, technological, and innovative activities annually:

a) Based on the Prime Minister's Directive on developing economic and social plans and state budget estimates for the year, the Ministry of Science and Technology guides ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees in preparing plans and state budget estimates for scientific, technological, and innovative activities for the planning year;

b) Based on the guidance from the Ministry of Science and Technology, ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees prepare plans and budgets for scientific, technological, and innovative activities for their respective sectors and localities and submit them to the Ministry of Science and Technology;

For local budgets, the preparation of budget estimates for the items specified in Article 6 of this Decree, excluding the budget for national science, technology, and innovation programs; special scientific, technological, and innovative tasks; and special national science, technology, and innovation programs as stipulated in Articles 17 and 18 of the Law on Science, Technology, and Innovation;

c) Ministries, ministerial-level agencies, government agencies, central-level agencies, and provincial People's Committees prepare budget estimates for scientific, technological, and innovative activities according to Clause 2 of this Article;

d) Based on the capacity of the central state budget and local budgets, actual needs, and the results of previous years' budget allocations, the Ministry of Science and Technology compiles and proposes plans and budgets for annual scientific, technological, and innovative activities, which are then submitted to the Ministry of Finance for consolidation, preparation, and submission to the competent authority for approval according to the laws on state budget and science, technology, and innovation;

Based on the proposals from provincial People's Committees requesting targeted financial support from the central budget and the principles and contents of expenditure as stipulated in Clause 3 of Article 4 of this Decree, the Ministry of Science and Technology proposes supplementary targeted budget estimates from the central budget for local budgets, which are then submitted to the Ministry of Finance for consolidation, preparation, and submission to the competent authority for approval according to the laws on state budget;

2. Preparing budget estimates for scientific, technological, and innovative activities:

a) Budget estimates for implementing scientific, technological, and innovative tasks are prepared as follows:

a1) Annual budget estimates from the state budget for implementing scientific, technological, and innovative tasks commissioned by the State include budget estimates for continuing scientific, technological, and innovative tasks and budget estimates for new scientific, technological, and innovative tasks.

a2) The annual budget for state funds allocated to science, technology, and innovation tasks funded and commissioned by the State for new open tasks shall be determined based on the total annual budget estimates of various types of tasks.

a3) The budget estimate for a type of science, technology, and innovation task is determined as follows:

The number of new open science, technology, and innovation tasks expected in the planned year multiplied by the average annual funding of science, technology, and innovation tasks.

The average annual funding of science, technology, and innovation tasks is determined as follows: the total state budget funding for implementing new open science, technology, and innovation tasks over the three consecutive years preceding the current year divided by the total number of new open science, technology, and innovation tasks implemented annually over the three consecutive years preceding the current year. The total number of new open tasks annually over the three consecutive years preceding the current year is determined based on the number of approved science, technology, and innovation tasks. The total state budget funding for implementing new open science, technology, and innovation tasks annually over the three consecutive years preceding the current year is determined according to the state budget funding and commissioning at each Decision approving the science, technology, and innovation task.

The average annual funding of science, technology, and innovation tasks may be adjusted and supplemented (if applicable) when there are changes in relevant policies and systems and adjustments due to inflation or deflation announced by the competent authority in accordance with regulations. Such adjustments are calculated based on the number of new open science, technology, and innovation tasks that correspond to the changes.

a4) The annual budget for state funds to implement science, technology, and innovation tasks is calculated based on the total budget estimates of various types of science, technology, and innovation tasks.

b) The annual state budget for support activities includes: financial support, interest rate support for loans to apply technology, transfer technology, innovate technology, and innovate; support for enhancing scientific and technological capacity; support for developing the innovation system, startup ecosystem, promoting innovation culture, and startup culture; the annual budget for new support activities does not exceed 30% of the state budget for science, technology, and innovation tasks funded annually.

c) The budget estimate for regular support activities is based on the volume of anticipated activities determined by the managing agency and the necessary budget forecast to implement them, taking into account the human resources capacity, physical infrastructure, and specialized field of the organization. The content of the expenditure as stipulated in Clause 7, Article 6 of this Decree.

The preparation of the budget estimate for public science and technology organizations is based on the assessment of the performance of public science and technology organizations as stipulated in Article 9 of this Decree.

The budget for implementing science, technology, and innovation tasks for public science and technology organizations includes the budget for continuing tasks and the budget for new tasks to be implemented as stipulated in Point a, Clause 2 of this Article.

d) The preparation of the budget estimate for management expenses of science, technology, and innovation funds as stipulated in Clause 10, Article 6 of this Decree is carried out annually based on the volume of anticipated activities and the estimated budget required for implementation.

đ) The preparation of the budget estimate for management activity expenses of science, technology, and innovation as stipulated in Clause 11, Article 6 of this Decree is carried out annually based on the volume of anticipated activities and the estimated budget required for implementation.

e) The total budget estimate for management expenses of science, technology, and innovation funds as stipulated in Points a and b of Clause 10, Article 6 of this Decree and the expenses for managing science, technology, and innovation tasks of science, technology, and innovation funds as stipulated in Points đ, e, and i of Clause 11, Article 6 of this Decree shall not exceed 5% of the budget estimate for implementing state-commissioned and -funded science, technology, and innovation tasks, including those carried over and those newly proposed annually as stipulated in Point a of this Article, among which the budget estimate for management expenses of science, technology, and innovation funds as stipulated in Points a and b of Clause 10, Article 6 of this Decree shall not exceed 2% of the total budget stipulated herein.

g) The preparation of the annual budget estimate for regular state funds to implement tasks as stipulated in Points a and b of this Article shall be carried out according to the principle of non-overlapping; Ministries, ministerial-level agencies, government agencies, central-level agencies, provincial People's Committees have the responsibility to approve the number of anticipated tasks based on the list of proposed science, technology, and innovation tasks; anticipated support activities; anticipated management activities and the estimated budget required for implementation as stipulated in Points a, b, c, d, and đ of this Article must comply with the laws on science, technology, and innovation.

h) The preparation of the budget estimate for procurement, repair, renovation, and upgrading of assets and equipment is carried out in accordance with the provisions of Government Decree No. 98/2025/NĐ-CP dated May 6, 2025, concerning the preparation of budget estimates, management, use, and settlement of regular state funds for procurement, repair, renovation, and upgrading of assets and equipment; rental of goods and services; repair, renovation, expansion, and construction of new sections of projects already under construction and other necessary tasks.

3. Allocation of the budget for public service expenditures for science, technology, and innovation activities

a) After being allocated the state budget by the Prime Minister of the Government and the People's Committee at the provincial level, primary budget units at the central and local levels shall allocate and assign the state budget for scientific and technological activities and innovation to subordinate budget-using units according to the provisions of the State Budget Law, except for the provisions set forth in point b of this Clause;

b) The budget for funding and ordering to implement scientific and technological tasks and innovation, interest subsidy funds, and funds to support the implementation of scientific and technological activities and innovation as specified in Clauses 1, 2, 3, 4, 5, and 6 of Article 6 of the Decree shall be assigned to the National Science and Technology Development Fund, the National Technology Innovation Fund, and the Science, Technology, and Innovation Development Fund of Ministries, agencies equivalent to ministries, government agencies, other central-level agencies, and provincial People's Committees. The allocation of these items shall be issued as payment orders to deposit funds into the accounts of the funds at the State Treasury, specifically:

b1) Funding and ordering to implement scientific and technological programs and tasks, and funds to enhance national scientific and technological capacity shall be assigned to the National Science and Technology Development Fund.

b2) Funding and ordering to implement innovation programs and tasks, interest subsidies, and funds to apply technology, transfer technology, innovate technology, and innovate; supporting activities to develop the innovation system, the startup innovation ecosystem, promoting innovation culture, and startup innovation shall be assigned to the National Technology Innovation Fund.

b3) Ordering and funding to implement scientific and technological tasks and innovation, interest subsidies, and funds to apply technology, transfer technology, innovate technology, and innovate; supporting activities to develop the innovation system, the startup innovation ecosystem, promoting innovation culture, and startup innovation shall be assigned to the Science, Technology, and Innovation Development Fund of Ministries, agencies equivalent to ministries, government agencies, other central-level agencies, and provincial People's Committees for management.

c) The Ministry of Finance and Provincial Departments of Finance shall inspect the allocation of the primary budget units that have been assigned to state budget units for scientific and technological activities and innovation according to the provisions of the State Budget Law.

4. Management and use of the state budget for scientific and technological activities and innovation

a) For funds to implement scientific and technological tasks and innovation, the organization responsible for implementing the task shall manage and use the funds in accordance with Clause 4 of Article 63 of the Science, Technology, and Innovation Law;

b) For funds to implement state budget-funded scientific and technological activities and innovation not covered by the provisions of point a of this Clause, the agency, organization, or unit shall follow the provisions of Clause 4 of Article 63 of the Science, Technology, and Innovation Law and make payments and disbursements through the State Treasury in accordance with the State Budget Law;

c) Adjustments to the state budget for scientific and technological activities and innovation shall be carried out in accordance with the State Budget Law;

d) Ministries, agencies equivalent to ministries, government agencies, other central-level agencies, and provincial People's Committees shall be responsible for monitoring and overseeing the implementation of the state budget for scientific and technological activities and innovation according to the State Budget Law;

5. Settlement, examination of settlement, audit, and consolidation of regular expenditures for scientific and technological activities and innovation and other contents shall be carried out in accordance with the State Budget Law;

6. Ministries, agencies equivalent to ministries, government agencies, provincial People's Committees, and budget-using agencies and units shall be fully responsible for the files, procedures, formalities, and authority to approve tasks, preparation and proposal of budgets, allocation of budgets, management, use, and settlement of state budget funds for scientific and technological activities and innovation to implement tasks in accordance with this Decree, ensuring compliance with the Science, Technology, and Innovation Law, the State Budget Law, and related laws; strictly handle violations; hold accountable the heads, collectives, and individuals within central-level ministries and agencies, and provincial-level People's Committees and budget-managing and using units if the inspection and auditing bodies discover violations during implementation in accordance with this Decree.

Article 8. Plan, budget preparation, and allocation of state budget for investment in scientific and technological activities and innovation

1. Annual budget preparation for investment in scientific and technological activities and innovation:

a) Based on the guidelines for preparing the state budget for scientific and technological activities and innovation issued by the Ministry of Science and Technology; based on the five-year science, technology, and innovation strategy, program, and overall plan of ministries, sectors, and the five-year science, technology, and innovation plan of ministries, sectors, and the mid-term public investment plan for the central budget approved by the competent authority and the ability to disburse public investment funds, ministries, ministerial-level agencies, government agencies, other central agencies, and provincial People's Committees shall be responsible for compiling the annual public investment plan according to the provisions of the law on public investment.

b) For other investment development tasks specified in Clause 3 and Clause 4 of Article 5 of this Decree, the procedures and authority to decide on approving the implementation tasks shall be carried out in accordance with the detailed regulations and guidance on certain provisions of the Law on Science, Technology, and Innovation regarding programs, tasks of science, technology, and innovation, and some provisions on promoting scientific research, technological development, and innovation activities. Based on the decision approving the task, the disbursement progress, and the results of the project components that have been inspected and evaluated, ministries, ministerial-level agencies, government agencies, other central agencies, and provincial People's Committees shall be responsible for compiling the annual budget for other investment development tasks of ministries, sectors, and localities, including the list, amount of capital allocated for each program, task, and project accompanied by explanations and files, to be sent to the Ministry of Science and Technology and the Ministry of Finance in accordance with the State Budget Law, the Law on Science, Technology, and Innovation, and other relevant laws.

c) For programs, tasks, and projects of investment development specified in point a and point b of this clause, the Ministry of Science and Technology shall review and compile proposals to send to the Ministry of Finance for consolidation and submission to the competent authority for approval of state budget investment for scientific and technological activities and innovation in accordance with the Public Investment Law and the Law on Science, Technology, and Innovation.

2. Settlement and summary settlement of investment development expenditure for scientific and technological activities and innovation shall be carried out in accordance with the State Budget Law and the Public Investment Law.

3. Ministries, ministerial-level agencies, government agencies, other central agencies, provincial People's Committees, and budget-using agencies shall be fully responsible for the dossier, procedures, formalities, and authority to approve projects, for budget preparation, budget allocation, management, use, and settlement of state budget funds for scientific and technological activities and innovation to implement projects in accordance with this Decree, ensuring compliance with the law; strictly handle violations; hold accountable the heads, collectives, and individuals within central ministries, agencies, provincial People's Committees, and budget management and usage units when the inspection and audit agencies discover violations during the implementation process as stipulated in this Decree.

4. Ministries, ministerial-level agencies, government agencies, other central agencies, and provincial People's Committees shall be responsible for inspecting and monitoring the implementation of the state budget for investment in scientific and technological activities and innovation in accordance with the State Budget Law and the Public Investment Law.

Article 9. Principles, methods for establishing and allocating funds to ensure and maintain regular operations for public science and technology organizations

1. The principles for establishing and allocating state budget funds to ensure and maintain regular operations for public science and technology organizations are as follows:

a) The funding for ensuring and maintaining regular operations for public science and technology organizations in the fields of science, technology, and innovation as stipulated in point a, Clause 7, Article 6 of this Decree aims to enhance operational efficiency, transparency, and accountability of public science and technology organizations;

b) Ensuring appropriateness with the scale, tasks, implementation capacity, and output results of public science and technology organizations; combining fixed funding and supplementary funding based on the evaluation results of the activities of public science and technology organizations;

c) The preparation of the budget estimate for funding to ensure and maintain regular operations for public science and technology organizations is regular funding allocated according to a stable period (five years). The state budget estimate for funding to ensure and maintain regular operations for public science and technology organizations for the subsequent stable period (five years) includes the fixed funding of public science and technology organizations and supplementary funding based on the evaluation results of the activities of public science and technology organizations during the immediately preceding budget stability period;

d) Encouraging public science and technology organizations to strengthen social resource mobilization in accordance with the laws on state budget; public-private partnership to implement scientific, technological, and innovation tasks between research institutes, universities, and enterprises in accordance with the laws on investment through public-private partnership mode.

2. Regular state budget funding to ensure and maintain regular operations for public science and technology organizations as specified in point a, Clause 7, Article 6 of this Decree consists of two components defined as follows:

a) Fixed funding of public science and technology organizations including: salaries and contributions with salary nature; administrative operations; costs for implementing basic scientific, technological, and innovation tasks; costs for regularly implementing functions according to the financial autonomy plan of public science and technology organizations;

b) Supplementary funding of public science and technology organizations: maximum equal to 10% of the funding for implementing basic scientific, technological, and innovation tasks within the fixed funding of public science and technology organizations as stipulated in point a of this clause during the immediately preceding stability period. The amount of supplementary funding is determined based on the evaluation results of the activities of public science and technology organizations during the immediately preceding stability period of public science and technology organizations and calculated according to the provisions of Clause 3 of this Article;

c) The allocation of supplementary funding based on the evaluation of the operational results of public science and technology organizations must ensure transparency, openness, and be linked to the inspection and evaluation mechanism of competent authorities;

d) The criteria for evaluating the operational results of public science and technology organizations are implemented in accordance with the detailed regulations and guidance on implementing certain provisions of the Law on Science, Technology, and Innovation regarding information, statistics, evaluation, digital transformation, and general issues;

3. Supplementary funding (if any) of public science and technology organizations is calculated based on the number of points achieved by public science and technology organizations according to the operational result evaluation regulations stipulated in the detailed regulations and guidance on implementing certain provisions of the Law on Science, Technology, and Innovation regarding information, statistics, evaluation, digital transformation, and general issues. The maximum number of points for evaluation of public science and technology organizations is 100 points. The level of state budget funding for supplementary funding of public science and technology organizations is converted based on the number of points achieved by public science and technology organizations in the previous evaluation period as follows:

a) Public science and technology organizations achieving from 80 to 100 points: the state budget ensures allocation equal to 100% of the fixed funding of public science and technology organizations as stipulated in point a, Clause 2 of this Article and additionally, supplementary funding of public science and technology organizations corresponding to the level of points achieved in the evaluation of operational results of public science and technology organizations.

Supplementary funding of public science and technology organizations is determined as follows: for each additional point achieved (above 80 points), public science and technology organizations receive supplementary funding equal to 0.5% of the funding for implementing basic scientific, technological, and innovation tasks within the fixed funding of public science and technology organizations as stipulated in point a, Clause 2 of this Article during the immediately preceding stability period.

Supplementary funding of public science and technology organizations is determined when the competent authority announces the evaluation results of the activities of public science and technology organizations. The preparation and allocation of the state budget estimate for supplementary funding of public science and technology organizations are consistent with the annual budget preparation and allocation time. Supplementary funding of public science and technology organizations is allocated autonomously and transferred annually according to the laws on state budget.

b) Public science and technology organizations achieving from 60 to 79 points: maximum allocation equal to 100% of the fixed funding of public science and technology organizations as stipulated in point a, Clause 2 of this Article during the immediately preceding stability period.

c) Public science and technology organizations achieving below 60 points: maximum allocation equal to 90% of the fixed funding of public science and technology organizations as stipulated in point a, Clause 2 of this Article during the immediately preceding stability period.

The competent state management agency shall organize the evaluation of the results of activities of public science and technology organizations in the following year. If the score of the evaluation of the results of activities of public science and technology organizations reaches the level specified in point a or point b of this clause, public science and technology organizations shall be established and allocated fixed funding and additional funding according to the provisions of point a of Clause 2 and points a and b of Clause 3 of this Article for the subsequent stable period (five years). If the score of the evaluation of the results of activities of public science and technology organizations continues to fall below 60 points in three consecutive evaluations over three consecutive years, the competent state management agency shall consider and decide on the operation of public science and technology organizations in accordance with the regulations.

4. The results of the evaluation of the activities of public science and technology organizations shall be updated annually by the Ministry of Science and Technology and made public on the National Information System on Science, Technology, and Innovation.

Article 10. Budget Allocation in Implementing Scientific and Technological Tasks and Innovative Activities

1. For budget allocation up to the final product, all funds from the State budget for implementing scientific and technological tasks and innovative activities as stipulated in Clause 1, Clause 2, and Clause 4 of Article 6 of this Decree shall be subject to budget allocation.

2. For partial budget allocation based on research content, excluding funds for purchasing assets equipped for implementing scientific and technological tasks and innovative activities, outsourcing services without standards, norms, and foreign trips, the following expenses may apply the budget allocation mechanism:

a) Labor costs and remuneration for performing tasks;

b) Raw materials, fuel, materials, specimens, tools, spare parts, consumables, energy, documents, data, books, newspapers, and reference journals;

c) Hiring domestic and foreign experts;

d) Hiring scientific and technical services with standards, norms, and unit prices;

đ) Conference, scientific conference, forum, scientific seminar expenses; survey, investigation, and data collection expenses serving the task;

e) Publishing research results, intellectual property expenses;

g) General management expenses for the task at the leading organization;

h) Other expenses appropriate to the nature of the task and approved by the reviewing authority.

3. The method of determining the level and method of determining the budget allocation for scientific and technological tasks and innovative activities is as follows:

a) The level of budget allocation is based on:

a1) The budget estimate proposed in the task description of scientific and technological tasks and innovative activities;

a2) Expenditure levels according to current standards, norms, and unit prices;

a3) For partial budget allocation based on research content, the budget allocation amount is determined according to each research content proposed for budget allocation and according to the expenditure items allowed to apply the budget allocation mechanism as stipulated in Clause 2 of this Article. The total budget of the research contents subject to budget allocation is combined into the total budget allocation for the scientific and technological task and innovative activity.

b) The method of determining the budget allocation for scientific and technological tasks and innovative activities is as follows:

b1) The commitment of the leading organization regarding the final product and output quality (for the form of budget allocation up to the final product);

b2) The assessment result of the Science and Technology Council on the scientific and technological task and innovative activity in accordance with the laws on science, technology, and innovation.

4. Funds for implementing scientific and technological tasks and innovative activities shall be transferred once or according to the progress of the task implementation. Labor cost funds must be recorded as income of the leading organization to pay directly to individuals participating in the task, supporting the task, and other outsourced professional expenses, except for expenses for individuals not belonging to the leading organization.

5. For budget allocation up to the final product, the commitment of the final product is the basis for evaluating the results when concluding and settling accounts for the scientific and technological task and innovative activity. The leading organization implementing the scientific and technological task and innovative activity can independently adjust between expense categories and content, decide to use labor cost funds to hire domestic and foreign experts according to the agreed budget; there is no need to settle accounts in detail according to each expense category and content, but settle the total task implementation funds according to the scientific, technological, innovative, and digital transformation budget item based on the evaluation of the final product.

6. For partial budget allocation based on research content, the leading organization implementing the scientific and technological task and innovative activity can adjust within each expense item as stipulated in Clause 1, Clause 2, and Clause 4 of Article 6 of this Decree, and decide to use labor cost funds to hire domestic and foreign experts according to the agreed budget.

7. The leading organization implementing the scientific and technological task and innovative activity has autonomy and responsibility for deciding the use of budget funds. The leading organization implementing the scientific and technological task and innovative activity is responsible for ensuring the proper, effective, and economical use of funds; storing vouchers and being accountable when required by competent authorities.

8. The management agency of scientific and technological tasks and innovative activities is responsible for organizing the determination of budget allocation content and budget amount; monitoring the progress of implementation, conducting spot checks when necessary; evaluating the acceptance results based on the committed product; handling violations according to regulations if the leading organization fails to complete the task.

Article 11. Handling of funds in cases where scientific and technological tasks and innovation activities do not achieve the expected final results

In cases where all regulations on managing scientific and technological tasks and innovation activities, implementation procedures, research content, and risk prevention measures have been fully implemented but the results of the task do not meet the set objectives, the organization primarily responsible for implementing the scientific and technological tasks and innovation activities shall not be required to refund the state budget for the funds used according to the stated purpose, scope, and content in the Task Description for Scientific and Technological Tasks and Innovation Activities, except for the following amounts:

1. The funds allocated to the scientific and technological tasks and innovation activities at the Treasury account of the organization primarily responsible for implementing the task that have not been used after deducting the amount owed by the organization primarily responsible for implementing the task. The amount owed by the organization primarily responsible for implementing the task is the amount the organization must pay for goods, services, and labor performed but not yet settled.

2. The funds temporarily advanced by the organization primarily responsible for implementing the scientific and technological tasks and innovation activities to related organizations and individuals for the implementation of research content or provision of goods and services that have not been carried out. This amount corresponds to the part of work, goods, and services that have not been completed.

3. The funds used improperly according to the stated purpose, scope, and research content in the Task Description for Scientific and Technological Tasks and Innovation Activities.

Section 2.

SOCIAL RESOURCES FOR SCIENCE, TECHNOLOGY AND INNOVATION

Article 12. Social investment for science, technology and innovation

1. Utilizing the Science and Technology Development Fund of enterprises, organizations, and public institutions.

2. Expenditure by enterprises sponsoring scientific research, technological development, and innovation; expenditure by enterprises for scientific research, technological development, and innovation.

3. Utilizing grants received from non-affiliated enterprises, organizations, and individuals both domestically and internationally for scientific research, technological development, and innovation activities.

Article 13. Contents of expenditures from the Science and Technology Development Fund of enterprises, organizations, and public institutions

1. State-owned enterprises may use the Science and Technology Development Fund to implement key projects and strategic technology development projects as stipulated in Clause 2, Article 31 of the Law on Science, Technology and Innovation as follows:

a) Hiring or paying salaries to domestic and foreign experts under full-time, part-time, advisory, or task-based engagement for research tasks, training experts, and technology transfer experts. Expert hiring can be conducted through direct designation or contract signing. The fee for hiring experts is determined based on market principles, through negotiations between the parties based on the nature of the task, duration, and expertise level. Specific expenditure levels are decided by the organization or enterprise. Forms of expert hiring contracts include service contracts; phased research contracts; joint research contracts with intellectual property sharing.

b) State-owned enterprises may use the Science and Technology Development Fund to directly purchase foreign technologies, products, and equipment for analysis, learning, decoding technology, and developing strategic technology through direct supplier designation and price negotiation. Products and equipment after analysis and decoding are considered consumables and not included in the value of the enterprise's assets.

Purchases must align with the approved objectives, content, and scope of scientific research, technological development, and innovation tasks. State-owned enterprises are autonomous in selecting, negotiating, and directly purchasing foreign technologies, products, and equipment. They must comply with import-export regulations, national security, intellectual property rights, and technology safety provisions. State-owned enterprises bear full responsibility for the effectiveness and legality of the procurement and use of technology, products, and equipment.

c) State-owned enterprises may use the Science and Technology Development Fund to directly purchase technology secrets. State-owned enterprises are autonomous in selecting, negotiating, and directly purchasing technology secrets. Direct purchases of technology secrets must align with the approved objectives, content, and scope of scientific research, technological development, and innovation tasks. State-owned enterprises bear full responsibility for the effectiveness and legality of the procurement and use of technology secrets.

d) State-owned enterprises may use the Science and Technology Development Fund to implement cooperative research tasks and projects with foreign countries to access and master technology and must comply with regulations on protecting state secrets and protecting intellectual property rights under intellectual property laws and other relevant regulations. Implementation of cooperative research tasks and projects with foreign countries shall follow the contents stipulated in this clause.

đ) Acquiring enterprises, laboratories, research and development centers; merging enterprises to own technology secrets:

State-owned enterprises have the right to autonomously decide on acquisitions and mergers according to their own science and technology development strategy, ensuring alignment with industry and sector development strategies and the orientation of the state asset management agency. Technology secrets acquired through mergers and acquisitions of enterprises, laboratories, and research and development centers must directly serve strategic technology development. Acquisitions and mergers as prescribed in this point must ensure transparency, prevent conflicts of interest, and bear comprehensive accountability.

The acquisition and merger shall only be carried out when fully satisfying the following conditions: the project is a key project or a strategic technology development project implemented based on tasks assigned by the Prime Minister or the competent ministry to state-owned enterprises; there is a clear investment plan including technological analysis, transfer plans, and effective exploitation of technological secrets after acquisition; there is a unified opinion from the agency representing the state owner regarding the merger of enterprises, acquisition of enterprises, laboratories, research and development centers.

Acquisition abroad or domestic acquisition and merger shall be conducted through direct negotiation without mandatory bidding or auction.

State-owned enterprises have the right to designate and directly sign contracts with domestic and foreign consulting units and experts to support the evaluation and negotiation process.

The value of assets and equipment of the enterprise, laboratory, research and development center after acquisition, and technological secrets after enterprise merger shall be recorded and entered into accounting books according to current regulations.

e) Other necessary expenses serving research, access, purchase of technological secrets, decoding of advanced foreign technologies.

2. Enterprises, organizations, public institutions may use the science and technology development fund to implement acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises in accordance with point d, Clause 2, Article 66 of the Law on Science and Technology and Innovation as follows:

a) Enterprises, organizations, public institutions using the science and technology development fund for acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises must issue internal management regulations. Internal management regulations stipulate principles, criteria for selecting innovative start-up projects or innovative start-up enterprises, authority, and supervision of reports on acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises;

b) Principles for acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises include transparency, financial and technological risk management, measures to prevent conflicts of interest; compliance with investment risk limits approved in the annual science and technology development fund utilization plan; compliance with internal procedures for assessment, approval, signing, and monitoring reports;

c) Criteria for selecting innovative start-up enterprises for acquisitions, mergers, investments, or joint investments include: the innovative start-up enterprise has a legal business registration in Vietnam; has innovative products or services with rapid growth potential; has the ability to create financial or strategic benefits consistent with the objectives of state-owned enterprises;

d) The proposal for the policy to acquire, merge, invest, or jointly invest in innovative start-up projects or innovative start-up enterprises includes the main contents: description of the innovative start-up project or innovative start-up enterprise; acquisition, merger, investment, or joint investment objectives; proposed acquisition, merger, investment, or joint investment levels; preliminary risk and benefit analysis;

đ) Acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises must conduct internal assessments or hire independent units to evaluate risks: technology (feasibility); market (potential and competition); finance (cash flow, costs, profits). Assessment results are mandatory prerequisites before approving investments, acquisitions, mergers, or joint investments in innovative start-up projects or innovative start-up enterprises;

e) The decision to approve acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises is decided by the Board of Directors or the authorized representative of the enterprise, organization, or public institution based on: assessment results; proposed acquisition, merger, investment, or joint investment levels; comparison with risk thresholds and total approved risk levels;

g) The signing of contracts for acquisitions, mergers, investments, or joint investments in innovative start-up enterprises must ensure: clear provisions for equity withdrawal or loss handling; binding responsibilities of the innovative start-up enterprise to fulfill commitments;

Supervision, evaluation, and reporting mechanisms for activities related to acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises:

Establish periodic monitoring mechanisms (quarterly or semi-annually) for: activities of innovative start-up projects/innovative start-up enterprises; financial effectiveness; emerging risk signs.

Develop and issue procedures for handling risks/losses when they occur: stop investing; withdraw capital; change cooperation forms.

i) State-owned enterprises, public organizations, public service units using the science and technology development fund for acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises are responsible for regularly or ad hoc reporting to the agency representing the state owner; the competent financial authority (if necessary).

State-owned enterprises, public organizations, public service units using the science and technology development fund for acquisitions, mergers, investments, or joint investments in innovative start-up projects or innovative start-up enterprises must conduct annual independent audits on: investment portfolios; related financial reports; implementation results of commitments.

3. Enterprises, organizations, and public service units may use the science and technology development fund to directly implement, commission, or hire the performance of scientific research, technological development, and innovation tasks. These tasks must have research, application, and development goals for new technologies, commercialization of scientific research results, and technological development. Expenses incurred to carry out scientific research, technological development, and innovation tasks, which are not production costs or marketing expenses, include:

a) Labor costs including salaries, wages, and contributions with the nature of salary for researchers, engineers, and technical specialists directly engaged in scientific research, technological development, and innovation activities;

b) Direct costs serving scientific research, technological development, and innovation activities including material, fuel, and electricity costs directly serving scientific research, technological development, and innovation activities; costs for developing and producing equipment and molds for testing and experimentation; costs for samples and prototypes that are not fixed assets and costs for common testing solutions; product testing fees; maintenance, calibration, and rental costs for research equipment;

c) Depreciation costs of assets serving scientific research, technological development, and innovation activities including depreciation costs of machinery, equipment, and laboratories used for scientific research, technological development, and testing; depreciation costs of intangible assets such as patents, industrial designs, semiconductor circuit layout designs, plant varieties, and breeding materials;

d) Testing and certification costs including measurement service costs, product testing costs, equipment calibration costs; costs for renting external laboratories or testing facilities;

đ) Intellectual property costs including registration, maintenance, and extension fee for protection certificates of inventions, industrial designs, software copyrights; exploitation fees for intellectual property rights; costs for hiring experts, lawyers, or industrial property representation services to describe inventions or perform other related intellectual property representation services;

e) Technology transfer and reception costs including costs for purchasing technology, software, exclusive usage rights; costs for transferring technology from research institutes and universities;

g) Costs for external scientific research, technological development, and innovation services under contracts for outsourcing scientific research, technological development, and innovation or cooperative research tasks with institutes, schools, and science and technology organizations;

h) Costs related to process and product innovation including prototype design costs, new product model costs; new production process testing costs; business model improvement consulting costs;

i) Management and support costs for scientific research, technological development, and innovation activities including management costs for scientific research, technological development, and innovation tasks;

k) Other costs directly and reasonably associated with scientific research, technological development, and innovation activities are recorded;

4. Enterprises, organizations, and public service units may use the science and technology development fund to organize and implement research activities abroad, hire foreign partners to implement research activities abroad without going through investment projects and comply with state secrets protection regulations and intellectual property rights protection laws;

5. Support for enterprises', organizations', and public service units' scientific research, technological development, and innovation activities:

a) Provision of physical and technical infrastructure: Establishing research and development organizations, analytical, testing, experimental, certification, calibration, and product testing centers; enterprise information infrastructure and databases on scientific and technological activities and innovation statistics; machinery and equipment serving scientific, technological, and innovation activities; operational, maintenance, repair, upgrade costs for physical and technical infrastructure and equipment serving scientific, technological, and innovation activities; quality management systems for enterprises, organizations, and public service units;

b) Purchase of usage rights and ownership: Technical know-how transferred in the form of technological plans, technological processes, engineering designs, technical solutions, formulas, technical parameters, drawings, technical diagrams, computer programs, data information; production rationalization solutions, technological innovation; intellectual property rights; inventions; domestic and international research results, products, access accounts to databases, software usage rights; service usage fees to improve productivity and product quality or develop new products for enterprises, organizations, and public service units;

c) Purchase of machinery, equipment, software, technical documents, and accompanying services for technological innovation directly serving production and business activities to replace part or all of the existing technology with more advanced technology to enhance productivity and product quality or develop new products for enterprises, organizations, and public service units;

d) Training and capacity building costs for scientific research, technological development, and innovation for enterprises, organizations, and public service units;

đ) Costs for cooperation activities in science, technology, and innovation with domestic and foreign organizations, individuals, and enterprises: survey and partner search activities, domestic and international technology needs; costs for joint research collaboration tasks; operation costs for shared laboratories;

e) For research, development, and application of basic standards; evaluation, testing, appraisal, inspection, promotion, commercialization of new products and technologies; consulting fees, registration, and maintenance of reputable domestic and international quality and food safety certifications; registration, protection, exploitation, and management of intellectual property rights of enterprises, organizations, and public institutions;

g) For wide-scale demonstration activities for new crop varieties, livestock breeds, and new cultivation processes.

6. Management expenses of the science and technology development fund of enterprises, organizations, and public institutions.

Article 14. Management and utilization of the science and technology development fund of enterprises, organizations, and public institutions

1. Enterprises, organizations, and public institutions have the right to independently manage and be responsible for the use of the science and technology development fund. Expenditures from the science and technology development fund of enterprises, organizations, and public institutions according to the contents stipulated in Article 13 of this Decree must have supporting documents in accordance with the expenditure regulations of the Fund, self-declare and bear responsibility for the legality of the documents. Expenditures from the science and technology development fund of enterprises shall not overlap with expenditures allocated by enterprises for research, development, and innovation as stipulated in Article 15 of this Decree.

2. For voluntary contributions, donations, and legacies legally made to implement the tasks of the science and technology development fund, they shall be carried out according to agreements with the contributing organizations and individuals (if any) and comply with Vietnamese laws and international treaties to which Vietnam is a party. Voluntary contributions, donations, and legacies that harm national interests, security, defense, violate anti-corruption laws, money laundering activities, terrorist financing, and other illegal activities shall not be accepted.

3. At the end of the fiscal year, remaining voluntary contributions, donations, and legacies that have not been fully utilized shall continue to be used by enterprises, organizations, and public institutions to implement the expenditure items of the science and technology development fund without being subject to usage time limits and shall not be remitted to the state budget.

Article 15. Expenditures of enterprises for research, development, and innovation

1. Enterprises may include financial support (in cash or in kind) provided to organizations and individuals to carry out scientific research, technological development, and innovation in the deductible expense base when determining corporate income tax payable under sub-item b5 of item b of Clause 1 of Article 9 of the Corporate Income Tax Law, as follows:

a) The recipients of financial support under this provision include: National Science and Technology Development Fund, National Technology Innovation Fund, Science, Technology, and Innovation Development Fund of Ministries, agencies at the level of ministries, government agencies, central-level agencies, provincial People's Committees, National Venture Capital Fund, local venture capital funds; scientific and technological organizations established in accordance with the law; experts, scientists, individuals implementing scientific research, technological development, and innovation tasks in accordance with the law on science, technology, and innovation; organizations with the function of raising funds for scientific research, technological development, and innovation established and operating in accordance with the law;

b) Documentation to determine financial support expenditures under this provision includes: Confirmation records of financial support or documents, materials (paper or electronic form) confirming financial support expenditures signed and stamped by the representative of the enterprise providing the financial support and the representative of the recipient enterprise (if applicable); signed by the recipient in case of experts, scientists, or individuals; accompanied by invoices and supporting documents for financial support in cash or in kind;

c) Recipients of financial support are responsible for using and distributing the financial support funds for scientific research, technological development, and innovation activities in accordance with their intended purposes. In cases where financial support funds are misused for scientific research, technological development, and innovation activities, they will be handled in accordance with the law.

2. Enterprises may include expenditures for scientific research, technological development, and innovation within the deductible expense base when determining corporate income tax payable under item a and sub-item b6 of item b of Clause 1 of Article 9 of the Corporate Income Tax Law, including:

a) Costs incurred in conducting research and development activities, including: salaries, wages, and other amounts having the nature of salaries and wages for direct workers participating in scientific research and technological development activities; direct costs serving scientific research and technological development activities; costs for leasing and utilizing research results; copyright, transfer of ownership, and use rights of industrial property objects; depreciation costs, leasing costs for machinery and equipment serving scientific research and technological development activities in laboratories; costs for laboratory-scale experimental production not yet ready for commercialization; costs for registering intellectual property rights protection;

b) Costs incurred in conducting innovation activities, including: salaries, wages, and other contributions having the nature of salaries for workers participating in innovation activities; costs for hiring domestic and foreign consultants participating in innovation activities; costs for using innovation services, digital spaces, online support; costs for experimental production, prototype product manufacturing, technology refinement, product testing; costs for attending short-term domestic and foreign training courses; costs for participating in domestic and foreign trade fairs and exhibitions to introduce products.

c) Leasing for scientific research, technological development, and innovation. The documentation to determine leasing expenses for scientific research, technological development, and innovation.

The documentation to determine leasing expenses for scientific research, technological development, and innovation includes: Lease contracts; handover minutes, product acceptance reports, contract termination documents accompanied by relevant documents, invoices, and receipts.

d) Expenses for decoding technology and purchasing technological secrets;

đ) Information related to the implementation of scientific research and technological development activities as stipulated in point a of this clause includes:

đ1) Proposals on the content of activities and the estimated budget for scientific research and technological development costs; resolutions of the enterprise (if relevant). The proposal on the content of scientific research and technological development activities includes details such as: objectives, scope, time frame, research methods, estimated budget including separate costs for scientific research and technological development, expected research results (measuring indicators, number of patents, utility models, prototypes...);

đ2) Expected/actual human resources for scientific research and technological development activities; expected/actual resources for scientific research and technological development activities such as: machinery, equipment, software, materials serving scientific research and technological development activities;

đ3) Progress reports, experimental logs, test reports, acceptance reports, and reports on the results of scientific research and technological development activities;

đ4) Contracts and agreements related to scientific research and technological development activities;

đ5) Evidence of research results and technological development outcomes such as: research results, prototype products, patent application forms, scientific articles, testing certificates, intellectual property protection certificates, product quality certificates;

e) The expenses for scientific research and technological development activities of enterprises as stipulated in point a of this clause shall be subject to additional expense deduction rates as provided in Clause 3, Article 9 of the Law on Corporate Income Tax if they meet the conditions, scope of application, and time frame as follows:

e1) Enterprises are responsible for proactively submitting information related to the implementation of scientific research and technological development activities of enterprises as stipulated in point đ of this clause to the tax authority where the enterprise registers corporate income tax. Scientific research and technological development activities will only be eligible for additional deduction rates if enterprises comply with this provision;

e2) Enterprises declare the application of additional expense deduction rates as provided in Clause 3, Article 9 of the Law on Corporate Income Tax and related guiding documents during the period of implementing scientific research and technological development activities consistent with the corporate income tax calculation period as prescribed by the Law on Corporate Income Tax;

e3) Enterprises are responsible for storing documentation proving scientific research and technological development activities and financial records related to these activities in accordance with accounting laws; they must provide explanations when requested by competent authorities;

e4) Enterprises are encouraged to establish management systems for scientific research and technological development activities that comply with the National Standard ISO 56000 for Innovation Management (or equivalent).

3. The Ministry of Finance shall coordinate with the Ministry of Science and Technology to issue detailed guidance on the contents stipulated in Clause 2 of this Article.

Chapter III

FINANCIAL MECHANISM FOR SCIENCE AND TECHNOLOGY DEVELOPMENT FUNDS AND INNOVATION FUNDS

SCIENCE AND TECHNOLOGY DEVELOPMENT FUNDS AND INNOVATION FUNDS

Section 1.

SCIENCE AND TECHNOLOGY DEVELOPMENT FUND AND INNOVATION FUND

INNOVATION FUND

Article 16. Science, technology, and innovation development fund of Ministries, ministerial-level agencies, government agencies, central agencies, and provincial People's Committees

1. Ministries, ministerial-level agencies, government agencies, central agencies, and provincial People's Committees (referred to as Ministries, sectors, localities) shall establish science, technology, and innovation development funds based on actual circumstances. In case of establishing such a fund, Ministries, sectors, and localities shall entrust existing agencies within their organizational systems to manage the science, technology, and innovation development fund (referred to as the Fund Management Agency). The entrusted agency shall not be the state management agency responsible for science, technology, and innovation activities or the financial agency of Ministries, sectors, and localities.

2. The organization of the Fund includes the Fund Management Board, the Audit Committee, and the Fund Management Agency. The Fund Management Board is established by the Minister, Head of Government Agencies, Central Agencies, and Chairman of Provincial People's Committees, operates either full-time or part-time, and is organized according to actual conditions without increasing the total number of staff currently available in Ministries, sectors, and localities. The Audit Committee operates on a part-time basis and is appointed and dismissed by the Fund Management Board. Members of the Audit Committee cannot be spouses, parents, children, or full siblings of members of the Fund Management Board, the Fund Director, Deputy Directors, or the Chief Accountant or Head of the Financial Department of the Fund. The working system, duties, rights, organization, and operation of the Fund Management Board, the Audit Committee, and the Fund Management Agency are stipulated in the Charter of the Science, Technology, and Innovation Development Fund (referred to as the Fund) issued by the Ministers of Ministries, ministerial-level agencies, government agencies, central agencies, and Chairmen of Provincial People's Committees.

3. Administrative expenses and operational expenses of the Fund according to its functions are budgeted annually from the state budget in accordance with Clause 10, Article 6; Points d, đ, e, and g, Clause 2, Article 7 of this Decree.

4. Contents of expenditures for ordering, sponsoring programs, tasks in science, technology, and innovation of Ministries, sectors, and localities; supporting funding, interest rate subsidies for applying technology, transferring technology, innovating technology, and innovation; supporting activities to enhance scientific and technological capacity; supporting activities to develop innovation, startup ecosystems, promote innovation culture, and startups by the science, technology, and innovation development fund of Ministries, sectors, and localities are carried out according to the provisions of Clauses 1, 2, 3, 4, and 5, Article 6 of this Decree. The science, technology, and innovation development fund of localities supports funding and interest rate subsidies for applying technology, transferring technology, innovating technology, and innovation for small and medium-sized enterprises in the locality. The planning and determination of the annual state budget allocation for the fund to implement the contents stipulated in Clause 2 of this Article do not include voluntary contributions, donations made by organizations and individuals.

5. Ordering, sponsoring, and supporting activities of the Fund as stipulated in Clause 4 of this Article must ensure transparency, economy, avoid waste, and comply with relevant laws. Organizations and individuals self-declare and are responsible for data and information in the application for ordering, sponsoring, and supporting. The Fund does not order, sponsor, or support organizations and individuals who have received orders, sponsorships, and supports from other state sources for the same item. The Fund does not support costs for organizations and individuals who have voluntarily contributed, donated to the Fund.

6. The acceptance, management, and use of legitimate voluntary contributions, donations from organizations and individuals are implemented in accordance with laws on science, technology, and innovation and state budget laws. The Fund Management Agency develops an annual financial plan for allocating and using legitimate voluntary contributions, donations from organizations and individuals in accordance with assigned functions and tasks, submits it for approval by Ministries, ministerial-level agencies, government agencies, central agencies, and Provincial People's Committees, and complies with legal regulations. At the end of the fiscal year, unused voluntary contributions, donations are retained in the fund for use and do not need to be returned to the state budget.

7. Ministries, ministerial-level agencies, government agencies, central agencies, and provincial People's Committees are responsible for inspecting and supervising the operations of the Fund Management Agency to ensure timely and effective disbursement and use of the state budget.

8. Evaluation of the results and effectiveness of the Fund's activities is conducted as follows:

a) Annually, the head of the Fund Management Agency is responsible for preparing a report evaluating the results and effectiveness of the Fund's activities based on the outcomes and effectiveness of ordered, sponsored, and supported activities; the disbursement results of the Fund based on the five-year strategy and plan for developing science, technology, and innovation of Ministries, sectors, and localities, submitted to the competent authority.

b) Ministries, sectors, and localities decide whether to conduct self-evaluation or hire independent organizations or individuals to evaluate the effectiveness of the Fund's activities. The cost of evaluating the results and effectiveness of the Fund's activities is allocated from the regular expenditure budget for science, technology, innovation, and digital transformation.

Article 17. Management and use of state budget funds for ordering and sponsoring scientific and technological tasks and innovation; support activities through science and technology development funds and innovation of Ministries, ministerial-level agencies, central agencies, provincial People's Committees.

1. The leading organizations implementing scientific and technological tasks and innovation ordered and sponsored by the Fund; organizations and individuals receiving support from the Fund shall be responsible for:

a) Issuing internal expenditure regulations to manage the use of funds for implementing scientific and technological tasks and innovation ordered and sponsored by the Fund, and applying them openly and transparently;

b) Using funds in accordance with objectives and purposes; ensuring efficiency and economy;

c) Settling accounts with the Fund Managing Agency. Settlement documents and vouchers include:

c1) Scientific and technological innovation contracts;

c2) For allocated expense funds: A statement of completed work volume including completed work contents and corresponding expenses confirmed by the Task Leader, Chief Accountant or Head of Financial Department and the Head of the leading organization;

c3) For non-allocated expense funds: A statement of completed work volume including completed work contents and corresponding expenses confirmed by the Task Leader, Chief Accountant or Head of Financial Department and the Head of the leading organization; supporting documents proving reasonable and lawful use of funds;

c4) Mid-term and final evaluation reports on scientific and technological tasks and innovation;

c5) For direct support payment settlement documents (interest support, funding support, activity support): Approval decision for support; support contract; results of support activity evaluation at the end; closing contract minutes; consolidated figures for settlement confirmed by the State Treasury where the organization or individual opens an account to receive support activity funds;

d) The leading organization of scientific and technological tasks and innovation is responsible for preparing the budget estimate documents, managing, using and settling accounts for task implementation funds in compliance with legal provisions; storing task documents and evidence of fund usage; being responsible for ensuring reasonable and lawful vouchers and being ready to explain when required by competent authorities;

đ) Misuse of funds for purposes, scope, and research content not specified in the Task Description of scientific and technological tasks and innovation, and other violations causing state budget loss, in addition to recovering the funds, will also be subject to legal sanctions;

2. The Fund Managing Agency shall be responsible for:

a) Establishing management regulations for task implementation funds and submitting them to the supervising agency and higher financial agency;

b) Settling accounts for leading organizations implementing scientific and technological tasks and innovation according to the management regulations for task implementation funds and progress schedule;

c) Checking settlement documents and vouchers as stipulated in point d Clause 1 Article 17 of this Law and issuing transfer vouchers to deposit with the State Treasury where the account is opened to pay money from the fund account to the leading organization of scientific and technological tasks and innovation;

d) Organizing inspections and evaluations to ensure that leading organizations of scientific and technological tasks and innovation use funds in accordance with objectives, requirements, and disbursement schedules;

đ) Considering and deciding to hire independent auditors to audit the use of funds by leading organizations of scientific and technological tasks and innovation ordered and sponsored by the Fund, based on ensuring timely preparation and submission of financial statements for supervisory approval and consolidation of settlement reports sent to the Ministry of Finance. Independent auditor fees are included in the management task budget for scientific and technological tasks and innovation of the Fund Managing Agency;

4. Settlement, review of settlement, verification, and consolidation of settlement shall be carried out in accordance with the legal provisions on state budget.

Section 2.

THE NATIONAL SCIENCE AND TECHNOLOGY DEVELOPMENT FUND

Article 18. Functions of the National Science and Technology Development Fund

The National Science and Technology Development Fund, international trading name: National Foundation for Science and Technology Development, abbreviated: NAFOSTED (hereinafter referred to as NAFOSTED Fund), is an agency with the function of sponsoring, commissioning science and technology programs and tasks; supporting activities to enhance national scientific and technological capacity.

Article 19. Objectives of operations according to the functions of the National Science and Technology Development Fund

1. Promote basic research, applied research, and technology development through commissioning and sponsoring science and technology tasks and programs, prioritizing those aimed at solving interdisciplinary and interregional issues; special science and technology and innovation tasks and programs.

2. Develop and enhance individual and organizational scientific research and technological development capabilities.

Article 20. Principles of operation according to the functions of the National Science and Technology Development Fund

1. Publicly announce management regulations and information about the Fund's activities transparently.

2. Organize selection processes to sponsor and commission the implementation of science and technology programs and tasks, support activities to enhance national scientific and technological capacity based on democracy and equality, fully complying with the provisions of competent authorities, including mechanisms to prioritize female scientists.

3. Implement quality control of research according to international standards, ensuring scientific integrity and professional ethics in scientific research and technological development.

4. The research content of science and technology tasks and activities to support enhancing national scientific and technological capacity funded by the National Science and Technology Development Fund shall not overlap with contents and activities already or currently being implemented using state funds.

5. The acceptance, management, and use of the budget for the National Science and Technology Development Fund's activities must ensure transparency; it shall not accept voluntary contributions, donations, or gifts from domestic organizations and individuals, international organizations, foreign organizations and individuals that harm national interests, security, defense, violate laws on anti-corruption, money laundering, terrorist financing, and other illegal activities.

Article 21. Tasks and powers according to the functions of the National Science and Technology Development Fund

1. Tasks according to functions

a) Carry out tasks consistent with operational objectives, serving state management in the fields of science, technology, and innovation;

b) Accept, manage, and use the budget resources for operations as stipulated in Article 22 of this Decree;

c) Implement reporting and accounting systems as prescribed for public service units;

d) Comply with inspections, audits conducted by competent state management agencies as prescribed by law;

đ) Manage and use assets in accordance with laws on managing and using public assets;

e) Resolve complaints, denunciations, and recommendations related to the activities of the National Science and Technology Development Fund as prescribed by law;

g) Manage the organization and personnel of the National Science and Technology Development Fund as prescribed by law;

h) Perform other tasks as directed by the Minister of Science and Technology.

2. Powers according to functions

a) Organize and operate in accordance with the principles and objectives of the National Science and Technology Development Fund;

b) Implement full or partial funding commissions and sponsorships for science and technology programs and tasks through selection and direct assignment processes;

c) Organize the selection process and implement support for activities to enhance national scientific and technological capacity;

d) Monitor, supervise, and evaluate the implementation and use of funds for science and technology tasks and activities to enhance national scientific and technological capacity;

đ) Organize research, advise, and draft proposals for competent authorities to issue regulatory documents, strategies, plans, priority directions, and other documents to serve the management and implementation of sponsorships and supports by the National Science and Technology Development Fund;

e) Suspend or request competent authorities to suspend sponsorships, commissions, supports, fund allocations, or recover funds already sponsored, commissioned, supported, or allocated when violations of the Fund’s financial usage regulations and related laws are discovered;

g) Issue operational regulations and other documents to serve the activities of the National Science and Technology Development Fund;

h) Compile annual plans and funding needs;

i) Cooperate with domestic and foreign organizations and individuals, international organizations on matters related to the activities of the National Science and Technology Development Fund.

Article 22. Budget and Content of Management and Operational Activities of the National Science and Technology Development Fund According to Its Functions

Clause 1. State budget sources:

a) Funding for support, assistance, and management activities of the National Science and Technology Development Fund shall be allocated from the expenditure on scientific, technological, innovation, and digital transformation affairs.

Annually, based on the guidance of the Ministry of Science and Technology, the National Science and Technology Development Fund shall prepare plans and budget estimates for scientific, technological, and innovation activities of the Fund according to point e, Clause 2, Article 7 of this Decree, and submit them to the Ministry of Science and Technology for review and approval.

Based on the approved budget estimate, the Ministry of Science and Technology shall notify the National Science and Technology Development Fund in writing of the total funding for scientific and technological tasks, capacity enhancement activities, and other support activities. Based on this notification, the National Science and Technology Development Fund shall develop a financial plan and submit it to the Ministry of Science and Technology for approval.

b) Funding provided through the National Science and Technology Development Fund for scientific and technological tasks assigned by the Ministry of Science and Technology;

c) Annual funding for support, placement orders, and assistance provided by the National Science and Technology Development Fund shall not exceed three times. The initial funding shall be based on the amount proposed by the Fund but not more than 40% of the total anticipated funding for placement orders and support according to the annual plan and assigned before March 31 of the fiscal year. Subsequent funding amounts will be determined based on the Fund's proposals considering the disbursement progress of previously allocated funds and the disbursement plan for the next phase. The final funding allocation must occur before September 1 each year.

d) Management expenses of the National Science and Technology Development Fund shall be annually budgeted by the Ministry of Science and Technology, including the expenditures specified in Clause 10, Article 6 of this Decree.

2. Sources outside the state budget:

a) Voluntary contributions, donations, gifts, and lawful transfers from domestic organizations and individuals, international organizations, and foreign organizations and individuals;

b) Income from interest on deposits and other lawful revenues.

3. Content of Activities of the National Science and Technology Development Fund:

a) Expenditure for supporting scientific and technological tasks as stipulated in Clauses 1 and 2, Article 6 of this Decree.

b) Expenditure for enhancing national scientific and technological capabilities as stipulated in Clause 3, Article 6 of this Decree.

c) Expenditure for management, operation, and activities according to functions as stipulated in Clauses 10, 11, 12, 13, 14, 15, 16, 17, 18, and 19, Article 6 of this Decree.

Article 23. Financial and Accounting System of the National Science and Technology Development Fund

1. The National Science and Technology Development Fund shall apply the administrative and public service accounting system as prescribed by the law on accounting.

2. The National Science and Technology Development Fund shall organize its accounting department in accordance with the law on accounting and internal regulations of the Fund.

3. The National Science and Technology Development Fund must implement accounting and statistical work in accordance with current laws; record original vouchers, update accounting books, ensuring full, timely, truthful, accurate, and objective reflection of economic and financial activities.

4. Management and utilization of state budget funds placed, funded, and supported by the National Science and Technology Development Fund shall be carried out in accordance with Article 17 of this Decree.

5. Settlement and finalization of state budget expenditures for tasks and activities placed, funded, and supported by the National Science and Technology Development Fund:

a) Finalization for annual scientific and technological tasks and capacity enhancement activities:

The National Science and Technology Development Fund has the responsibility to examine and approve the settlement of state budget expenditures for the organization responsible for scientific and technological tasks and to inform the reviewed settlement figures for the tasks and activities placed, funded, and supported by the Fund; compile and report annually to the Ministry of Science and Technology based on the following:

a1) Tasks implemented under the final product cost-sharing method: Approval decision for the task, support approval, and related decisions; scientific and technological contracts and innovation contracts; support contracts; evaluation results of the task and support activity; actual expenditure figures confirmed by the State Treasury at the location where the organization or individual opens an account to receive task implementation funds;

a2) Tasks implemented under the partial cost-sharing method according to research content: Based on the provisions of subpoint a1, point a, Clause 5 of this Article and the documentation and vouchers for the portion of funds not shared corresponding to completed work items confirmed by the Task Leader, Chief Accountant, and Head of the responsible organization in the completed work volume value determination form.

b) Finalization for completed scientific and technological tasks and capacity enhancement activities:

b1) Tasks implemented under the final product cost-sharing method: Based on the provisions of subpoint a1, point a, Clause 5 of this Article and the annual settlement figures for tasks and activities placed, funded, and supported by the Fund;

b2) Tasks implemented under the partial cost-sharing method according to research content: Based on the provisions of subpoint a2, point a, Clause 5 of this Article and the annual settlement figures for tasks and activities placed, funded, and supported by the Fund.

6. The National Science and Technology Development Fund shall transfer surplus funds from the fiscal year to the next year in accordance with the State Budget Law and relevant documents.

Article 24. Supervision, Evaluation, and Accountability

1. Internal supervision

a) The Fund establishes an internal supervision system to monitor compliance with laws and regulations, operational rules, and the effectiveness of financial resource utilization, scientific and technological tasks.

b) Supervision includes regular, ad hoc, and independent post-task audits. Supervision results are disclosed according to regulations and reported to the Management Board of the National Science and Technology Development Fund and the Ministry of Science and Technology.

2. Effectiveness evaluation

a) The National Science and Technology Development Fund organizes periodic evaluations on the effectiveness of funding, procurement, support, strategic goal achievement levels, and state budget utilization efficiency.

b) Evaluation results serve as the basis for adjusting funding, procurement, support allocation plans, and improving governance.

c) The National Science and Technology Development Fund may collaborate with independent organizations to conduct mid-term and final evaluations.

3. Accountability of the National Science and Technology Development Fund The National Science and Technology Development Fund is responsible for publicly disclosing financial information related to its management and operations.

4. Risk management is implemented in accordance with relevant legal provisions.

Article 25. Financial Risk Management During the Implementation of Scientific and Technological Tasks and Innovation Activities

1. Principles of Risk Management

a) In accordance with legal provisions;

b) Based on clear and transparent grounds;

c) With verification files and independent expert opinions (if necessary).

2. Forms of Risk Management Include:

a) Waiving, reducing, or extending repayment periods;

b) Writing off debts (in cases of bankruptcy);

c) Not recovering remaining advances;

d) Not imposing penalties for violations, not charging late payment interest.

3. Financial Risks Include But Are Not Limited To:

a) Task outcomes failing to meet set targets but fully complying with task management regulations, implementation procedures, research content, and risk prevention measures;

b) Asset, equipment, and funding losses due to unforeseeable incidents;

c) The main organizing body being dissolved, bankrupted, or losing its legal entity status;

d) Unable to recover advance funding due to legitimate reasons.

4. Risk management does not alter the accountability of the main organizing body regarding fund usage.

Section 3.

NATIONAL TECHNOLOGY INNOVATION FUND

Article 26. Functions of the National Technology Innovation Fund

The National Technology Innovation Fund (international trade name: National Technology Innovation Fund, abbreviated: NATIF, hereinafter referred to as the NATIF Fund) is an organization with the function of funding, procuring the implementation of innovation programs and tasks; providing interest rate subsidies, funding for technology application, technology transfer, technology innovation, and innovation; supporting activities to develop the innovation system, the startup ecosystem, and promoting an innovation and startup culture.

Article 27. Duties and Authorities of the National Technology Innovation Fund According to Its Functions

1. The National Technology Innovation Fund has the following duties:

a) Receiving and managing financial resources:

a1) Receiving funds from the state budget, voluntary contributions, donations, and lawful gifts from domestic and foreign enterprises, organizations, and individuals;

a2) Managing and using non-state budget funds according to agreements with contributors (if any) and in accordance with the Fund's funding, procurement, support regulations, and internal expenditure rules;

b) Implementing funding, procurement, and support activities:

b1) Announcing priority directions, requirements, contents, and guidance for funding, procurement, and support proposals;

b2) Receiving, reviewing applications, and announcing results;

b3) Implementing full or partial funding for innovation programs and tasks; providing interest rate subsidies; funding for technology application, technology transfer, technology innovation, and innovation; supporting activities to develop the innovation system, the startup ecosystem, and promoting an innovation and startup culture;

b4) Monitoring progress, professional quality, and funding utilization efficiency;

b5) Temporarily suspending, terminating funding, procurement, and support when violations are detected.

c) Performing administrative and organizational tasks:

c1) Resolving complaints, accusations, and suggestions in accordance with the law.

c2) Quản lý, sử dụng tài sản và nguồn nhân lực theo quy định;

c3) Ban hành quy định nội bộ phục vụ hoạt động của Quỹ trong phạm vi thẩm quyền;

c4) Hợp tác trong và ngoài nước về các hoạt động liên quan đến chức năng, nhiệm vụ của Quỹ;

c5) Thực hiện các nhiệm vụ khác theo quy định của Bộ trưởng Bộ Khoa học và Công nghệ.

2. Quỹ Đổi mới công nghệ quốc gia có các quyền hạn sau:

a) Tổ chức triển khai các hoạt động tài trợ, đặt hàng, hỗ trợ của Quỹ phù hợp với mục tiêu, phạm vi hoạt động được giao;

b) Được chủ động lựa chọn nhiệm vụ, dự án, hoạt động, đối tượng tài trợ, đặt hàng, hỗ trợ trên cơ sở định hướng ưu tiên, quy định pháp luật và kế hoạch ngân sách được phê duyệt;

c) Được ký kết hợp đồng, thỏa thuận hợp tác, thuê tổ chức, chuyên gia, nhà khoa học và các cá nhân khác để hỗ trợ hoạt động quản lý của Quỹ;

d) Có quyền điều chỉnh nội dung, dừng hoặc chấm dứt tài trợ, đặt hàng, hỗ trợ trong trường hợp phát hiện vi phạm hoặc không bảo đảm hiệu quả;

đ) Được từ chối tài trợ, đặt hàng, hỗ trợ nếu hồ sơ không đáp ứng yêu cầu, vi phạm tiêu chí, điều kiện theo quy định;

e) Thực hiện các hoạt động hợp tác, hỗ trợ chuyên môn, kỹ thuật về khoa học, công nghệ và đổi mới sáng tạo với doanh nghiệp, tổ chức, cá nhân trong nước và nước ngoài theo thỏa thuận phù hợp với chức năng, nhiệm vụ của Quỹ;

g) Được thực hiện các quyền hạn khác theo quy định của pháp luật.

Điều 28. Nguyên tắc hoạt động theo chức năng của Quỹ Đổi mới công nghệ quốc gia

1. Công bố công khai trên cổng thông tin điện tử của Quỹ Đổi mới công nghệ quốc gia các quy trình, quy định quản lý, thời gian tiếp nhận hồ sơ, tiêu chí đánh giá và kết quả tài trợ, đặt hàng, hỗ trợ.

2. Việc xét tài trợ, đặt hàng, hỗ trợ các nhiệm vụ, hoạt động theo chức năng được thực hiện dân chủ, minh bạch, bảo đảm tính khách quan và phù hợp với từng loại nhiệm vụ, hoạt động.

3. Trường hợp doanh nghiệp, tổ chức đáp ứng đồng thời điều kiện của nhiều hình thức tài trợ, đặt hàng, hỗ trợ của Quỹ Đổi mới công nghệ quốc gia thì được xem xét hưởng đồng thời các hình thức tài trợ, đặt hàng, hỗ trợ tương ứng, nếu đáp ứng đầy đủ điều kiện theo quy định đối với từng hình thức.

4. Bảo đảm nguyên tắc tin cậy; doanh nghiệp, tổ chức tự kê khai và chịu trách nhiệm trước pháp luật về tính hợp pháp, chính xác, trung thực của thông tin, số liệu, nội dung trong hồ sơ đề nghị tài trợ, đặt hàng, hỗ trợ từ Quỹ Đổi mới công nghệ quốc gia.

5. Quỹ Đổi mới công nghệ quốc gia không thực hiện tài trợ, đặt hàng, hỗ trợ đối với tổ chức, cá nhân đã và đang được nhận đặt hàng, tài trợ, hỗ trợ từ các nguồn kinh phí nhà nước khác cho cùng một nội dung, hạng mục. Việc phát hiện trùng lặp sau khi phê duyệt sẽ bị xử lý theo quy định, bao gồm thu hồi kinh phí và xử phạt tổ chức, cá nhân vi phạm nếu kê khai sai hoặc gian lận.

Điều 29. Ngân sách hoạt động của Quỹ Đổi mới công nghệ quốc gia

1. Nguồn ngân sách nhà nước:

a) Căn cứ kế hoạch tài chính được Bộ Khoa học và Công nghệ phê duyệt, Bộ Tài chính thực hiện cấp phát bằng lệnh chi tiền vào tài khoản tiền gửi của Quỹ mở tại Kho bạc Nhà nước kinh phí chi hoạt động theo chức năng của Quỹ Đổi mới công nghệ quốc gia để thực hiện việc tài trợ, đặt hàng, hỗ trợ theo chức năng của Quỹ;

b) Kinh phí cấp thông qua Quỹ Đổi mới công nghệ quốc gia cho các nhiệm vụ khoa học, công nghệ và đổi mới sáng tạo do Thủ tướng Chính phủ, Bộ Khoa học và Công nghệ giao;

c) Kinh phí chi quản lý của Quỹ Đổi mới công nghệ quốc gia được Bộ Khoa học và Công nghệ giao dự toán hằng năm bao gồm các nội dung chi quy định tại khoản 10 Điều 6 Nghị định này;

d) Kinh phí tại điểm a khoản 1 Điều này hằng năm của Quỹ Đổi mới công nghệ quốc gia được cấp tối đa không quá 03 lần. Kinh phí cấp lần đầu căn cứ vào số kinh phí do Quỹ đề xuất nhưng không quá 40% của tổng số kinh phí dự kiến theo kế hoạch năm và được giao trước ngày 31 tháng 3 của năm ngân sách. Các lần cấp kinh phí tiếp theo được xác định trên cơ sở đề xuất của Quỹ Đổi mới công nghệ quốc gia căn cứ vào tiến độ giải ngân kinh phí đã cấp. Thời điểm cấp kinh phí lần cuối trước ngày 01 tháng 9 hằng năm.

2. Các nguồn ngoài ngân sách nhà nước:

a) Các khoản đóng góp tự nguyện, tài trợ, hiến, tặng hợp pháp của tổ chức, cá nhân trong và ngoài nước; thu từ hoạt động hợp tác theo thỏa thuận phù hợp với chức năng, nhiệm vụ của Quỹ Đổi mới công nghệ quốc gia;

b) Lãi tiền gửi, các khoản thu hợp pháp khác theo quy định;

c) Các nguồn hỗ trợ dưới hình thức hiện vật, tài sản, dịch vụ có giá trị hoặc nguồn tài chính chuyển vào tài khoản của Quỹ Đổi mới công nghệ quốc gia tại ngân hàng thương mại. Quỹ Đổi mới công nghệ quốc gia có trách nhiệm tiếp nhận, quản lý, hạch toán, sử dụng đúng mục đích, đối tượng, hiệu quả; bảo đảm công khai, minh bạch và tuân thủ quy định pháp luật.

3. Nội dung chi hoạt động chức năng của Quỹ Đổi mới công nghệ quốc gia:

a) Chi tài trợ, đặt hàng nhiệm vụ đổi mới sáng tạo quy định tại khoản 1 khoản 2, khoản 4 Điều 6 của Nghị định này;

b) Chi hỗ trợ lãi suất vay quy định tại khoản 5 Điều 6 Nghị định này;

c) Chi hỗ trợ hoạt động phát triển hệ thống đổi mới sáng tạo, hệ sinh thái khởi nghiệp sáng tạo, thúc đẩy văn hóa đổi mới sáng tạo và khởi nghiệp sáng tạo quy định tại khoản 6 Điều 6 Nghị định này;

d) Chi hoạt động quản lý, điều hành quy định tại các khoản 10, 11, 12, 13, 14, 15, 16, 17, 18 và 19 Điều 6 Nghị định này.

Điều 30. Quản lý, sử dụng và thanh quyết toán ngân sách nhà nước

1. Quản lý, sử dụng ngân sách nhà nước Quỹ Đổi mới công nghệ quốc gia quản lý, sử dụng ngân sách nhà nước quy định tại khoản 1 Điều 29 Nghị định này theo quy định của pháp luật về khoa học, công nghệ và đổi mới sáng tạo, ngân sách nhà nước và pháp luật có liên quan.

2. Quản lý, sử dụng kinh phí ngân sách nhà nước thực hiện nhiệm vụ đổi mới sáng tạo được Quỹ Đổi mới công nghệ quốc gia đặt hàng, tài trợ, hỗ trợ theo quy định tại Điều 17 Nghị định này.

3. Việc quyết toán, xét duyệt quyết toán, thẩm tra và tổng hợp quyết toán thực hiện theo quy định của pháp luật về ngân sách nhà nước, khoa học, công nghệ và đổi mới sáng tạo.

Điều 31. Tiếp nhận, quản lý và sử dụng nguồn kinh phí ngoài ngân sách của Quỹ Đổi mới công nghệ quốc gia

1. Nguyên tắc tiếp nhận và hạch toán

a) Các nguồn ngoài ngân sách nhà nước chuyển vào tài khoản của Quỹ Đổi mới công nghệ quốc gia tại các ngân hàng thương mại hoặc tiếp nhận dưới hình thức hiện vật, tài sản, dịch vụ có giá trị. Quỹ Đổi mới công nghệ quốc gia có trách nhiệm tổ chức tiếp nhận, quản lý, sử dụng các nguồn lực này đúng mục đích, đối tượng, hiệu quả và phù hợp với quy định của pháp luật về ngân sách nhà nước và pháp luật có liên quan;

b) Toàn bộ nguồn vốn ngoài ngân sách nhà nước phải được hạch toán, theo dõi riêng và phản ánh đầy đủ trong báo cáo tài chính, báo cáo quyết toán hàng năm của Quỹ Đổi mới công nghệ quốc gia;

c) Việc tiếp nhận hiện vật, tài sản hoặc dịch vụ có giá trị phải được định giá, ghi nhận và sử dụng đúng mục tiêu được hiến, tặng hoặc tài trợ.

2. Nguyên tắc quản lý, sử dụng

a) Quỹ Đổi mới công nghệ quốc gia được quyền chủ động xây dựng kế hoạch tài chính hằng năm và quyết định việc phân bổ, sử dụng các nguồn thu ngoài ngân sách nhà nước theo đúng chức năng, nhiệm vụ được giao, quy chế chi tiêu nội bộ đã được phê duyệt và phù hợp với quy định của pháp luật;

b) Việc sử dụng nguồn ngoài ngân sách phải đúng chức năng, nhiệm vụ, mục tiêu hoạt động của Quỹ Đổi mới công nghệ quốc gia;

c) Việc chi tiêu từ nguồn ngoài ngân sách nhà nước được thực hiện theo quy chế chi tiêu nội bộ của Quỹ Đổi mới công nghệ quốc gia; không áp dụng các quy định về định mức, tiêu chuẩn, chế độ chi tiêu như đối với nguồn ngân sách nhà nước;

d) Quỹ Đổi mới công nghệ quốc gia được sử dụng nguồn thu hợp pháp ngoài ngân sách nhà nước, lãi tiền gửi để chi các hoạt động tăng cường năng lực, bổ sung thu nhập tăng thêm, chi phúc lợi tập thể, hợp đồng chuyên gia, truyền thông, đào tạo và các khoản hỗ trợ khác cho cán bộ, viên chức, người lao động của Quỹ. Việc chi trả được thực hiện theo định mức trong quy chế chi tiêu nội bộ, không bị giới hạn bởi mức trần quy định trong cơ chế tự chủ tài chính áp dụng đối với đơn vị sự nghiệp công lập;

đ) Việc sử dụng kinh phí từ nguồn ngoài ngân sách nhà nước phải bảo đảm nguyên tắc tiết kiệm, hiệu quả, công khai, minh bạch và chịu trách nhiệm giải trình theo quy định của pháp luật;

e) Nguồn thu ngoài ngân sách chưa sử dụng hết trong năm được phép chuyển sang năm sau để tiếp tục sử dụng và được hạch toán đầy đủ trong báo cáo tài chính hàng năm của Quỹ Đổi mới công nghệ quốc gia.

3. Báo cáo, giám sát và kiểm toán

a) Quỹ Đổi mới công nghệ quốc gia có trách nhiệm công khai thông tin tiếp nhận và sử dụng các nguồn ngoài ngân sách theo quy định tại Luật Kế toán, Luật Ngân sách nhà nước và các quy định về công khai tài chính;

b) Việc sử dụng nguồn vốn ngoài ngân sách vẫn chịu sự thanh tra, kiểm tra của cơ quan nhà nước có thẩm quyền khi có yêu cầu.

Điều 32. Chế độ tài chính, kế toán của Quỹ Đổi mới công nghệ quốc gia

1. Quỹ Đổi mới công nghệ quốc gia thực hiện chế độ kế toán, quyết toán và lập báo cáo tài chính, báo cáo quyết toán theo quy định của pháp luật về kế toán và ngân sách nhà nước.

2. Xem xét, quyết định việc thuê kiểm toán độc lập để kiểm toán việc sử dụng kinh phí của tổ chức chủ trì nhiệm vụ khoa học, công nghệ và đổi mới sáng tạo, kinh phí thuê kiểm toán độc lập được bố trí trong nội dung chi cho công tác quản lý nhiệm vụ khoa học, công nghệ và đổi mới sáng tạo của Quỹ Đổi mới công nghệ quốc gia.

Điều 33. Xử lý rủi ro về tài chính trong quá trình thực hiện nhiệm vụ khoa học, công nghệ và đổi mới sáng tạo và việc giám sát, đánh giá, trách nhiệm giải trình Quỹ Đổi mới công nghệ quốc gia

1. Việc xử lý rủi ro về tài chính trong quá trình thực hiện nhiệm vụ khoa học, công nghệ và đổi mới sáng tạo của Quỹ Đổi mới công nghệ quốc gia thực hiện theo quy định tại Điều 25 Nghị định này.

2. Việc giám sát, đánh giá, trách nhiệm giải trình và quản trị rủi ro của Quỹ Đổi mới công nghệ quốc gia thực hiện theo quy định tại Điều 24 Nghị định này.

Chương IV

TỔ CHỨC THỰC HIỆN

Điều 34. Điều khoản thi hành

1. Nghị định này có hiệu lực kể từ ngày 14 tháng 10 năm 2025.

2. Bãi bỏ Nghị định số 95/2014/NĐ-CP ngày 17 tháng 10 năm 2014 của Chính phủ quy định đầu tư và cơ chế tài chính đối với hoạt động khoa học và công nghệ.

3. Bãi bỏ Điều 1, Điều 3, Điều 4, Điều 5, Điều 6, Điều 12, Điều 13, Điều 14, Điều 15, Điều 16, Điều 17 tại Điều lệ tổ chức và hoạt động của Quỹ Phát triển khoa học và công nghệ Quốc gia của Nghị định số 23/2014/NĐ-CP ngày 03 tháng 4 năm 2014 của Chính phủ về Điều lệ tổ chức và hoạt động của Quỹ Phát triển khoa học và công nghệ Quốc gia được sửa đổi, bổ sung bởi Nghị định số 19/2021/NĐ-CP ngày 15/3/2021 của Chính phủ sửa đổi, bổ sung một số điều của Điều lệ tổ chức và hoạt động của Quỹ Phát triển khoa học và công nghệ Quốc gia ban hành kèm theo Nghị định số 23/2014/NĐ-CP ngày 03 tháng 4 năm 2014 của Chính phủ.

4. Bãi bỏ Điều 5, Điều 6, Điều 7, Điều 10 Nghị định số 88/2025/NĐ-CP ngày 13 tháng 5 năm 2025 của Chính phủ quy định chi tiết và hướng dẫn một số điều của Nghị quyết số 193/2025/QH15 ngày 19 tháng 02 năm 2025 của Quốc hội về thí điểm một số cơ chế, chính sách đặc biệt tạo đột phá phát triển khoa học, công nghệ, đổi mới sáng tạo và chuyển đổi số quốc gia.

5. Bãi bỏ Quyết định số 37/2014/QĐ-TTg ngày 08 tháng 9 năm 2014 của Thủ tướng Chính phủ quy định điều kiện thành lập Quỹ phát triển khoa học và công nghệ của Bộ, cơ quan ngang Bộ, cơ quan thuộc Chính phủ, tỉnh, thành phố trực thuộc Trung ương.

6. Trường hợp các văn bản dẫn chiếu tại Nghị định này được sửa đổi, bổ sung, thay thế thì thực hiện theo các văn bản sửa đổi, bổ sung hoặc thay thế đó.

Điều 35. Điều khoản chuyển tiếp

1. Quy định về Quỹ Phát triển khoa học và công nghệ quốc gia: Đối với các khoản đóng góp từ Quỹ Phát triển khoa học và công nghệ của doanh nghiệp nhà nước đã nộp về Quỹ Phát triển khoa học và công nghệ quốc gia theo quy định tại điểm a khoản 5 Điều 11 Nghị định 95/2014/NĐ-CP ngày 17 tháng 10 năm 2014 và các khoản lãi phát sinh, Quỹ Phát triển khoa học và công nghệ quốc gia thực hiện nộp ngân sách nhà nước.

2. Quy định về Quỹ Đổi mới công nghệ quốc gia:

a) Nguồn vốn hoạt động của Quỹ theo quy định tại Quyết định số 04/2021/QĐ-TTg ngày 29 tháng 01 năm 2021 của Thủ tướng Chính phủ ban hành Điều lệ tổ chức và hoạt động của Quỹ Đổi mới công nghệ quốc gia chuyển vào tài khoản tiền gửi của Quỹ tại Kho bạc nhà nước được sử dụng để chi thực hiện chức năng, chi quản lý của Quỹ theo quy định tại Nghị định này.

b) Các dự án của Quỹ đang thực hiện theo quy định tại Quyết định số 04/2021/QĐ-TTg ngày 29 tháng 01 năm 2021 của Thủ tướng Chính phủ ban hành Điều lệ tổ chức và hoạt động của Quỹ Đổi mới công nghệ quốc gia và các văn bản khác có liên quan: Gốc, lãi thu về hàng năm của các dự án được chuyển vào tài khoản tiền gửi của Quỹ tại Kho bạc nhà nước để thực hiện chức năng của Quỹ theo quy định tại Nghị định này.

3. Số dư Quỹ phát triển khoa học và công nghệ của doanh nghiệp nhà nước đã trích lập theo quy định tại Nghị định số 95/2014/NĐ-CP ngày 17 tháng 10 năm 2014 của Chính phủ quy định đầu tư và cơ chế tài chính đối với hoạt động khoa học và công nghệ mà chưa sử dụng hết hoặc sử dụng không hết, sau khi doanh nghiệp nhà nước thực hiện nộp thuế thu nhập doanh nghiệp tính trên phần Quỹ phát triển khoa học và công nghệ đã trích mà không sử dụng hết hoặc không sử dụng và phần lãi phát sinh từ số thuế thu nhập doanh nghiệp đó, doanh nghiệp nhà nước được hoàn nhập vào kết quả kinh doanh hoặc giữ lại Quỹ phát triển khoa học và công nghệ để thực hiện các hoạt động khoa học, công nghệ và đổi mới sáng tạo (nếu có nhu cầu) theo quy định của Quỹ phát triển khoa học và công nghệ.

4. Đối với giai đoạn 2026 - 2030, việc ban hành kế hoạch phát triển khoa học, công nghệ và đổi mới sáng tạo như sau;

a) Bộ Khoa học và Công nghệ ban hành kế hoạch tổng thể phát triển khoa học, công nghệ và đổi mới sáng tạo 05 năm trước ngày 31 tháng 12 năm 2025;

b) Bộ, ngành, địa phương ban hành kế hoạch phát triển khoa học, công nghệ và đổi mới sáng tạo 05 năm trước ngày 31 tháng 3 năm 2026.

Điều 36. Trách nhiệm thi hành

Bộ trưởng Bộ Khoa học và Công nghệ chịu trách nhiệm tổ chức thực hiện, hướng dẫn thi hành nghị định này.

Các Bộ trưởng, Thủ trưởng cơ quan ngang bộ, Thủ trưởng cơ quan thuộc Chính phủ, Chủ tịch Ủy ban nhân dân các tỉnh, thành phố trực thuộc trung ương và Thủ trưởng các cơ quan tổ chức có liên quan chịu trách nhiệm thi hành Nghị định này./.