Circular No. 35/2021/TT-BTC stipulates the financial management mechanism for implementing the National Program to Support Enterprises in Enhancing Productivity and Quality of Goods and Commodities for the period 2021-2030.

CIRCULAR

Regulations on the financial management mechanism for implementing the National Program to Support Enterprises in Enhancing Productivity and Quality of Goods and Commodities for the period 2021-2030

On the basis of Law on State Budget June 25, 2015;

On the basis of Law on Science and Technology June 18, 2013;

On the basis of THE LAW ON STANDARDS AND TECHNICAL REGULATIONS June 29, 2006;

On the basis of Law on Product Quality December 5, 2007;

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

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

Implementing Decision No. Decision No. 1322/QĐ-TTg August 31, 2020 of the Prime Minister approving the National Program to Support Enterprises in Enhancing Productivity and Quality of Goods and Commodities for the period 2021-2030;

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

The Minister of Finance issues this Circular to regulate the financial management mechanism for implementing the National Program to Support Enterprises in Enhancing Productivity and Quality of Goods and Commodities for the period 2021-2030.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Circular regulates the financial management mechanism for implementing the National Program to Support Enterprises in Enhancing Productivity and Quality of Goods and Commodities for the period 2021-2030 as stipulated in Decision No. 1322/QĐ-TTg dated August 31, 2020 of the Prime Minister approving the National Program to Support Enterprises in Enhancing Productivity and Quality of Goods and Commodities for the period 2021-2030 (hereinafter referred to as the Program 1322).

2. This Circular applies to state administrative agencies, units, organizations, and individuals participating in implementing the tasks of Program 1322.

Article 2. Implementation Funding

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a) The state budget ensures funding for the tasks specified in Clause 1, Clause 2, Point a and Point b Clause 4, Point a Clause 5 and Clause 6 Section II Article 1 of Decision No. 1322/QĐ-TTg of the Prime Minister;

b) The state budget provides support funding for the tasks specified in Clause 3, Point c Clause 4, Points b, c, d Clause 5 Section II Article 1 of Decision No. 1322/QĐ-TTg of the Prime Minister in accordance with the laws on the state budget;

2. Funding from enterprises to implement tasks related to enhancing productivity and quality of products and goods of enterprises.

a) The level of expenditure to implement tasks related to enhancing productivity and quality of products and goods of enterprises is determined by the enterprise itself;

b) The accounting of expenditures to implement tasks related to enhancing productivity and quality of products and goods of enterprises when determining corporate income tax revenue shall be carried out in accordance with the provisions of the Corporate Income Tax Law;

c) In cases where enterprises use the Enterprise Science and Technology Development Fund to implement tasks related to enhancing productivity and quality of products and goods, enterprises must ensure compliance with the provisions on the content of expenditure and management of the Fund under current laws on the Enterprise Science and Technology Development Fund;

3. Funding raised from other legitimate sources.

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

1. The balance of the state budget to implement the tasks of Program 1322 is based on the structure of the ratio with other sources of funding outside the budget according to the approved tasks and the ability to balance the annual state budget;

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

Article 4. Principles for Mobilizing and Utilizing Financial Resources

1. Tasks under Program 1322 must have plans for mobilizing financial resources, detailing the funding requirements according to each source specified in Article 2 of this Circular, and clearly explaining the ability to mobilize financial resources to implement the tasks.

2. State agencies with authority, when approving tasks under Program 1322, shall determine the level of expenditure from other sources based on the provisions of this Circular, ensuring the financial structure and funding for implementing Program 1322.

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

4. The standards for expenditure, accounting work, and settlement of other funding sources shall be carried out in accordance with current regulations for each type of capital, encouraging units to follow the provisions of this Circular.

Chapter II

SPECIFIC PROVISIONS

Article 5. Content and Level of Expenditure for Implementing Information and Communication Activities on Productivity and Quality

Ministries, central agencies, and localities shall organize the implementation of information and communication activities on productivity and quality of Program 1322 in accordance with the guidelines of the Ministry of Science and Technology. The content and level of expenditure shall be implemented according to the following regulations:

1. Developing communication programs on productivity and quality; disseminating and sharing knowledge and experience on improving productivity and quality:

a) For expenditures on producing materials and publications in the form of press works and publications (programs, columns, short stories, reports, articles): Implemented in accordance with the provisions of Government Decree No. 18/2014/ND-CP dated March 14, 2014, stipulating remuneration systems in the field of press and publication.

b) For expenditures on producing materials and publications in the form of literary and artistic works (paintings, posters, banners, slogans, electronic boards): Implemented in accordance with the provisions of Government Decree No. 21/2015/ND-CP dated February 14, 2015, stipulating remuneration and fees for film, fine arts, photography, theater, and other performing arts works.

c) For expenditures on producing materials and publications in the form of television programs and radio programs: Implemented in accordance with the provisions of Circular No. 03/2018/TT-BTTTT dated April 20, 2018, of the Ministry of Information and Communications on economic and technical norms for producing television programs, and Circular No. 09/2020/TT-BTTTT dated April 24, 2020, of the Ministry of Information and Communications on economic and technical norms for producing radio programs.

d) Other expenditure items (printing and distribution costs for print media and publications): Implemented in accordance with current regulations on budget expenditure standards and payment under contracts and actual expenses within the approved budget range, ensuring economy and efficiency.

đ) Organizing seminars to promote and share knowledge and experience on improving productivity and quality: Implemented in accordance with the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel expense allowances and conference expenditure standards.

2. Establishing, maintaining, and developing databases on standards, technical regulations, benchmarking standards, and best practices on productivity to serve enterprises and related databases: Implemented in accordance with the provisions of Circular No. 194/2012/TT-BTC dated November 15, 2012, of the Ministry of Finance on expenditure levels for creating electronic information to maintain the regular operation of agencies and units funded by the state budget.

3. Heads of agencies and units assigned the task of communicating on productivity and quality as stipulated in Clause 1 and Clause 2 of this Article are responsible for approving the budget for implementing the work within the allocated budget range according to their authority, ensuring compliance with policies and regulations, economy, efficiency, and conformity with laws on bidding, ordering, and assigning tasks.

Article 6. Content and funding levels for training human resources to enhance productivity and quality

The Ministry of Science and Technology shall take the lead and coordinate with central agencies and localities to organize training activities on productivity and quality in accordance with Decision No. 1322/QĐ-TTg dated August 31, 2020, approving Program 1322 issued by the Prime Minister. The content and funding levels shall be implemented in accordance with the following provisions:

1. Establishing and promulgating criteria and standards for productivity experts: Implement in accordance with Circular Joint No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, guiding the establishment, allocation, and settlement of budget for scientific and technological tasks using state funds (hereinafter referred to as Circular Joint No. 55/2015/TTLT-BTC-BKHCN).

2. Compiling materials to serve training and capacity building activities on enhancing productivity and quality: Implement in accordance with Circular No. 76/2018/TT-BTC dated August 17, 2018, guiding the content and funding levels for developing training programs and compiling textbooks for higher education and vocational education.

3. Organizing training courses:

a) Organizing domestic training courses for productivity and quality experts, productivity and quality lecturers, enterprise leaders and managers, and workers on knowledge and skills related to productivity and quality; expanding training on productivity and quality knowledge in universities, colleges, specialized secondary schools, and vocational training institutions: Implement in accordance with Circular No. 36/2018/TT-BTC dated March 30, 2018, guiding the preparation of budgets, management, use, and settlement of training and cadre development funds.

b) Organizing overseas training courses for productivity and quality experts who have regional and international qualifications: Implement in accordance with Circular No. 88/2017/TT-BTC dated August 22, 2017, stipulating financial mechanisms for implementing the Project on Training and Developing Human Resources for Science and Technology both domestically and abroad using state funds.

4. Hiring domestic and foreign experts and lecturers to participate in training courses for productivity and quality experts meeting specified standards:

a) Requirements regarding the qualifications and capabilities of experts shall be implemented in accordance with the regulations of the Ministry of Science and Technology;

b) The unit assigned the task of organizing training programs shall base on the content and requirements of the work to hire experts to negotiate the amount of payment for experts, clearly explain the results of hiring experts, and set evaluation criteria for the results of hiring experts to submit to the competent authority for approval of the number and funding level for hiring experts under the lump-sum contract.

Based on the amount of payment for experts stipulated in Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, setting wage levels for domestic consulting experts as a basis for preparing tender packages for consulting services under time-based contracts using state funds, the head of the competent authority approving the training program shall decide the specific funding level for experts within the approved budget.

Article 7. Content and expenditure levels for enhancing standardization activities and conformity assessment with standards and technical regulations

Ministries, central agencies, and local authorities shall implement the tasks of Program 1322 on developing standards and technical regulations and conformity assessment with standards and technical regulations in accordance with the guidance of the Ministry of Science and Technology. The content and expenditure levels shall be carried out in accordance with the following provisions:

1. Developing national standards and national technical regulations directly serving productivity improvement activities, establishing a foundation for standardization in smart production and services: Implemented in accordance with Circular No. 27/2020/TT-BTC dated April 17, 2020 of the Ministry of Finance guiding management and use of funds for developing national standards and technical regulations.

2. Supporting the enhancement of certification organizations' capacity to meet standards and technical regulations for recognition and acceptance at regional and international levels:

Support tasks shall be established in the form of scientific and technological tasks in accordance with the regulations of the Ministry of Science and Technology. The budget estimate for implementing these tasks shall be carried out in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN and current regulations on state budget expenditure systems and norms; payment shall be made according to contracts and actual expenditures within the approved budget estimate, ensuring economy, efficiency, and compliance with laws on bidding, ordering, and assigning tasks.

3. Supporting the enhancement of testing capabilities for product quality, safety, and environmental impact for key export products:

Based on the annual budget balance, the Ministers of relevant ministries, central agencies, Chairpersons of provincial People's Committees under the central government (for tasks managed by localities according to their level of authority) shall decide to approve tasks to enhance testing capabilities for product quality, safety, and environmental impact for key export products of industries, sectors, or localities. Heads of units assigned to carry out these tasks shall be responsible for performing work within the allocated budget estimate, ensuring compliance with policies and systems, economy, efficiency, and compliance with laws on bidding.

Article 8. Content and expenditure levels for management work and common activities of Program 1322 at central and local levels

1. Expenditure for consulting to determine tasks; selecting tasks of Program 1322; inspecting and evaluating project and task results of Program 1322; organizing regular or extraordinary meetings of the steering committee or the organization responsible for implementing Program 1322 tasks; organizing scientific seminars: Implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

2. Expenditure for research and completion of mechanisms and policies, solutions on science, technology, and innovation to promote national, sectoral, local, and enterprise productivity during economic restructuring; research and implementation of green productivity solutions and community development: Implemented in accordance with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

3. Travel expenses and organizing mid-term and final review conferences of Program 1322: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance stipulating travel expense systems and conference expense systems.

4. Office supplies expenditure and public service payment (electricity, water, communication fees): Payment shall be made according to contracts and actual expenditures within the approved budget estimate.

5. Honoring and rewarding collectives and individuals with outstanding achievements in productivity improvement activities:

a) Based on specific conditions, the Ministry of Science and Technology shall develop plans to organize honors and rewards and reward regulations for collectives and individuals with outstanding achievements in productivity improvement activities in accordance with the Law on Encouragement and Reward and related guiding documents;

b) The expenditure level for rewards shall be implemented in accordance with Decree No. 91/2017/NĐ-CP dated July 31, 2017 of the Government detailing certain provisions of the Law on Encouragement and Reward.

In cases where other legitimate sources of funding (not from the state budget) are mobilized from domestic and foreign organizations and individuals to honor and reward collectives and individuals with outstanding achievements in productivity improvement activities: The content and expenditure levels shall be carried out in accordance with the specific reward regulations of the sponsoring organizations and individuals after obtaining approval from competent authorities for them to organize rewards in accordance with the law.

6. Expenditure for international cooperation activities on productivity improvement: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance stipulating travel expense systems for civil servants going abroad for short-term assignments funded by the state budget; Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance stipulating reception systems for foreign visitors, conference expense systems for international conferences in Vietnam, and reception systems for domestic visitors.

7. Expenditure for supporting the implementation of tasks to promote mutual recognition mechanisms for conformity assessment results at various levels and other direct expenditures for implementing Program 1322: Implemented in accordance with current regulations on state budget expenditure systems and norms; payment shall be made according to contracts and actual expenditures within the approved budget estimate.

Article 9. Support for enterprises to apply technical standards, technical regulations, management systems, productivity and quality improvement tools, smart production and service support tools; participation in international training programs.

1. Enterprises meeting the conditions to participate in Program 1322 as guided by the Ministry of Science and Technology shall be supported in the following areas:

a) Applying basic management systems and productivity and quality improvement tools, intensifying the application of industry-specific and sector-specific management systems and productivity and quality improvement tools, and new management system standards;

b) Implementing product origin traceability systems, good agricultural practices (G.A.P.), organic agricultural production practices, green productivity; applying standards and tools supporting smart production and services;

c) Supporting the application of information technology and digital technology to establish, optimize, and modernize enterprise management systems;

d) Supporting certification of products and goods, food safety management system certification, environmental, energy, occupational safety and health certifications, and product and goods origin traceability system certifications in accordance with national and international standards.

2. The support tasks stipulated in Clause 1 of this Article shall be established in the form of scientific and technological tasks according to the provisions of the Ministry of Science and Technology.

The budget estimate for implementing the tasks shall be prepared in accordance with Circular No. 55/2015/TTLT-BTC-BKHCN and current regulations on state budget expenditure regimes and standards; payments shall be made under contracts and actual expenditures within the approved budget estimates, ensuring economy, efficiency, and compliance with legal provisions.

3. Supporting enterprises to participate in training programs organized by the Asia Productivity Organization and other international and regional standardization organizations: Implementation shall be carried out in accordance with Circular No. 88/2017/TT-BTC dated August 22, 2017, issued by the Ministry of Finance, which provides financial mechanisms for implementing the Training and Capacity Building Project for science and technology human resources both domestically and abroad using state budget funds.

Article 10. Preparation of State Budget Estimates, Execution of the State Budget, and Settlement of the State Budget for the Implementation of Program 1322

The preparation of state budget estimates, execution of the state budget, and settlement of the state budget shall be carried out in accordance with laws on the state budget, public investment laws, and current regulations. This circular specifies certain specific contents as follows:

1. Preparation of estimates: Annually, at the time of preparing state budget revenue and expenditure estimates, organizations and units assigned to implement Program 1322 tasks shall base their budget estimates to ensure the implementation of Program 1322 tasks on the approved tasks and the guidance provided in this circular, submit them to the competent authority for consolidation into the budgets of ministries, sectors, and localities (according to the budget management hierarchy), send them to the finance department (for regular expenses) and the planning and investment department (for development expenses) for approval by the competent authority, and simultaneously send them to the Ministry of Science and Technology for consolidation and coordination.

2. The allocation, assignment, advance payment, payment, and settlement of funds for implementation shall be carried out in accordance with the Law on the State Budget, the Law on Public Investment, and guiding documents. Specifically:

a) For the budget estimates for national-level scientific and technological tasks of Program 1322, the budget estimates shall be assigned to the Ministry of Science and Technology to sign contracts with the lead agencies for implementation in accordance with the Law on Science and Technology and guiding documents;

b) For the budget estimates for scientific and technological tasks at the ministry, local, and grassroots levels (if any) of Program 1322, the budget estimates shall be assigned to the relevant ministries, localities, and units responsible for leading implementation in accordance with the Law on Science and Technology and guiding documents.

3. In cases where tasks are not implemented according to the plan, other sources of funding are mobilized and disbursed out of schedule, or do not comply with the structure and total amount specified in the competent authority's approval decision or the signed contract; allocated funds are misused or misappropriated:

The competent state agency managing the Program 1322 budget shall take measures such as suspending disbursement of state budget support funds; suspending tasks; recovering improperly paid amounts and returning them to the state budget (for state budget funds); requiring the lead agency to handle improperly paid amounts (for other sources of funding), and other forms of handling according to its authority or requesting the competent authority to handle according to legal provisions.

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

Chapter III

IMPLEMENTATION

Article 11. Implementation Organization

1. The level of expenditure from the state budget to support the implementation of Program 1322 tasks as stipulated in this circular is the maximum level. Based on selection criteria and conditions for choosing organizations and individuals participating in Program 1322, and the ability to balance resources, the Ministers of Ministries, Heads of central agencies, Provincial People's Councils, and municipalities directly under the Central Government (for Program 1322 tasks implemented by localities) shall decide specifically on the levels of expenditure to ensure appropriateness.

2. The Ministry of Science and Technology, relevant central agencies, People's Committees of provinces and centrally governed cities, and organizations and individuals responsible for managing and using state budget funds to effectively implement the tasks of Program 1322 without overlapping with other programs and projects; ensuring compliance with current purposes, standards, norms, and expenditure regulations, and being subject to inspection and supervision by competent authorities as prescribed by law.

Article 12. Effective Date

1. This Circular takes effect from July 5, 2021.

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

3. During the implementation process, if there are difficulties or obstacles, it is requested that agencies, organizations, and individuals report them to the Ministry of Finance for timely resolution./.