Circular No. 38/2025/TT-BKHCN on the preparation of budget estimates, management and use, and settlement of state budget funds for certain contents related to the management of scientific, technological, and innovation activities.

CIRCULAR

Regulations on the preparation of budget estimates, management and use, and settlement of state budget funds for certain expenditure items related to the management of scientific, technological, and innovation activities

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

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

Pursuant to the Government Decree No. 55/2025/NĐ-CP dated February 25, 2025, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Science and Technology;

Pursuant to the Government Decree No. 262/2025/NĐ-CP dated October 14, 2025, detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation regarding information, statistics, evaluation, digital transformation, and general issues;

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

Pursuant to the Government Decree No. 267/2025/NĐ-CP dated October 14, 2025, detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation concerning programs and tasks in science, technology, and innovation, and some provisions promoting scientific research, technological development, and innovation activities;

Pursuant to the Government Decree No. 268/2025/NĐ-CP dated October 14, 2025, detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation concerning innovation; encouraging scientific, technological, and innovation activities in enterprises; recognizing innovation centers, supporting innovative startups; recognizing individual and enterprise startup innovators; infrastructure, networks, and ecosystems for innovative startups;

At the proposal of the Director of the Department of Planning and Finance;

The Minister of Science and Technology promulgates this Circular regulating the preparation of budget estimates, management and use, and settlement of state budget funds for certain expenditure items related to the management of scientific, technological, and innovation activities.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates the preparation of budget estimates, management and use, and settlement of state budget funds for certain expenditure items related to the management of scientific, technological, and innovation activities, as specified in points a, đ, e, i, and k Clause 11, Article 6 of the Government Decree No. 265/2025/NĐ-CP dated October 14, 2025, detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation concerning finance and investment in science, technology, and innovation (hereinafter referred to as Government Decree No. 265/2025/NĐ-CP).

Expenditure items specified in points b, c, d, g, and h Clause 11, Article 6 of Government Decree No. 265/2025/NĐ-CP are not within the scope of regulation of this Circular and shall be implemented in accordance with relevant laws.

Article 2. This Circular applies to agencies, units, organizations, enterprises, and individuals engaged in scientific, technological, and innovation activities using state budget funds and other related organizations and individuals.

Article 2. Principles for applying standard rates for the preparation of budget estimates for certain expenditure items related to the management of scientific, technological, and innovation activities

Clause 1. The standard rates for preparing budget estimates for state budget funds stipulated in this Circular are maximum standards applicable to certain expenditure items related to the management of scientific, technological, and innovation activities using state budget funds.

Clause 2. Based on the standard rates stipulated in this Circular, the Minister, Heads of Ministries equivalent to Ministries, central agencies under the Government, and other central agencies (hereinafter referred to as ministries and central agencies) shall specify the contents and specific expenditure levels for subordinate agencies and units under their management to manage scientific, technological, and innovation activities using state budget funds within the allocated budget estimate and other legitimate sources of funding.

Clause 3. Based on the standard rates stipulated in this Circular, Provincial People's Committees (hereinafter referred to as provincial-level People's Committees) shall submit to Provincial People's Councils (hereinafter referred to as provincial-level People's Councils) to specify the contents and expenditure levels for managing scientific, technological, and innovation activities using state budget funds under their management in line with actual conditions and local budget balancing capabilities, but not exceeding the maximum standard rates stipulated in this Circular.

Clause 4. Other expenditure standards serving as bases for preparing budget estimates for managing scientific, technological, and innovation activities using state budget funds that are not specifically stipulated in this Circular shall be implemented in accordance with relevant laws. In cases where expenditure standards have been specified in specialized documents, priority shall be given to applying those expenditure standards.

Chapter II
REGULATIONS ON THE PREPARATION OF BUDGET ESTIMATES, ALLOCATION, MANAGEMENT AND USE, AND SETTLEMENT OF STATE BUDGET FUNDS FOR CERTAIN EXPENDITURE ITEMS RELATED TO THE MANAGEMENT OF SCIENTIFIC, TECHNOLOGICAL, AND INNOVATION ACTIVITIES

Section 1

FOR CERTAIN EXPENDITURE ITEMS RELATED TO THE MANAGEMENT OF SCIENTIFIC, TECHNOLOGICAL, AND INNOVATION ACTIVITIES

Article 3. Certain contents for funding management activities related to science, technology, and innovation

Certain contents for managing activities related to science, technology, and innovation as stipulated in this Circular include:

1. Funding for management work, task search, inspection, supervision, evaluation, measurement of results, effectiveness, and impact of scientific, technological, and innovation activities, including costs for hiring experts or independent consulting organizations, organizing conferences, seminars, roundtables, consultations, surveys within the country.

Funding for organizing the evaluation of the results, effectiveness, and impact of scientific, technological, and innovation programs and tasks. Funding for inspection and evaluation work during implementation and upon completion of scientific, technological, and innovation tasks; inspection and evaluation after granting ownership and usage rights to the results of scientific, technological, and innovation tasks.

Funding for announcing plans for financial support and ordering scientific, technological, and innovation tasks through media channels.

2. Funding for management activities of competent authorities regarding scientific, technological, and innovation tasks; organizing surveys on material and technical facilities of the main organizations before considering approval of tasks; organizing inspection and evaluation teams for scientific, technological, and innovation tasks; hiring independent expert consultants and outsourcing services for evaluation, appraisal, and technology verification; analyzing, evaluating, and testing the quality of production lines, products, machinery, and equipment.

3. Funding for the evaluation council of national scientific, technological, and innovation programs; funding for the evaluation council or hiring independent expert consultants (if necessary) to evaluate special national scientific, technological, and innovation programs and special scientific, technological, and innovation tasks.

4. Funding for organizing scientific, technological, and innovation councils, including the following types of councils: funding council for financial support and ordering scientific, technological, and innovation tasks; review council for innovation task assignments; evaluation council for the application potential of scientific, technological, and innovation task results; council to determine the list of ordered innovation tasks; council to advise on terminating contracts during the execution of innovation tasks; adjustment council for contracts assigning scientific, technological, and innovation tasks; council to determine the list of programs supported through financial assistance vouchers, budget allocation for each program supported through financial assistance vouchers; council to develop a framework for programs supported through financial assistance vouchers; review council for providers and new products, services; review council for loan interest subsidy application files; evaluation council for enterprise science and technology certification file issuance; advisory council for reviewing research and development center recognition request files; council to evaluate scientific, technological, and innovation activities (organizations; programs; policies, strategies); advisory council to consider recovery or cancellation of the validity of enterprise science and technology certification; advisory council for recognizing/cancelling, refusing to cancel the validity of national innovation center certification, national startup support center certification, innovation centers, provincial-level innovation centers, provincial-level startup support centers, individuals, individual groups, startup enterprises, startup support experts, individual startup investors; council for evaluating, appraising, and inspecting technology.

Funding for the assessment team; expert advisory team; hiring independent consulting organizations with functions to assess, review, and verify budgets, inspection, and supervision; remuneration for members of the steering committee of scientific, technological, and innovation programs.

5. Funding for organizing the construction and evaluation of the results, effectiveness, and impact of five-year policies, strategies, and comprehensive plans on science, technology, and innovation, five-year plans on science, technology, and innovation of ministries, sectors, localities, funding for organizing the evaluation of public science and technology organizations according to Articles 47, 48, and 49 of Decree No. 262/2025/NĐ-CP, including costs for hiring experts or independent consulting organizations, organizing conferences, seminars, roundtables, consultations, surveys within the country.

Article 4. Certain Standard Allowances for Managing Scientific, Technological, and Innovative Activities

1. Expenditure on activities of scientific, technological, and innovative councils shall be regulated as stipulated in Decree No. 267/2025/NĐ-CP dated October 14, 2025, of the Government detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation regarding programs and tasks in science, technology, and innovation, and certain provisions to promote scientific research, technological development, and innovation (hereinafter referred to as Decree No. 267/2025/NĐ-CP) and Decree No. 268/2025/NĐ-CP dated October 14, 2025, of the Government detailing and guiding the implementation of certain provisions of the Law on Science, Technology, and Innovation concerning innovation; encouraging scientific, technological, and innovative activities in enterprises; recognizing innovation centers, supporting innovative startups; recognizing individual and enterprise innovative startups; infrastructure, networks, and startup ecosystems (hereinafter referred to as Decree No. 268/2025/NĐ-CP) as follows:

a) Allowance for remuneration

Unit of measurement: VND 1,000/person/review form

b) The estimated allowance for the council reviewing national scientific, technological, and innovative programs shall be applied at a maximum of 150% of the allowance level for the council reviewing funding and ordering scientific, technological, and innovative tasks as stipulated in point a, Clause 1, Article 1 of this provision.

The estimated cost of hiring independent consultants (if necessary) to review national scientific, technological, and innovative programs shall be based on the expected workload for the review and the allowance level for consulting experts as prescribed in Circular No. 04/2025/TT-BNV dated May 7, 2025, of the Minister of Home Affairs setting the salary levels for domestic consulting experts as a basis for determining tender package prices (hereinafter referred to as Circular No. 04/2025/TT-BNV).

c) The estimated allowance for the council reviewing special national scientific, technological, and innovative programs and special scientific, technological, and innovative tasks shall be applied at a maximum of 200% of the allowance level for the council reviewing funding and ordering scientific, technological, and innovative tasks as stipulated in point a, Clause 1, Article 1 of this provision.

The estimated cost of hiring independent consultants (if necessary) to review special national scientific, technological, and innovative programs and special scientific, technological, and innovative tasks shall be based on the expected workload for the review and the allowance level for consulting experts as prescribed in Circular No. 04/2025/TT-BNV.

d) The estimated allowance for other councils specified in this Circular shall be applied within the range of 50% to 100% of the allowance level for the council reviewing funding and ordering scientific, technological, and innovative tasks as stipulated in point a, Clause 1, Article 1 of this provision. The decision on the allowance level for the council shall be implemented according to the provisions of Clause 2 and Clause 3, Article 2 of this Circular;

Other expenditure items (renting conference halls, office supplies, drinking water, travel expenses, and other necessary expenses) shall be budgeted based on the expected workload and relevant laws (if applicable).

2. Expenditure on the activities of the team reviewing the funding for implementing scientific, technological, and innovative tasks

a) Allowance for remuneration:

Unit of measurement: 1,000 VND

b) Administrative expenses for supporting the team's activities (renting conference halls, office supplies, drinking water, travel expenses, and other necessary expenses) shall be budgeted based on the expected workload and relevant laws.

3. Expenditure on announcing plans for funding and ordering scientific, technological, and innovative tasks through media (print, television, online, and other media): Shall be carried out in accordance with the legal regulations on the system and standard allowances for state budget expenditures (if applicable), paid according to contracts and actual occurrences within the approved budget, ensuring economy and efficiency.

4. Budget estimate for mid-term and final evaluations, assessing the effectiveness of outputs from scientific, technological, and innovative tasks; assessing the impact of the results of technological development and innovation tasks; inspecting and evaluating after granting ownership and usage rights for the results of scientific, technological, and innovative tasks

a) The budget for travel expenses for the inspection and evaluation team shall be established in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, on travel expenses and conference costs, as amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Minister of Finance;

b) The budget for remuneration for independent consultant members/experts of the evaluation team during the term of scientific and technological tasks shall be applied at a maximum rate of 50% of the expenditure level of the Council for Granting Financial Support and Commissioning Scientific and Technological Tasks and Innovation as stipulated in Section 1 and Section 5, Point a, Clause 1 of this Article;

c) The budget for remuneration for independent consultant members/experts of the final-term evaluation team, evaluating the output effectiveness of scientific and technological tasks and innovation; assessing the impact of the implementation results of technology development and innovation tasks shall be applied at a maximum rate of 100% of the expenditure level of the Council for Granting Financial Support and Commissioning Scientific and Technological Tasks and Innovation as stipulated in Section 1 and Section 5, Point a, Clause 1 of this Article.

5. Conference and scientific seminar expenses serving management of scientific and technological programs and projects (if any) shall be implemented according to the regulations concerning conference and scientific seminar budgets, forums, and scientific roundtables serving the implementation of scientific and technological tasks and innovation as stipulated in Clause 3, Article 17 of Circular No. 39/2025/TT-BKHCN dated November 30, 2025, issued by the Minister of Science and Technology, on establishing budgets, managing and using state budget funds, and settling accounts for certain items of state budget expenditures for implementing scientific and technological tasks and innovation.

6. For national scientific, technological, and innovation programs; scientific, technological, and innovation programs of ministries, agencies equivalent to ministries, government agencies, central-level agencies, and provincial People's Committees that have established Program Steering Committees: The expenditure level for regular and extraordinary meetings of the Program Steering Committee shall be applied according to the expenditure level for council members of the Advisory Council for Evaluating the Application Potential of Scientific and Technological Tasks and Innovation as stipulated in Section 3, Point a, Clause 1 of this Article. Expenditures for activities of the Program Steering Committee shall be carried out in accordance with the provisions of the law.

7. Expenses for evaluating public scientific and technological organizations, programs, policies, strategies, and plans as stipulated in Clause 5, Article 3 of this Circular shall be budgeted based on the anticipated workload and relevant legal provisions, including:

a) Management, planning, and evaluation expenses;

b) Expenses for developing criteria, forms, and data collection tools;

c) Expenses for building, updating, and operating information systems and databases to support evaluation work;

d) Expenses for compiling, analyzing, and statistically summarizing evaluation results;

đ) Training, capacity building, and evaluation business training expenses for staff and experts;

e) Expenses for organizing and conference/meeting fees for scientific seminars, forums, and scientific roundtables, domestic and international travel expenses, and international cooperation (outbound and inbound delegations) serving the implementation of scientific and technological activity evaluations and innovation;

g) Expenses for surveys and data collection to serve the process of implementing scientific and technological activity evaluations and innovation;

h) Expenses for publishing, summarizing, and publicly disclosing evaluation results;

i) Office supplies, communication, and printing expenses to serve the process of implementing scientific and technological activity evaluations and innovation;

k) Remuneration expenses for the Advisory Council for Evaluating Public Scientific and Technological Organizations, Programs, Policies, and Strategies as stipulated in Section 4, Point a, Clause 1 of this Article.

8. Expenses for organizing the development of five-year science, technology, and innovation strategies and plans by ministries, central agencies, and provincial People's Committees shall be budgeted based on the anticipated workload and legal provisions, including:

a) Survey and information collection and analysis expenses: Implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Minister of Finance, on establishing budgets, managing, using, and settling accounts for funds to implement statistical surveys and national comprehensive statistical censuses, as amended and supplemented by Circular No. 37/2022/TT-BTC dated June 22, 2022, issued by the Minister of Finance;

b) Expenses for hiring independent consultants and organizations to develop or evaluate: Implemented in accordance with Circular No. 004/2025/TT-BNV; other necessary expenses according to current regulations (if applicable) and related quotations;

c) Expenses for organizing and conference/meeting fees for scientific seminars, forums, and scientific roundtables, domestic and international travel expenses, and international cooperation (outbound and inbound delegations) serving the strategy and plan development process: Implemented in accordance with Circular No. 40/2017/TT-BTC, as amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Ministry of Finance; Clause 3, Article 17 of Circular No. 39/2025/TT-BKHCN; Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, on travel expense regulations for state officials and civil servants traveling abroad for short-term assignments funded by the state budget;

d) Office supplies, communication, and printing expenses to serve the strategy and plan development process: Implemented according to valid invoices and receipts and procurement regulations within the approved budget for this task by the competent authority;

đ) Information dissemination, publicity, and publication expenses for strategies and plans on media platforms (print, television, online, and other media): Implemented according to legal regulations on state budget expenditure standards and rates (if applicable), settled according to contracts and actual occurrences within the approved budget range, ensuring economy and efficiency.

e) Other expenses such as purchasing reports, documents, and specialized data to serve the process of building strategies and plans: shall be implemented in accordance with the legal regulations on the system and budget expenditure standards (if any), paid according to contracts and actual occurrences within the approved budget estimate by the competent authority, ensuring economy and efficiency.

Article 5. Procedure for preparing the budget estimate, allocating, and managing the use of state budget funds for certain management expenses of scientific and technological activities and innovation

1. Annually, at the time of preparing the state budget expenditure estimate as prescribed, based on the plan for managing scientific and technological activities and innovation for the planning year and the expenditure standards stipulated in this Circular, ministries, ministerial-level agencies, government agencies, central-level agencies, provincial People's Committees (referred to as ministries, sectors, localities) shall prepare the budget estimate for the management expenses of scientific and technological activities and innovation as specified in Points a, d, e, i, and k of Clause 11 of Article 6 of Decree No. 265/2025/NĐ-CP based on the expected workload and the estimated budget to implement and consolidate into the budget estimate for public services in the fields of science, technology, innovation, and digital transformation of ministries, sectors, and localities.

2. Based on the budget estimate for public services in the fields of science, technology, innovation, and digital transformation assigned by the authorized agency, ministries, sectors, and localities shall allocate the budget estimate to subordinate units for management expenses of scientific and technological activities and innovation in accordance with the State Budget Law and laws on science, technology, and innovation.

3. Units and organizations entrusted with state budget funds for managing scientific and technological activities and innovation shall be responsible for managing and using the allocated funds in accordance with the provisions of the law.

4. The transfer of funds for managing scientific and technological activities and innovation using state budget funds shall be carried out in accordance with the State Budget Law and detailed implementing regulations.

Article 6. Finalizing the state budget funds for certain management expenses of scientific and technological activities and innovation

The finalization of state budget funds for managing scientific and technological activities and innovation shall be carried out in accordance with the provisions of the State Budget Law, Accounting Law, Science and Technology Law, Innovation Law, and guiding documents.

Section 2

REGARDING THE HIRING OF INDEPENDENT EXPERTS AND ORGANIZATIONS FOR INDEPENDENT CONSULTATION WITHIN THE COUNTRY TO IMPLEMENT MANAGEMENT OF SCIENTIFIC, TECHNOLOGICAL, AND INNOVATION ACTIVITIES

Article 7. Criteria for determining independent experts and organizations for independent consultation within the country

1. Independent experts within the country are individuals holding a bachelor’s degree or higher, having at least five years of experience in researching and implementing scientific and technological tasks and innovation, being the author of intellectual property objects as defined by the Intellectual Property Law, or working in a field relevant to the tasks required by the management agency for scientific and technological activities and innovation.

2. Independent consulting organizations are entities with relevant professional functions and independent experts meeting the requirements set forth in Clause 1 of this Article, hired by the management agency for scientific and technological activities and innovation to perform the following tasks: quality assessment and inspection of products for scientific and technological tasks and innovation with intermediate products or specific models, equipment, products requiring testing; consulting on reviewing, supervising, and evaluating scientific and technological tasks and innovation; consulting on terminating scientific and technological tasks and innovation; mid-term, final evaluation, and output effectiveness assessment of scientific and technological tasks and innovation; impact assessment of results from implementing technology development and innovation tasks; reviewing, inspecting, and evaluating innovation tasks; reviewing loan interest subsidy applications; auditing innovation task budgets; assessing, measuring outcomes, effectiveness, and impacts of organizations, policies, strategies, and plans for scientific and technological activities and innovation; developing strategies and plans for scientific and technological activities and innovation; program and task evaluation for scientific and technological activities and innovation.

3. Independent experts and organizations for independent consultation as stipulated in Clauses 1 and 2 of this Article must be independent, without any relationship or interest that could affect the objectivity of the evaluation process or advisory decisions; they must not have conflicts of interest with organizations or individuals participating in scientific and technological tasks and innovation; they must comply with confidentiality regulations throughout the advisory and evaluation process.

Article 8. Building the budget for hiring independent expert consultants, independent consulting organizations

1. During the process of managing scientific and technological activities and innovation, the management agency of scientific and technological tasks and innovation may hire independent expert consultants meeting the criteria specified in Clause 1, Article 7 of this Circular to perform the following tasks:

a) Participate in the Expert Advisory Group to review, select orders, determine the ceiling of anticipated funding support from the state budget for tasks, clusters of tasks, chains of scientific and technological and innovation tasks as stipulated in Point c, Clause 3, Article 10, Point c, Clause 1, Article 27, and Clause 6, Article 28 of Decree No. 267/2025/ND-CP;

b) Advise on adjusting contracts or terminating tasks according to the provisions of Point b, Clause 6, Article 16 of Decree No. 267/2025/ND-CP;

c) Participate in the Expert Advisory Group or provide independent consultancy as prescribed in Decree No. 267/2025/ND-CP including:

c1) Mid-term evaluation of scientific and technological and innovation tasks as stipulated in Point b, Clause 2, Article 16;

c2) Final evaluation, effectiveness assessment of scientific and technological and innovation tasks as stipulated in Point a, Clause 4, Article 17;

c3) Impact assessment of the results of implementing technology development and innovation tasks as stipulated in Point b, Clause 2, Article 18;

c4) Review scientific and technological and innovation programs as stipulated in Clause 2, Article 21;

c5) Evaluate scientific and technological and innovation programs as stipulated in Clause 2, Article 22;

c6) Review special scientific and technological and innovation tasks; special scientific and technological and innovation programs as stipulated in Clause 4, Article 26;

c7) Assess the results of implementing special scientific and technological and innovation programs as stipulated in Point d, Clause 1, Article 27;

c8) Assess the results of implementing strategic technology development scientific and technological and innovation programs as stipulated in Clause 8, Article 28.

d) Participate in the Expert Evaluation Group to assess the applicability of the results of scientific and technological and innovation tasks of units requiring application as stipulated in Point b, Clause 8, Article 32 of Decree No. 267/2025/ND-CP;

đ) Provide independent consultancy as prescribed in Decree No. 268/2025/ND-CP including:

đ1) Advise on reviewing innovation tasks as stipulated in Point e, Clause 3, Article 12;

đ2) Advise on modifying sponsorship contracts for innovation tasks as stipulated in Point b, Clause 1, Article 17;

đ3) Advise on terminating contracts during the implementation of innovation tasks as stipulated in Point c, Clause 2, Article 17;

đ4) Advise on field surveys and reviewing loan interest subsidy applications as stipulated in Point a, Clause 5, Article 22;

e) Participate in advisory councils or independent consulting organizations to conduct strategic, policy, program, plan, and organizational evaluations of scientific and technological and innovation activities as stipulated in Clause 5, Article 52 of Decree No. 262/2025/ND-CP dated October 14, 2025 of the Government detailing and guiding the implementation of certain articles of the Law on Science, Technology, and Innovation regarding information, statistics, evaluation, digital transformation, and general issues (hereinafter referred to as Decree No. 262/2025/ND-CP).

2. The preparation of the budget for hiring independent expert consultants shall be based on the salary of expert consultants as prescribed in Circular No. 004/2025/TT-BNV, except for the remuneration paid to independent experts as stipulated in Item 5, Point a, Clause 1, Article 4 of this Circular.

3. During the process of organizing inspections and evaluations of scientific and technological and innovation tasks; strategic, policy, program, plan, and organizational evaluations of scientific and technological and innovation activities, the management agency of tasks may hire independent consulting organizations to perform the tasks specified in Clause 2, Article 7 of this Circular. The basis for preparing the budget for hiring independent consulting organizations is based on the number of required expert consultants and the salary of expert consultants as prescribed in Circular No. 004/2025/TT-BNV; other necessary costs to serve the activities of independent consulting organizations shall be implemented according to current regulations and relevant quotations.

4. Hiring independent expert consultants, independent consulting organizations, and other necessary services to serve the activities of independent consulting organizations shall be carried out in accordance with the laws on bidding and other related laws.

Chapter III
IMPLEMENTATION

Article 9. Implementation Organization

Based on the provisions of this Circular and the laws, the Ministry of Science and Technology, ministries, agencies at the level of ministries, government agencies, central-level agencies, provincial People's Committees, and organizations and individuals responsible for managing and using state budget funds for managing scientific and technological and innovation activities must ensure compliance with the purpose, current standards, norms, and expenditure regulations, and be subject to inspection and supervision by competent authorities in accordance with the law.

Article 10. Effective Date

Clause 1. This Circular takes effect from January 1, 2026.

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, if there are difficulties or obstacles, agencies, organizations, and individuals are requested to report to the Ministry of Science and Technology for prompt resolution.

Article 11. Transitional Provisions

1. For proposed scientific and technological tasks, proposed orders for scientific and technological tasks submitted to competent state authorities but not yet approved by competent authorities to assign the main responsibility for implementing the tasks as stipulated in Clause 1 and Clause 2, Article 73 of the Law on Science, Technology, and Innovation, the competent authority may continue to apply the content of task management expenses and the normative levels of task management expenses that are currently effective at the time of receiving the task proposal, receiving the task order proposal.

2. For scientific and technological tasks already approved by competent authorities to assign the main responsibility for implementing the tasks as stipulated in Clause 3, Article 73 of the Law on Science, Technology, and Innovation, the competent authority may continue to apply the content of task management expenses and the normative levels of task management expenses that are currently effective at the time of approving the task.