Circular No. 39/2025/TT-BKHCN detailing and guiding the preparation of budgets, management, use, and settlement of certain state budget expenditures for scientific and technological tasks and innovation activities.

CIRCULAR

Detailed regulations and guidance on the preparation of budget estimates, management and use, and settlement of certain expenditure items from the state budget for implementing scientific and technological tasks and innovation activities

On the basis of Law on State Budget No. 89/2025/QH15;

On the basis of Law on Science, Technology, and Innovation No. 93/2025/QH15;

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

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

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

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

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

The Minister of Science and Technology issues this Circular detailing and guiding the preparation of budget estimates, management and use, and settlement of certain expenditure items from the state budget for implementing scientific and technological tasks 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 implementing the contents specified in Clauses 1, 2, 3, 4, 5, and 6 of Clause 1 of Article 6 of Decree No. 265/2025/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 finance and investment in science, technology, and innovation (hereinafter referred to as Decree No. 265/2025/NĐ-CP), including:

a) Programs, tasks in science, technology, and innovation (hereinafter referred to as programs, tasks). Scientific and technological tasks and innovation tasks are classified according to the provisions of Article 4 of Decree No. 267/2025/NĐ-CP dated October 14, 2025 of the Government detailing and guiding certain provisions of the Law on Science, Technology, and Innovation concerning programs, tasks in science, technology, and innovation, and some provisions to promote scientific research, technological development, and innovation activities (hereinafter referred to as Decree No. 267/2025/NĐ-CP); Article 5 of Decree No. 268/2025/NĐ-CP dated October 14, 2025 of the Government detailing and guiding certain provisions of the Law on Science, Technology, and Innovation concerning innovation; encouraging scientific and technological activities and innovation in enterprises; recognizing innovation centers, supporting innovative startups; recognizing individual and enterprise startup innovators; infrastructure, networks, and ecosystems of innovative startups (hereinafter referred to as Decree No. 268/2025/NĐ-CP).

b) Support for activities to enhance scientific and technological capacity; support for interest rates on loans, funding for applying technology, transferring technology, modernizing technology, and innovation; support for activities to develop innovation systems, startup innovation ecosystems, promoting innovation culture, and startup innovation (hereinafter referred to as support activities).

Article 2. This Circular applies to agencies, units, organizations, enterprises, and individuals implementing programs, tasks, and support activities, including:

a) Agencies managing programs and tasks; agencies managing support activities using state budget funds;

b) Agencies with authority to approve and issue programs and tasks; agencies with authority to approve support activities using state budget funds;

c) Units, organizations, enterprises, and individuals implementing programs and tasks; support activities using state budget funds and other related organizations and individuals.

Article 2. Interpretation of Terms

Strategic multi-purpose hydropower plant

Article 3. Research content to implement scientific and technological tasks and innovation activities as stipulated in Clause 1 of Article 6 of Decree No. 265/2025/NĐ-CP (hereinafter referred to as research content) is the content that needs to be implemented, presented in the description of scientific and technological tasks and innovation activities to achieve the goals and products of the tasks according to orders or sponsorships. Research content includes one or more tasks that need to be carried out.

Article 4. Position for implementing scientific and technological tasks and innovation activities (hereinafter referred to as position) is the person directly implementing the research content in scientific and technological tasks and innovation activities as stipulated in Article 8 of this Circular, including: task leader; scientific secretary; main member; member; technical assistant, support staff.

Article 5. Group of positions for implementing scientific and technological tasks and innovation activities (hereinafter referred to as group of positions) is a collection of individuals with the same position as stipulated in Clause 2 of this Article to carry out research content in the task.

Domestic experts collaborating in research and implementing scientific and technological tasks and innovation activities are those with a bachelor's degree or higher, having at least five years of experience in research or work in relevant fields corresponding to the tasks required to be performed in scientific and technological tasks and innovation activities, who have been members participating in equivalent scientific and technological tasks and innovation activities requiring consultation.

For domestic experts providing advice on technology transfer, negotiating technology transfer contracts, legal consultation, standard development, technical regulations, productivity, quality, registration, protection, management, exploitation of intellectual property rights, and industrial design drawings, in addition to the criteria mentioned above, they must have relevant published works, professional qualifications, and experience appropriate to the consulting field.

5. Foreign experts collaborating in research, implementing scientific and technological tasks, and innovation activities are Vietnamese citizens residing abroad and foreigners who must meet the criteria for experts stipulated in Article 3 of Decree No. 249/2025/NĐ-CP dated September 19, 2025, issued by the Government, concerning mechanisms and policies to attract scientific and technological experts, innovators, and digital transformation specialists.

6. Outsourcing services serving the implementation process of scientific and technological tasks and innovation activities are specialized activities and tasks within the scope of scientific and technological tasks and innovation activities that have been approved by competent authorities, carried out by organizations or individuals with appropriate functions, capabilities, and experience through service contracts to ensure the implementation of tasks according to the agreed objectives, quality, and schedule.

7. Converted months participating in the implementation of tasks are units used to determine remuneration for each position or group of positions involved in the research/content of scientific and technological tasks and innovation activities. Converted months participating in the implementation of tasks are determined based on the volume of work performed and the responsibility of the position or group of positions towards the research/content of scientific and technological tasks and innovation activities, not tied to calendar months.

Article 3. Principles for applying budgetary expenditure standards for planning and implementing programs and tasks; supporting activities.

1. The budgetary expenditure standards established in this Circular for planning and implementing programs and tasks; supporting activities using state budget funds for funding, procurement, and support are maximum standards applicable to such programs, tasks; supporting activities.

2. Based on the provisions of Clause 1 of this Article, the Minister, Head of a ministry equivalent to a ministry, or other central agencies (hereinafter referred to as ministries and central agencies) shall specify the content and specific expenditure levels for subordinate agencies under their jurisdiction to implement programs, tasks; supporting activities using state budget funds within the allocated budget estimates and other legitimate sources of funding.

3. Based on the provisions of Clause 1 of this Article, the People's Committee of provinces and centrally-administered cities (hereinafter referred to as provincial People's Committees) shall submit to the Provincial People's Councils (hereinafter referred to as provincial People's Councils) for approval the content and expenditure levels for implementing programs, tasks; supporting activities using state budget funds within their jurisdiction, consistent with actual conditions and local budget balancing capacity, but not exceeding the standards specified in this Circular.

Based on task requirements, actual conditions, the provincial People's Committee shall submit to the provincial People's Council for decisions on budget expenditure regimes for certain special tasks at the local level outside the contents and expenditure standards prescribed in this Circular to implement economic and social development tasks, ensuring social order and safety in accordance with the Law on State Budget and related guiding documents, ensuring effectiveness and consistency with the local budget balancing capacity.

4. Scientific and technological tasks and innovation activities using state budget funds within the implementation content of science, technology, and innovation programs according to Prime Minister's decisions approving such programs in each period shall be subject to the provisions of this Circular and any special financial regulations (if any).

5. Scientific and technological tasks and innovation activities implemented from assigned funds pursuant to sub-point a3 point a Clause 7 Article 6 of Decree No. 265/2025/NĐ-CP, public science and technology organizations may proactively apply the provisions of this Circular within the allocated budget estimates.

6. Other expenditure standards serving as bases for building budgets for scientific and technological tasks and innovation activities; supporting activities to enhance national scientific and technological capacity; funding for technology application, technology transfer, technological innovation, and innovation; supporting activities to develop innovation systems, startup ecosystems, promote innovation culture, and startup culture using state budget funds not specifically prescribed in this Circular shall be implemented in accordance with relevant state laws.

Article 4. Funding for implementing programs and tasks

1. The annual state budget of the central government allocated to ministries and central agencies for ordering the implementation of programs and tasks shall be arranged to allocate at least 70% of the total budget estimate for ordering and funding scientific research, technological development, and innovation in accordance with subpoint đ1 point đ Clause 2 Article 4 of Decree No. 265/2025/NĐ-CP.

The local state budget for implementing ordered programs and tasks annually shall be approved by the Provincial People's Committee or delegated to lower-level committees for approval, aiming to allocate at least 70% of the total budget estimate for ordering and funding scientific research, technological development, and innovation in accordance with subpoint đ1 point đ Clause 2 Article 4 of Decree No. 265/2025/NĐ-CP.

The remaining central and local state budgets annually after allocation for ordering the implementation of programs and tasks shall be arranged for funding the implementation of these programs and tasks. The basis and procedures for funding and ordering scientific, technological, and innovation tasks shall be implemented according to Decree No. 267/2025/NĐ-CP and Decree No. 268/2025/NĐ-CP.

2. The level of state budget guarantee for funding the implementation of scientific, technological, and innovation tasks is as follows:

a) The state budget guarantees the full funding for all expenses specified in Clause 1 Article 6 of Decree No. 265/2025/NĐ-CP to implement basic research tasks.

b) The state budget guarantees part of the funding for all expenses specified in Clause 1 Article 6 of Decree No. 265/2025/NĐ-CP to implement scientific and technological tasks including applied research tasks, technology development tasks, and social solution development tasks with the following levels of funding guarantee:

b1) The state budget guarantees up to a maximum of 80% of the total budget estimate for implementing applied research tasks and social solution development tasks.

b2) The state budget guarantees up to a maximum of 50% of the total budget estimate for implementing technology development tasks.

b3) For scientific and technological tasks specified in subpoints b1 and b2 of this point, if carried out by enterprises, the state budget does not guarantee funding for the expenses specified in point a Clause 2 Article 15 of Decree No. 265/2025/NĐ-CP.

c) The state budget guarantees part of the funding for all expenses specified in Clause 1 and Clause 4 Article 6 of Decree No. 265/2025/NĐ-CP to consider funding for innovation implementation tasks specified in Article 5 of Decree No. 268/2025/NĐ-CP as follows:

c1) For innovation tasks that result in new products, services, processes, or significantly improved business models compared to existing ones, the state budget guarantees up to a maximum of 30% of the total budget estimate for implementing the task.

c2) During the implementation period of innovation tasks that create new products, services, processes, or business models, the state budget guarantees up to a maximum of 50% of the total budget estimate for implementing the task.

c3) For innovation tasks specified in subpoints c1 and c2 of this point, if carried out by enterprises, the state budget does not guarantee funding for the expenses specified in point b Clause 2 Article 15 of Decree No. 265/2025/NĐ-CP.

c4) For tasks specified in subpoints c1 and c2 of this point, the Task Review Council proposes the ratio of state budget support not exceeding the support level specified in subpoints c1 and c2 of this point and submits it for review and approval by the head of the innovation task management agency.

d) For intellectual property development tasks specified in point b Clause 3 Article 5 of Decree No. 268/2025/NĐ-CP, the state budget guarantees the full funding for implementation, including:

d1) Intellectual property development tasks for geographical indication marks.

d2) Intellectual property development tasks where the right holder is a state management agency, political organization, or political-social organizations.

d3) Intellectual property development tasks for strategic technology development according to the Strategic Technology and Product List issued by the Prime Minister.

đ) The contents and levels of expenditure from the state budget for implementing programs and tasks are stipulated in Chapter II of this Circular and in laws on state budget expenditure systems and standards.

3. The maximum level of state budget support for scientific, technological, and innovation tasks within the framework of international cooperation shall not exceed 2.5 times the value of foreign partner contributions, except in special cases decided by the Minister, Head of a Governmental Agency at the equivalent level, other central agencies, and the Chairman of the Provincial People's Committee in accordance with Clause 4 Article 10 of Decree No. 267/2025/NĐ-CP.

4. Matching funds from organizations, enterprises, and public institutions for implementing programs and tasks:

a) The level of expenditure from matching funds for implementing programs and tasks by enterprises, organizations, and public institutions is determined by the enterprises, organizations, and public institutions themselves.

b) Expenses directly incurred by enterprises for implementing programs and tasks shall comply with the provisions of Article 15 of Decree No. 265/2025/NĐ-CP.

c) If enterprises, organizations, or public institutions use science and technology development funds to implement programs and tasks, they shall follow the provisions on the content of expenditures and fund management as stipulated in Articles 13 and 14 of Decree No. 265/2025/NĐ-CP.

5. Funds raised from other legitimate sources.

6. Agencies, organizations, enterprises, and public service units participating in programs and tasks shall develop plans and proactively mobilize financial resources outside the state budget, detailing the financial needs according to each source specified in Clauses 2, 3, 4, and 5 of this Article, and clearly explain their ability to mobilize financial resources for implementation.

Organizations, individuals, and enterprises responsible for implementing tasks shall use and disburse the mobilized financial resources in accordance with the mobilization plan, ensuring the structure in proportion to the approved state budget.

Article 5. Financial Resources for Support Activities

1. The state budget implements support activities as follows:

a) The state budget supports up to 100% of the funding for scientific, technological, and innovation activities stipulated in Clause 3, Article 6 of Decree No. 265/2025/NĐ-CP, in accordance with the expenditure items and support levels prescribed in Article 38 of this Circular.

b) The state budget provides funding to implement support activities as stipulated in Clause 6, Article 6 of Decree No. 265/2025/NĐ-CP, following the principles as follows:

b1) For state management agencies, political organizations, social-political organizations, and public science and technology organizations: The state budget supports 100% of the funding for support activities;

b2) For public service units, non-public institutions, enterprises, and other organizations: The maximum ratio of state budget support does not exceed 70% of the total budget estimate for support activities;

c) The content and level of support from the state budget shall be implemented in accordance with the provisions of Chapter III of this Circular and the legal regulations on the system and standard expenditure rates of the state budget;

d) The amount of state budget support as stipulated in point b of this clause shall be determined based on valid invoices and documents for implementing support activities and shall not exceed the approved funding for support activities.

2. The financial resources of organizations, enterprises, and public service units to implement support activities shall be carried out in accordance with the provisions of Clauses 4 and 5 of Article 4 of this Circular.

3. Financial resources raised from other lawful sources.

Chapter II
PROVISIONS ON THE PREPARATION OF THE STATE BUDGET ESTIMATE FOR IMPLEMENTING SCIENTIFIC, TECHNOLOGICAL, AND INNOVATION TASKS

Section 1. PROVISIONS ON THE INPUT FACTORS COMPOSING THE STATE BUDGET ESTIMATE FOR IMPLEMENTING SCIENTIFIC, TECHNOLOGICAL, AND INNOVATION TASKS

Article 6. Contents of Expenditure Composing the State Budget Estimate for Implementing Tasks Stipulated in Clause 1, Article 6 of Decree No. 265/2025/NĐ-CP

1. Honoraria for participation in scientific, technological, and innovation tasks, including honoraria for members participating in scientific, technological, and innovation tasks; wages for general laborers supporting research work; fees for hiring domestic and foreign experts to collaborate in scientific, technological, and innovation tasks.

Positions participating in scientific, technological, and innovation tasks as stipulated in Article 8 of this Circular. Criteria for determining domestic experts collaborating during the research process, implementing scientific, technological, and innovation tasks; criteria for determining overseas Vietnamese experts and foreigners are stipulated in Clause 4, Article 2 of this Circular.

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

3. Expenses for repairs, purchases, and rentals of assets (or infrastructure, equipment) directly serving the implementation of scientific, technological, and innovation tasks.

4. Expenses for organizational work and conference, seminar, forum, and scientific discussion fees both domestically and internationally; international cooperation (outbound and inbound delegations) serving the implementation of scientific, technological, and innovation tasks.

5. Outsourcing service expenses serving the implementation process of scientific, technological, and innovation tasks.

6. Expenses for surveys and data collection serving the implementation process of scientific, technological, and innovation tasks.

7. Office supplies, communication, and printing expenses serving the implementation process of scientific, technological, and innovation tasks.

8. Fees for publishing scientific and technological works domestically and internationally.

9. Expenses for self-assessment of the results of scientific, technological, and innovation tasks.

10. Expenses for consulting services to build registration files for intellectual property protection both domestically and internationally for the results of scientific, technological, and innovation tasks.

11. Expenses for disseminating and promoting the results of scientific, technological, and innovation tasks.

12. Expenses for the organizing body to carry out overall management of scientific, technological, and innovation tasks.

13. Other expenses directly related to the implementation of scientific, technological, and innovation tasks.

Article 7. The contents of expenditures constituting the state budget estimate to implement tasks prescribed in Clause 4 of Article 6 of Decree No. 265/2025/NĐ-CP

1. Expenditures for supporting the transfer of technology usage rights or ownership (licensing fees, transfer fees, fees for technological secrets); research results, digital transformation solutions; purchasing information on technology, design documents, technological processes, technical standards, software support.

2. Expenditures for supporting the rental or purchase of testing, measuring, and quality control equipment during the upgrading and perfecting of technological processes, introducing new technologies into production, experimental production; expenditures for repair, procurement, and rental of assets (or infrastructure, equipment) directly serving the implementation of projects with innovative technological content, creating, exploiting, and developing intellectual property.

3. Raw material, fuel, material, and energy expenditures directly serving experimental production to calibrate and perfect technological processes, production lines (including the first batch of product trials).

4. Expenditures for hiring consulting experts on technology transfer, negotiating technology transfer contracts, legal advice, establishing technical standards, productivity, quality, registration, protection, management, and exploitation of intellectual property rights; industrial design.

5. Training and capacity building expenditures within and outside the country on technology transfer, receiving, operating, and mastering technology, productivity, quality, intellectual property; technology management, technology governance, and updating new technologies.

6. Outsourcing service expenditures to support the application of technology, technology transfer, implementation of innovation tasks, supporting innovation and creative startups; renting laboratories or testing facilities.

7. Technological production design expenditures, production line design; standardizing technical documentation; calculating operational parameters; designing, manufacturing test samples, molds, new products; testing, inspection, evaluating product quality; calibrating new technological processes and production lines.

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

9. Expenditures for testing, inspection, and evaluation of product quality participating in government budget-funded procurement.

10. Expenditures for promoting innovation activities and commercialization of products through financial support vouchers to facilitate businesses' market access and encourage users to experience new products and services.

Section 2. PROVISIONS ON THE ROLES PARTICIPATING IN PERFORMING SCIENTIFIC AND TECHNOLOGICAL TASKS AND INNOVATION

Article 8. Roles performing scientific and technological tasks and innovation

1. Task Leader

a) The Task Leader is the person responsible to the management agency for scientific and technological tasks and innovation in the following matters: drafting the task description; overall management, allocation, and coordination of the implementation of all research contents within the task; evaluating the results of implementing each research content within the task; preparing reports as required by the management agency, comprehensive reports, and summary reports on the implementation of the task.

b) The Task Leader must meet the conditions for registering as a Task Leader for scientific and technological tasks and innovation using state budget funds as stipulated by relevant laws (if applicable).

c) Each scientific and technological task and innovation task shall have only one Task Leader.

2. Scientific Secretary

a) The Scientific Secretary assists the Task Leader in managing and organizing the implementation of scientific and technological tasks and innovation, including: supporting monitoring and urging the progress of task implementation; assisting in preparing reports as required by the management agency, comprehensive reports, and summary reports on the implementation of the task; supporting financial settlement work for task implementation expenses and other assigned support tasks by the Task Leader.

b) Each scientific and technological task and innovation task shall have only one Scientific Secretary.

3. Principal Member

a) The Principal Member is an individual assigned by the Task Leader to be responsible for implementing specific research contents within the scientific and technological task and innovation.

b) In a scientific and technological task and innovation, there may be multiple research contents. Each research content is led by a Principal Member.

4. Member

A Member participating in scientific and technological tasks and innovation is an individual assigned by the Task Leader to participate in specific tasks within the research content of the scientific and technological task and innovation.

5. Technician, Supporting Staff (excluding general laborers)

Technicians and supporting staff are individuals assigned by the Task Leader to perform technical operations or supporting activities for research to serve the implementation of specific tasks within the research content according to the scientific and technological task and innovation description.

6. Detailed budgeting for remuneration for roles must be linked to specific research contents and tasks within the scientific and technological task and innovation description as prescribed by law.

Article 9. Scientific Labor Coefficient for Roles

1. The scientific labor coefficient for roles is as follows:

2. An individual may participate in multiple research contents and tasks with different roles when performing scientific and technological tasks and innovation. The remuneration for an individual in a research content or task is calculated based on the corresponding role's scientific labor coefficient and the time spent by the individual on that research content or task.

Article 10. Budget for remuneration for participating in scientific and technological tasks and innovation activities

1. The budget for remuneration for participating in scientific and technological tasks and innovation activities shall be established based on the research content and work, and according to the position (for the head of the task; scientific secretary) or group of positions (for main members; members; technical staff, supporting staff).

2. The budget for remuneration of the head of the task to perform the works specified in point a, Clause 1, Article 8 of this Circular shall be calculated using the following formula:

TL_CN = 1,0 X DM_CN x 20% x T

Where:

TL_CN: Remuneration of the head of the task;

Currency Code_CN: Monthly remuneration rate converted for the head of the task as prescribed in Clause 1, Article 13 of this Circular;

T: Total time to implement the task (months).

3. The budget for remuneration of the scientific secretary to perform the works specified in point a, Clause 2, Article 8 of this Circular shall be calculated using the following formula:

TL_TK = 0,3 x DM_CN x 20% x T

Where:

TL_TK: Remuneration of the scientific secretary;

Currency Code_CN: Monthly remuneration rate of the head of the task as prescribed in Clause 1, Article 13 of this Circular;

T: Total time to implement the task (months).

4. The budget for remuneration of the group of positions shall be calculated using the following formula:

TL_NCD = H_CD x DM_CN x ∑t_NCD

Where:

TL_NCD: Total remuneration of the group of positions as prescribed in Clause 1 of this Article;

H_CD: Labor coefficient of the position as prescribed in Clause 1, Article 9 of this Circular;

Currency Code_CN: Monthly remuneration rate of the head of the task as prescribed in Clause 1, Article 13 of this Circular;

∑t_NCD: Total number of months converted for participation in implementing the task of the group of positions.

5. The budget for remuneration of the group of positions for the number of days converted that are not full months shall be calculated using the following formula:

TL_NCD = H_CD x DM_CN x (∑organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular._n/26)

Where:

TL_NCD: Total remuneration of the group of positions as prescribed in Clause 1 of this Article;

H_CD: Labor coefficient of the position as prescribed in Clause 1, Article 9 of this Circular;

Currency Code_CN: Monthly remuneration rate of the head of the task as prescribed in Clause 1, Article 13 of this Circular;

∑t_n: Total number of days converted that are not full months which the group of positions participate in implementing the scientific and technological task (t_n < 26).

6. The establishment of the budget for remuneration for the positions and groups of positions shall be carried out in accordance with the provisions of Clause 1 and Clause 2, Article 13 of this Circular.

Article 11. Hiring general laborers to serve the implementation of scientific and technological tasks and innovation activities

1. In cases where it is necessary to hire general laborers to serve the implementation of scientific and technological tasks and innovation activities, the organizing body and the head of the task shall base on the content and requirements of the work to be hired, explain the expected results of hiring laborers, and prepare detailed budgets in the task description.

2. The standard for hiring general laborers to serve the implementation of scientific and technological tasks and innovation activities shall be implemented in accordance with the provisions of Clause 3, Article 13 of this Circular.

Article 12. Hiring domestic and foreign experts to collaborate in research and implementation of scientific and technological tasks and innovation activities

1. Cases where it is permissible to hire domestic and foreign experts to collaborate in research and implementation of scientific and technological tasks and innovation activities:

a) When the task includes research contents requiring expert collaboration to resolve;

b) The hiring of experts shall be carried out in accordance with other relevant laws.

2. In cases where it is necessary to hire domestic and foreign experts as stipulated in Article 14 of this Circular, the organizing body and the head of the task shall base on the requirements of the work to be hired, clearly explain the necessity and expected results of hiring experts, prepare detailed budgets in the task description for the council to review and evaluate, and submit to the managing agency for approval.

Section 3. PROVISIONS ON THE FRAMEWORK FOR SETTING THE LEVEL OF ESTIMATED BUDGET FOR IMPLEMENTING TASKS AS PROVIDED IN CLAUSE 1, ARTICLE 6 OF DECREE NO. 265/2025/NĐ-CP Article 13. Determination of the estimated expenditure for remuneration to participate in scientific and technological tasks and innovation

1. The remuneration for positions or groups of positions performing scientific and technological tasks and innovation is a sum of money compensating for intellectual labor efforts for the results of work as stipulated in Clause 1, Article 3 of Decree No. 268/2025/NĐ-CP or the research content specified in Clause 1, Article 2 of this Circular, calculated based on the number of converted months participating in implementing the task as stipulated in Clause 7, Article 2 of this Circular. The specific remuneration level for positions or groups of positions performing scientific and technological tasks and innovation shall be considered and decided by the Council reviewing financial support and ordering scientific and technological tasks and innovation within the ceiling of state budget support funds anticipated for each type of task as provided in Article 4 of Decree No. 267/2025/NĐ-CP and Article 5 of Decree No. 268/2025/NĐ-CP.

For the research content specified in Clause 1, Article 2 of this Circular, the standard rate for remuneration for the head position of scientific and technological tasks and innovation is converted to a maximum of 70 million VND/person/month; for other positions specified in Article 8 of this Circular or other groups of positions, the maximum remuneration rate does not exceed 0.8 times the remuneration rate of the head position and does not exceed the scientific labor coefficient of the positions specified in Clause 1, Article 9 of this Circular.

2. Based on the provisions regarding positions or groups of positions participating in implementing scientific and technological tasks and innovation as stipulated in Article 8 of this Circular and the scientific labor coefficient of positions or groups of positions as stipulated in Article 9 of this Circular, according to the nature and degree of contribution, the organization responsible for and the head of the task have the responsibility to build detailed explanations of the estimated remuneration budget for each position or group of positions performing scientific and technological tasks and innovation, converted according to the participation months of each position or group of positions.

The time to determine the estimated expenditure for remuneration to participate in implementing scientific and technological tasks and innovation is the converted month time expected for one position or one group of positions performing the work contents described in the explanation of scientific and technological tasks and innovation, reviewed during the verification of implementation funds. In cases where the time participating in implementing scientific and technological tasks and innovation does not convert to a full month, the estimated expenditure for remuneration is calculated based on the monthly remuneration rate divided by 26 days and the actual time spent on scientific and technological tasks and innovation by the position or group of positions.

3. Labor wages for general workers supporting tasks within the research content (if any): The estimated expenditure for labor wages for general workers is calculated based on the highest regional minimum wage rate per day as prescribed by the State at the time of building the estimated budget for implementing scientific and technological tasks and innovation (the daily labor wage rate calculated based on the monthly wage divided by 26 days).

4. The standard rates for remuneration, scientific labor coefficients, and converted months for positions or groups of positions performing scientific and technological tasks and innovation and labor wages for general workers supporting tasks within the research content as provided in Clauses 1, 2, and 3 of this Article serve as the basis for building the estimated budget for implementing the task. Based on the approved estimated budget for implementing the task, the organization responsible for implementing scientific and technological tasks and innovation decides the payment levels for remuneration for groups of positions participating in scientific and technological tasks and innovation and labor wages for general workers (if any) in accordance with the actual implementation of the task.

4. The quota for remuneration fees, labor coefficient for scientific work, and the number of months converted for positions or groups of positions performing scientific, technological, and innovation tasks, and the payment for hiring general labor to support research activities as stipulated in Clauses 1, 2, and 3 of this Article shall serve as the basis for preparing the budget estimate for implementing the task. Based on the approved budget estimate for implementing the task, the organization primarily responsible for implementing scientific, technological, and innovation tasks decides the level of payment for remuneration fees for groups of positions participating in scientific, technological, and innovation tasks and the payment for hiring general labor (if any) in accordance with the actual implementation of the task.

Article 14. Determination of the budget for hiring domestic and foreign experts to collaborate in researching and implementing scientific and technological tasks and innovation

1. Budget for hiring domestic experts

a) In cases where scientific and technological tasks and innovation require hiring domestic experts, the organization responsible for such tasks shall base on the content of the work requirements for hiring experts to clearly explain to the funding review board for their consideration and approval by the competent authority of the work content and the budget for hiring experts. The basis for establishing the budget for hiring domestic experts shall be carried out according to the salary levels prescribed in Circular No. 004/2025/TT-BNV dated May 7, 2025, issued by the Minister of Home Affairs stipulating the salary levels for domestic consulting experts as the basis for determining the tender package price (hereinafter referred to as Circular No. 004/2025/TT-BNV). The total budget for hiring domestic experts shall not exceed 30% of the total budget for remuneration costs specified in Clause 1 and Clause 3, Article 13 of this Circular;

b) In cases where the total budget for hiring domestic experts exceeds 30% of the total budget for remuneration costs for participating in the implementation of scientific and technological tasks and innovation as specified in Clause 1 and Clause 3, Article 13 of this Circular, the competent authority shall decide after receiving an explanatory document from the organization responsible for the task;

2. Budget for hiring foreign experts who are overseas Vietnamese or foreigners

a) In cases where scientific and technological tasks and innovation require hiring experts who are overseas Vietnamese or foreigners, the organization responsible for such tasks shall base on the content of the work requirements for hiring experts to clearly explain the necessity, results, and effectiveness of hiring experts to the funding review board for their consideration and approval according to the minutes of negotiations between the registering organization and the expert regarding the work requirements and expert remuneration levels. The total budget for hiring experts shall not exceed 50% of the total budget for remuneration costs for implementing scientific and technological tasks and innovation as specified in Clause 1, Article 6 of this Circular.

b) In cases where scientific and technological tasks and innovation in high-tech, special technology, or core digital transformation technology have a total budget for hiring experts exceeding 50% of the total budget for remuneration costs for participating in the implementation of scientific and technological tasks and innovation as specified in Clause 1, Article 6 of this Circular, the organization responsible for such tasks shall provide specific explanations for the reasons to the management agency of scientific and technological tasks and innovation using state budget funds for consideration and decision on the budget for implementing the task.

3. For salaries, bonuses, and policies for the Chief Engineer and Chief Architect for national science, technology, innovation, and digital transformation, they shall be implemented in accordance with the provisions of Government Decree No. 231/2025/NĐ-CP dated August 26, 2025, stipulating the selection and utilization of Chief Engineers and Chief Architects for national science, technology, innovation, and digital transformation; salaries, bonuses, and policies for science, technology, innovation, and digital transformation experts shall be implemented in accordance with the provisions of Government Decree No. 249/2025/NĐ-CP dated September 19, 2025, stipulating mechanisms and policies to attract science, technology, innovation, and digital transformation experts.

Article 15. Budget for expenditures on purchasing raw materials, fuels, materials, specimens, tools, spare parts, inexpensive consumables, energy, documents, data, books, reference journals, ownership and usage rights to intellectual property objects, and access rights to databases serving scientific and technological tasks and innovation activities

1. The budget for raw materials, fuels, materials, and energy is expected to be established based on:

a) The number of experiments and the quantity of raw materials, fuels, materials, and energy needed for each experiment and the anticipated consumption rate per experiment;

b) The quantity of experimental production batches (if any) and the quantity of raw materials, fuels, materials, and energy needed for each batch and the anticipated consumption rate per batch;

c) The anticipated quantity of physical models, designs, technical drawings and the quantity of raw materials, fuels, materials, and energy needed;

d) The number of times samples are taken to build a scientific and practical basis for registering and managing intellectual property rights;

đ) The number of trials conducted to improve products before acceptance (if any) and the quantity of raw materials, fuels, materials, and energy needed for each trial and the anticipated consumption rate per trial;

e) The budget for raw materials, fuels, materials, and energy is expected to be established based on the anticipated description of the volume of research work, state budget expenditure regulations (if applicable), material usage standards according to equipment operation requirements or industry economic and technical standards (if applicable), market prices or supplier quotations at the time of budget preparation.

2. The budget for specimens, tools, spare parts, and inexpensive consumables is established based on:

a) The anticipated quantity of specimens to be collected, analyzed, or tested;

b) The quantity of single-use tools based on the anticipated number of experiments and the anticipated number of participants in the experiments;

c) The quantity of spare parts and inexpensive consumables based on maintenance plans, maintenance costs, and anticipated failure rates of research equipment to determine the anticipated quantity of spare parts; the quantity of research equipment and models to determine the anticipated quantity of inexpensive consumables;

d) The budget for specimens, tools, spare parts, and inexpensive consumables is expected to be established based on the anticipated description of the volume of research work, state budget expenditure regulations (if applicable), material usage standards according to equipment operation requirements or industry economic and technical standards (if applicable), market prices or supplier quotations at the time of budget preparation.

3. The budget for documents, data, books, and reference journals is established based on: the list of required documents, data, books, and reference journals and their market prices or supplier quotations at the time of budget preparation.

4. The budget for purchasing ownership and usage rights to intellectual property objects includes: establishment based on the following grounds and payment according to actual occurrences within the approved budget, ensuring economy and efficiency:

a) The agreed price between the transferring party and the receiving party for the transfer of ownership and usage rights to intellectual property objects;

b) Quotations for consulting services to value intellectual property assets for transferred ownership or usage rights, including the quantity of such rights;

c) Quotations for consulting services from domestic and international intellectual property representation organizations at the time of budget preparation;

d) Fees and charges for registration, examination, and issuance of certificates for the transfer of ownership and usage rights to intellectual property objects published at the time of budget preparation, including: inventions, utility models, protected software, trademarks, plant varieties anticipated to be necessary for research or experimental production.

5. The budget for purchasing access rights to databases serving scientific and technological tasks and innovation activities is established based on the necessity of using specialized scientific data, the anticipated number of access packages or user licenses required, quotations from data service providers (domestic or international) or rental prices for access rights at the time of budget preparation.

6. Management and use of procurement funds must comply with state budget laws, bidding laws, and other relevant laws; procurement must align with the progress of scientific and technological tasks and innovation activities; payments and settlements must be based on contracts, invoices, and actual occurrence documents, ensuring economy and efficiency within the allocated budget for the task, consistent with current financial regulations regarding the allocation mechanism.

7. For scientific and technological tasks and innovation activities aimed at decoding technology to develop strategic technologies using state budgets, direct purchases of foreign technology, products, and equipment necessary for technology analysis and decoding shall be made according to agreed prices, paid based on actual occurrences within the approved budget, ensuring economy and efficiency.

For scientific and technological tasks and innovation activities involving the purchase of trade secrets using state budgets, direct purchases of trade secrets shall be made according to agreed prices, paid based on actual occurrences within the approved budget, ensuring economy and efficiency.

For scientific and technological tasks and innovation activities serving defense and security areas, special mechanisms issued by the Ministry of National Defense, the Ministry of Public Security, or authorized agencies may be used to purchase technology, products, equipment, and trade secrets.

Article 16. Budget for expenditures on repairs, purchases, and leasing of assets (or infrastructure and equipment) directly serving the implementation of scientific and technological tasks and innovation activities

1. The budget is established based on the description of the expected workload, expenditure regulations, and budgetary norms (if applicable). Repairs, purchases, and leasing of assets (or infrastructure and equipment) must be consistent with the progress of scientific and technological tasks and innovation activities and within the annual budget.

2. Management and use of funds for maintenance and repair of assets serving scientific and technological tasks and innovation activities; purchases and leasing of assets (or infrastructure and equipment) directly serving the implementation of scientific and technological tasks and innovation activities shall comply with the provisions of the State budget law and the bidding law; payments shall be made according to contracts and actual occurrences within the approved budget, ensuring economy and efficiency.

Article 17. Budget for organizational work and conference participation fees, scientific seminar fees, forum fees, scientific discussion fees, domestic and foreign travel expenses; international cooperation (outbound and inbound delegations) serving the implementation of scientific and technological tasks and innovation activities

1. The budget is established based on Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Minister of Finance, detailing travel expense regulations and conference expenditure regulations, amended and supplemented by Circular No. 12/2025/TT-BTC dated March 19, 2025, issued by the Minister of Finance; Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Minister of Finance, detailing regulations on hosting foreign guests for business visits in Vietnam, organizing international conferences and seminars in Vietnam, and hosting domestic guests; Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Minister of Finance, detailing travel expense regulations for state officials traveling abroad for short-term assignments funded by the state budget.

2. The budget for participation fees in domestic and international scientific conferences, forums serving the implementation of scientific and technological tasks and innovation activities is established based on the participation fees announced by the organizing committee.

3. This circular stipulates the maximum budget construction amounts for participation in scientific seminars, forums, and scientific discussions as follows:

a) Chairperson of scientific seminars, forums, and scientific discussions: VND 2,000,000 per session;

b) Secretary of scientific seminars, forums, and scientific discussions: VND 700,000 per session;

c) Lecturer presenting at scientific seminars, forums, and scientific discussions: VND 5,000,000 per presentation;

d) Scientific report requested by the organizing agency but not presented at the scientific seminar: VND 3,000,000 per report;

đ) Participant in scientific seminars, forums, and scientific discussions: VND 300,000 per participant per session.

Article 18. Budget for external service procurement serving the process of implementing scientific and technological tasks and innovation activities

The budget for external service procurement serving the process of implementing scientific and technological tasks and innovation activities is established based on the explanation of necessity, anticipated workload for outsourcing, current regulations and norms (if applicable), and related quotations.

Article 19. Budget for investigation, survey, and data collection expenses

The budget for investigation, survey, and data collection expenses shall be established based on the description of the expected workload, regulations, and economic and technical norms specific to the profession (if applicable); or in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Minister of Finance on the preparation of budgets, management, utilization, and settlement of funds for statistical surveys and national censuses, as amended and supplemented by Circular No. 37/2022/TT-BTC dated June 22, 2022, issued by the Minister of Finance.

Article 20. Budget for office supplies, communication, and printing expenses

The budget for office supplies, communication, and printing expenses serving the process of implementing scientific and technological tasks and innovation activities shall be established based on the description of needs, quantities, and unit prices according to market prices at the time of budget preparation or current norms (if applicable).

Article 21. Budget for fees for publishing scientific and technological works domestically and internationally

The budget for fees for publishing scientific and technological works domestically and internationally shall be established based on the number of scientific and technological works expected to be published in line with the requirements and anticipated results of scientific and technological tasks and innovation activities; publication fees of each domestic journal/conference, publication fees of each international journal/conference, publicly listed publication fees of publishers at the time of budget preparation, transfer fees, and tax liabilities (if applicable).

Article 22. Budget for self-assessment of the implementation of scientific and technological tasks and innovation activities

The budget for self-assessment of the implementation of scientific and technological tasks and innovation activities shall be established based on:

1. The number of participants in the assessment, assessment location, and assessment method.

2. The expenditure level not exceeding 50% of the expenditure for the advisory council for funding and commissioning scientific and technological tasks and innovation activities as stipulated in Point a, Clause 1, Article 4 of Circular No. 38/2025/TT-BKHCN dated November 30, 2025, issued by the Minister of Science and Technology on the preparation of budgets, management, utilization, and settlement of state budget funds for certain expense items related to scientific and technological activities and innovation.

Article 23. Budget for consulting services for building registration files for intellectual property protection for the results of scientific and technological tasks and innovation activities within and outside the country

The budget for consulting services for building registration files for intellectual property protection for the results of scientific and technological tasks and innovation activities within and outside the country shall be established based on:

1. The number of registration files and the objects expected to be registered for intellectual property protection.

2. The fees related to domestic and international intellectual property registration and protection announced at the time of budget preparation.

3. The quotation of consulting services from organizations and individuals providing consulting services/intellectual property representation organizations within and outside the country at the time of budget preparation.

Article 24. Budget for disseminating and promoting the results of scientific and technological tasks and innovation activities (newspapers, television, online media, publication of publications, and other means of communication)

The budget for disseminating and promoting the results of scientific and technological tasks and innovation activities (newspapers, television, online media, publication of publications, and other means of communication) shall be implemented in accordance with the legal provisions on the system and norms of state budget expenditure (if applicable), paid according to contracts and actual expenditures within the approved budget scope by the competent authority, ensuring economy and effectiveness.

Article 25. Budget for expenses of the leading organization to implement general management tasks of science, technology, and innovation

Clause 1. The leading organization of science, technology, and innovation tasks that uses state budget shall prepare a budget for general management expenses serving the implementation of science, technology, and innovation tasks, including expenses related to organization, supervision of implementation, administrative costs to ensure the implementation of science, technology, and innovation tasks at the leading organization.

Clause 2. The budget for general management expenses of science, technology, and innovation tasks shall be 5% of the total budget for implementing science, technology, and innovation tasks using the state budget, but not exceeding 500 million VND per task.

Article 26. Other budgets directly related to the implementation of science, technology, and innovation tasks (if applicable)

Implementation according to the detailed explanation or in accordance with legal regulations on expenditure standards and norms of the state budget (if applicable), payment according to contracts and actual occurrences within the approved budget.

Section 4. PROVISIONS ON THE FRAMEWORK FOR ESTABLISHING BUDGETS TO IMPLEMENT TASKS AS PROVIDED IN Clause 4, Article 6 of Decree No. 265/2025/NĐ-CP

Article 27. Budget for expenses supporting the acquisition of technology usage rights or ownership (licensing fees, transfer fees, fees for trade secrets); research results, digital transformation solutions; purchasing information about technology, design documents, technological processes, technical standards, software support

Clause 1. Budget for expenses related to technology usage/ownership rights:

Point a) The budget for licensing fees is determined based on a percentage of expected revenue; or the number of products expected to use the technology; or a fixed annual fee expected; and a valuation report (if available);

Point b) The budget for transferring ownership technology fees is determined based on the basis of the technology valuation documentation (by the technology valuation organization, consultancy organizations, intellectual property representative organizations) or the agreed price on the proposed transfer contract after market reference and a valuation report (if available);

Point c) The budget for acquiring/receiving transfer of trade secrets is determined based on the principle contract or agreement memorandum with the partner and a valuation report (if available).

Clause 2. Budget for expenses related to research results and digital solutions:

Point a) The budget for purchasing or receiving scientific and technological research results is determined based on the research costs already invested according to the final settlement report of the scientific and technological task and the expected commercial value (application in production, product creation, expected revenue);

Point b) The budget for deploying digital transformation solutions in enterprises and organizations is determined based on the quotation or proposed contract of the service provider, including:

Subpoint b1) The budget for consulting on digital transformation solutions for enterprises, organizations, public institutions regarding business processes, management processes, production processes, technological processes, and business model transformation;

Subpoint b2) The budget for leasing or purchasing digital transformation solutions to automate and improve the efficiency of business processes, management processes, production processes, technological processes in enterprises and business model transformation;

Subpoint b3) Costs for leasing cloud infrastructure services for training AI models, storing and processing large data;

Subpoint b4) Costs for purchasing annual usage rights of specialized software and platforms (content management software, video editing software, cybersecurity platforms);

Subpoint b5) Costs for purchasing or leasing large standardized datasets for research, training, and AI development.

Clause 3. Budget for expenses on purchasing information, data, and technical documents:

Point a) The budget for purchasing information about technology (databases, reports/technology, market technology information) is determined based on the quotation or proposed contract of the supplier;

Point b) The budget for purchasing design documents, drawings, technological processes is determined based on the quotation or proposed contract of the design document, drawing, technological process supplier and a valuation report (if available);

Point c) The budget for purchasing technical standards for applying technology is determined based on the quotation or proposed contract of the technical standard supplier.

Clause 4. Budget for expenses on purchasing software and support tools:

Point a) The budget for purchasing software and support tools for research, design, technology transfer, operation is determined based on the name of the software and support tool; functions and purpose of use of the software and support tool; version and technical specifications of the software and support tool; quotation or proposed contract of the supplier;

Point b) The budget for maintenance and upgrading accompanying software (if any) is determined based on the quotation or proposed contract of the supplier.

Clause 5. Documentation serving as evidence for establishing budgets for the contents stipulated in Clauses 1, 2, 3, and 4 of this Article at the time of preparing the budget includes: quotations, principle contracts, proposed contracts, licenses/intellectual property protection certificates, valuation reports (if available).

Article 28. Budget for expenses to support leasing, purchasing inspection, measurement, quality control equipment during the process of upgrading and perfecting technological processes, introducing new technology into production, trial production; expenses for repair, procurement, leasing assets (or infrastructure, equipment) directly serving the implementation of projects with technological innovation content, creation, exploitation, development of intellectual property assets.

Clause 1. The budget for expenses to support leasing, purchasing inspection, measurement, quality control equipment during the process of upgrading and perfecting technological processes, introducing new technology into production, trial production shall be determined based on the description of the planned technological process to determine the technical requirements of the measurement and quality control equipment; the estimated price is based on one of the following methods: published price; quotation from the supplier at the time of preparing the budget or the approved price of equivalent equipment already approved in other innovation tasks.

Clause 2. The budget for expenses for repair, procurement, leasing assets (or infrastructure, equipment) directly serving the implementation of projects with technological innovation content, creation, exploitation, development of intellectual property assets shall be determined according to the provisions of Article 16 of this Circular.

Article 29. Budget for expenses for raw materials, fuel, materials, energy directly serving trial production to calibrate and perfect technological processes, production lines (including the first batch of product trial production).

Clause 1. The budget for expenses for raw materials, fuel, materials, energy shall be determined based on: the number of trial production batches and the amount of raw materials, fuel, materials, energy consumed each time trial production is expected.

Clause 2. The budget is built based on the description of the expected workload, regulations, state budget expenditure standards (if any), market挂牌取消

Article 30. Budget estimate for hiring consultants on technology transfer, negotiating technology transfer contracts, legal advice, establishing technical standards, norms, productivity, quality, registration, protection, management, exploitation of intellectual property rights; industrial design

1. The budget estimate is prepared based on the description of the work content, relevant laws (if applicable), and the quoted prices for consulting services provided by domestic and international companies or organizations at the time of preparing the budget estimate.

2. Content of support:

a) Registration, protection, management, exploitation of intellectual property rights; industrial design including:

a1) Supporting consultancy for domestic registration and protection, international registration for patents, utility models, plant variety protection according to the consultancy contract for registering and establishing intellectual property rights;

a2) Supporting consultancy for registering design protection, trademarks domestically and internationally, protecting trademarks abroad (excluding certification marks and collective marks) according to the self-registration contract, industrial design, brand identity system for registering intellectual property protection rights;

a3) Supporting consultancy for extending and maintaining the validity of protection certificates: According to the announcement of fees and charges for maintaining and extending protection certificates by domestic and international intellectual property authorities at the time of preparing the budget estimate;

a4) Supporting consultancy for inspecting and supervising the use of geographical indications, certification marks, collective marks, managing and supervising the quality of products protected by geographical indications, certification marks, collective marks;

a5) Supporting consultancy for building reports to state management agencies about intellectual property rights in Vietnam or foreign geographical indication management agencies regarding the situation of managing geographical indications;

a6) Supporting legal consultancy fees for intellectual property, consultancy on protecting and exploiting intellectual property rights both domestically and internationally for enterprises and organizations;

b) Supporting consultancy on technology transfer;

c) Supporting consultancy on standards, technical norms, measurement, quality including:

c1) Supporting consultancy for building, publishing, and applying enterprise basic standards;

c2) Supporting consultancy for building and applying standards, technical norms, management systems, tools for improving productivity;

In cases where enterprises are supported to apply standards, norms, management systems, productivity improvement tools combined with digital transformation solutions, in addition to supporting the application of standards, norms, management systems, productivity tools at the above levels, the support level for applying digital transformation solutions is applied according to Subpoint b1 and Subpoint b2 of Point b Clause 2 Article 27 of this Circular;

c3) Supporting consultancy for evaluating conformity certification to standards, technical norms, recognizing certification capacity, recognizing testing laboratory capacity in compliance with standards;

c4) Supporting consultancy for building national standards (TCVN), national technical regulations (QCVN), local technical regulations (QCĐP), wherein:

For TCVN built on the basis of harmonizing international standards, regional standards: the maximum support level does not exceed 60 million VND/one TCVN under 50 pages thick; for thickness from 50 pages and above, the additional support level is determined as follows: for TCVN under 500 pages thick, each additional 100 pages will be supported up to a maximum of 20 million VND; for TCVN over 500 pages thick, each additional 100 pages will be supported up to a maximum of 15 million VND. The basis for settlement is the TCVN officially announced by authorized authorities; QCVN, QCĐP issued by authorized authorities.

For newly established TCVN, QCVN, QCĐP, the support level is determined based on the actual volume of work generated, state-prescribed standards, cost norms, and the quoted price from service providers for outsourced items. Specifically, the item for drafting TCVN, QCVN, QCĐP is determined at 40% of the support level for TCVN built on the basis of harmonizing international standards, regional standards as specified in this subpoint.

Article 31. Budget for training and capacity building expenses within and outside the country on technology transfer, reception, operation, and mastery of technology, productivity, quality, intellectual property; technology management, technology governance, and updating new technologies.

The budget for training and capacity building expenses within and outside the country on technology transfer, reception, operation, and mastery of technology, productivity, quality, intellectual property; technology management, technology governance, and updating new technologies shall be determined based on the description of the work content and the consulting service quotation from domestic and foreign companies or organizations at the time of preparing the budget.

Article 32. Budget for outsourcing services to support the application of technology, technology transfer, implementation of innovation tasks, supporting innovation and creative startups; renting laboratories or testing facilities.

1. The budget for outsourcing services to support the application of technology, technology transfer, implementation of innovation tasks, supporting innovation and creative startups shall be established based on the description of the expected workload to be outsourced, regulations and standards according to relevant laws (if applicable), and related quotations.

2. The budget for renting laboratories or testing facilities shall be established based on the description of the expected number of experiments and tests, requirements for laboratory equipment or testing facility machinery, regulations and standards according to relevant laws (if applicable), and related quotations.

Article 33. Budget for technological production design, production lines; standardizing technical and technological documents; setting up operational parameters; designing and manufacturing test samples, molds, new products; testing, inspecting, evaluating product quality; adjusting new production technology and lines.

The budget for technological production design, production lines; standardizing technical and technological documents; setting up operational parameters; designing and manufacturing test samples, molds, new products; testing, inspecting, evaluating product quality; adjusting new production technology and lines shall be determined based on the description of the work content and quotations from consulting units, testing and inspection units, quality evaluation units, or scientific and technological organizations at the time of preparing the budget.

Article 34. Budget for supporting testing with national key export products conducted by testing organizations meeting international standards; supporting certification costs for conformity assessment and compliance certification by state agencies designated under relevant laws; guiding the establishment and application of international standards; testing, inspection, and certification of product quality according to international standards; applying management systems and quality improvement tools; establishing and applying new management system standards, traceability systems, good agricultural practices, organic agriculture, green productivity, and smart production; registering product circulation.

a) Testing, inspection, and certification fees for exported products: testing according to international standards; safety, quality, durability, electromagnetic compatibility, recyclability assessments; certification or recognition fees for testing results.

b) Sample shipping, insurance, and transportation costs to overseas laboratories (if domestic equivalent capability is not available).

c) International testing support service costs: technical documentation translation, user guide translation, product description translation; consulting fees for preparing testing documentation (if necessary).

d) Costs for comparing testing results and adjusting technology according to certification requirements: analysis, review of product defects, adjustment of production processes to meet international standards.

2. The budget for supporting conformity assessment and compliance certification costs shall be prepared according to relevant laws.

3. The budget for guiding the establishment and application of international standards shall be determined based on the expected number of standards to be established and applied; service quotations from recognized organizations or experts at the time of preparing the budget; training and seminar costs as stipulated in Circular No. 100/2025/TT-BTC dated October 28, 2025, issued by the Minister of Finance guiding the preparation, management, use, and settlement of training and capacity-building funds for civil servants and public officials; Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC.

A one-time support for enterprises for testing and certification costs for enterprises producing key export products according to Clause 5, Article 6c of the Product Quality Law, amended and supplemented by Clause 1, Article 1 of the Law Amending and Supplementing Certain Provisions of the Product Quality Law, with a maximum of 30% of the value of the testing and certification contract. Support criteria are determined according to the law on product quality.

5. The budget for applying management systems and quality improvement tools shall be determined according to the provisions of Subpoint c2, Point c, Clause 2, Article 30 of this Circular.

6. The budget for establishing and applying new management system standards, traceability systems, good agricultural practices, organic agriculture, green productivity, and smart production shall be determined based on the description of the expected number of systems and certificates to be applied; quotations from certification organizations and consulting firms at the time of preparing the budget, including:

a) Supporting costs for developing national standards and technical regulations according to the provisions of Subpoint c4, Point c, Clause 2, Article 30 of this Circular.

b) Support for costs of applying standards, management systems, productivity tools in accordance with the provisions set out in subpoint c2, point c, Clause 2, Article 30 of this Circular;

c) Support for costs of certification in compliance with standards, technical regulations in accordance with the provisions set out in subpoint c3, point c, Clause 2, Article 30 of this Circular.

7. The budget estimate for product registration and circulation fees is determined based on the description of the number of products and goods expected to be registered for circulation; quotations from certification organizations, inspection agencies, recognized testing laboratories; and the fees required to be paid according to the regulations at the time of preparing the budget estimate. It includes the following contents:

a) Budget estimate for costs of implementing product registration procedures, including: registration fees, conformity declaration, standard application announcement; costs for preparing and completing technical files, registration files;

b) Budget estimate for costs of hiring consulting and technical services: consulting services for preparing registration files, completing technical standards; testing services for samples serving registration files (safety, hygiene, performance testing);

c) Budget estimate for translation, certification, notarization, consular legalization costs (if applicable);

d) Budget estimate for inspection and review of files conducted by state agencies and certification organizations.

Article 35. Budget Estimate for Testing, Inspection, and Quality Assessment Costs for Products Participating in Government Procurement

The budget estimate for testing, inspection, and quality assessment costs for products participating in government procurement is determined based on one of the following grounds:

1. Description of the number of tests, inspections, and assessments of products expected.

2. Quotations or framework contracts of testing units, testing centers, or quotations of competent organizations at the time of preparing the budget estimate.

3. Cost norms (if available) or market equivalent service prices at the time of preparing the budget estimate for the following contents: product testing in recognized laboratories; testing physical, mechanical, biological, durability, stability indicators; assessing compliance with technical standards; testing product samples under actual production conditions.

Article 36. Framework Norms as Basis for Establishing Budget Estimates for Financial Support in the Form of Assistance Certificates to Promote Innovative Activities and Commercialization of Products through Facilitating Enterprise Market Access and Encouraging User Experience of New Products and Services

The establishment of budget estimates for financial support in the form of assistance certificates to promote innovative activities and commercialization of products through facilitating enterprise market access and encouraging user experience of new products and services shall be carried out in accordance with the provisions of Article 23 and Article 24 of Decree No. 268/2025/NĐ-CP.

Article 37. Framework Norms as Basis for Establishing State Budget Estimates for Interest Subsidies for Loans for Projects and Investment Plans Involving Application of Technology, Technology Transfer, Technological Innovation, and Creative Innovation

1. Support for interest payment costs for the subjects specified in Clause 5, Article 6 of Decree No. 265/2025/NĐ-CP for projects and investment plans involving loans from credit institutions for applications of technology, technology transfer, technological innovation, and creative innovation.

2. Conditions, duration, level of support, and interest subsidy procedures for projects and investment plans involving loans from credit institutions for applications of technology, technology transfer, technological innovation, and creative innovation shall be implemented in accordance with the provisions of Article 20, Article 21, and Article 22 of Decree No. 268/2025/NĐ-CP.

Chapter III
PROVISIONS ON SUPPORT FOR ACTIVITIES TO ENHANCE NATIONAL SCIENTIFIC AND TECHNOLOGICAL CAPACITY; SUPPORT FOR ACTIVITIES TO DEVELOP INNOVATION SYSTEMS, ENTREPRENEURSHIP ECO-SYSTEMS, AND PROMOTE AN INNOVATIVE AND ENTREPRENEURIAL CULTURE

Article 38. Framework for establishing the state budget estimate for supporting activities to enhance scientific and technological capacity

1. The budget estimate for supporting young scientists' participation in international conferences and workshops; supporting scientists presenting outstanding research works at international specialized scientific conferences includes the following state budget support contents:

a) One round-trip economy class air ticket or other means of transportation from Vietnam to the conference location.

b) Travel expenses from the scientist's residence to the airport, train station, bus terminal, border gate, and vice versa.

c) Accommodation fees, food, and incidental expenses during the stay at the conference location, insurance costs during the conference period.

d) Conference registration fees according to the organizing committee's regulations (if applicable).

đ) Visa and notarization translation expenses related to the conference.

2. The budget estimate for supporting scientific research and technology development teams entering and exiting is established in accordance with Circular No. 71/2018/TT-BTC and Circular No. 102/2012/TT-BTC.

3. The budget estimate for supporting post-doctoral research activities, doctoral program research students, master's program students, outstanding scientists, talented young scientists, and talented young engineers includes state budget support as follows:

a) One-time travel expenses for post-doctoral researchers, doctoral program research students, and master's program students traveling to the main research unit and back as specified in points c and d of this clause.

b) Living allowance support for individuals conducting research as specified in this clause who do not reside in the province or city where the main research unit is located, for up to 12 months, at a rate of VND 10 million/month for the individuals specified in points c and d of this clause.

c) Funding support for leading the implementation of scientific and technological tasks and innovation bases for post-doctoral researchers, outstanding scientists, talented young scientists, and talented young engineers.

d) Funding support for participating in the implementation of scientific and technological tasks and innovation bases for research students and graduate students.

4. The budget estimate for short-term internships and research abroad prioritizes talented young scientists and talented young engineers. The state budget supports individual scientists going on short-term internships and research abroad as follows:

a) Maximum six-month living allowance support according to the level prescribed in Circular No. 30/2022/TT-BTC dated June 3, 2022, issued by the Minister of Finance guiding the financial mechanism for implementing the Project to Enhance the Capacity of University Lecturers and Managers to Meet the Requirements of Fundamental and Comprehensive Educational Reform from 2019 to 2030.

b) Health insurance coverage during the time spent abroad for internships and research as stipulated in Circular No. 102/2012/TT-BTC.

c) One-time support throughout the short-term internship and research period abroad: one round-trip economy class air ticket or other means of transportation from Vietnam to the research host unit; travel expenses from the scientist's residence to the airport, train station, bus terminal, border gate, and vice versa.

5. The budget estimate for training and capacity building for individuals engaged in science, technology, and innovation includes state budget support as provided for in Clause 4 of this Article.

6. The budget estimate for organizing domestic and international scientific conferences supported by the state budget includes:

a) Venue rental, meeting room, auditorium, and technical equipment costs based on actual expenditures within the approved budget limit, ensuring economy, efficiency, and compliance with legal provisions.

b) Accommodation and daily meal expenses for foreign scientists invited to present papers at the conference, according to the level of Class C delegates as stipulated in Circular No. 71/2018/TT-BTC; round-trip economy class air tickets and travel expenses within Vietnam for foreign scientists invited to attend the conference.

c) Accommodation, meal, and travel expenses for the organizing committee as stipulated in Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC.

7. The budget estimate for publishing domestic and international scientific research results supported by the state budget includes:

a) Full publication fee (publication cost) support for scientific and technological works conducted by individual scientists or groups of scientists.

b) In cases where individual scientists publish research results without using state budget funds, in addition to the publication cost support specified in point a of this clause, the individual scientist or group of scientists will receive additional two months of scientific labor remuneration equivalent to the task leader's remuneration as stipulated in Clause 1 of Article 13 of this Circular. For groups of scientists, the person applying for support must be confirmed by the group as the primary author.

c) Conditions for considering support and criteria for implementing support are regulated in Clause 2 and Clause 3 of Article 53 of Decree No. 267/2025/NĐ-CP and related implementing documents.

8. The budget estimate for enhancing the quality of scientific journals supported by the state budget includes the following items:

The budget estimate for enhancing the quality of scientific journals supported by the state budget includes the following items:

a) Fees for hiring foreign experts to advise on journal publication at negotiated rates proposed by the scientific journal, clearly stating the outcomes of hiring experts and evaluation criteria.

b) Publication fees for up to two years to enable reputable publishers worldwide to accept the journal for publication, based on the publisher's quoted prices at the time of application for support.

c) Fees for hiring English editors for up to two years. The rate for hiring English editors is applied according to Circular No. 004/2025/TT-BNV.

9. Budget for awards to groups and individuals with outstanding achievements in scientific research, technological development, and innovation: the level of rewards shall be implemented according to the provisions set forth in point b, Clause 1 and point e, Clause 2 of Article 50 of Decree No. 152/2025/NĐ-CP dated June 14, 2025, issued by the Government on the delegation of authority and responsibility in the field of competition and commendation; detailed regulations and guidance on implementing certain provisions of the Law on Competition and Commendation.

10. Budget for supporting the invitation of outstanding foreign scientists to Vietnam for short-term academic exchanges is supported by the state budget as follows:

a) A round-trip business class/economy premium ticket from abroad to Vietnam. The level of support depends on the state budget's balancing capacity and the contribution of the foreign scientist to the research, cooperation, and training activities of the receiving organization in Vietnam.

b) Travel expenses incurred within Vietnam and travel expenses from the scientist's residence in Vietnam to the airport and vice versa.

c) Accommodation costs for up to three months and daily meal expenses at the level specified for Class B Tourist Group members under Circular No. 71/2018/TT-BTC.

d) Translation services for academic exchanges as stipulated in Circular No. 71/2018/TT-BTC.

11. Budget for supporting and funding policies to attract and utilize chief engineers, talents, and individuals engaged in science, technology, and innovation: implemented according to the legal regulations on salary systems, policies, and budget expenditure standards.

12. Budget for supporting innovative initiatives as provided for in Article 45 of Decree No. 267/2025/NĐ-CP: Implemented according to legal regulations on salary systems, budget expenditure standards, payment based on contracts, and actual expenditures within the approved budget, ensuring economy, effectiveness, and compliance with legal provisions.

Article 39. Framework for budgetary standards for building the state budget to support the development of the innovation system, the startup ecosystem, and the promotion of an innovation culture.

1. Budget for training and enhancing capabilities for the innovation system, the startup ecosystem, intermediary organizations of the science and technology market, purchasing rights to training programs and entrepreneurship training courses; organizing domestic and international training sessions; hiring domestic and international experts:

a) Supporting funds for purchasing rights to training programs and entrepreneurship training courses that have been successfully researched and tested domestically and internationally, incorporated into general education, vocational education, and higher education curricula: Implemented according to current legal regulations on salary systems, budget expenditure standards, payment based on contracts, and actual expenditures within the approved budget, ensuring economy, effectiveness, and compliance with legal provisions on bidding, ordering, and assigning tasks.

b) Supporting funds for hiring domestic and international experts to implement training programs for the innovation system, the startup ecosystem, and intermediary organizations of the science and technology market, including:

b1) For domestic experts: The unit assigned the task of organizing training programs shall negotiate the amount for hiring experts based on the content and requirements of the work, clearly explain the results of hiring experts, and establish criteria for evaluating the results of hiring experts to submit to the competent authority for approval of the number and amount of funds for hiring experts under the contract. The amount for hiring domestic experts is regulated by Circular No. 004/2025/TT-BNV.

b2) For foreign experts: The unit assigned the task of organizing training programs shall negotiate the amount for hiring experts based on the content and requirements of the work, clearly explain the results of hiring experts, and establish criteria for evaluating the results of hiring experts to submit to the competent authority for approval of the number and amount of funds for hiring experts under the contract.

The amount paid to foreign experts shall be decided by the head of the authority approving the training program after negotiating with the expert according to the contract and within the approved budget. The total budget for hiring foreign experts shall not exceed 50% of the total budget for implementing activities.

c) Supporting funds for organizing training programs for the innovation system, the startup ecosystem, and intermediary organizations of the science and technology market: Implemented according to legal regulations on salary systems, budget expenditure standards, payment based on contracts, and actual expenditures within the approved budget, ensuring economy, effectiveness, and compliance with legal provisions on bidding, ordering, and assigning tasks.

2. Budget for connecting the national and international innovation and startup networks: organizing conferences and seminars to connect national and international innovation and startup networks, supporting domestic startups and venture investments with regions and the world; hiring experts to support and connect innovation and startups; international cooperation costs (outbound and inbound delegations) including:

a) Supporting funds for organizing conferences and seminars to connect national and international innovation and startup networks: Implemented according to Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC; Circular No. 71/2018/TT-BTC (applicable to international conferences and seminars according to the program and plan approved by the competent authority).

b) Supporting funds for hiring experts to connect national and international innovation and startup networks including:

b1) For domestic experts: The unit assigned to organize connection programs shall negotiate the remuneration level for the hired expert based on the content of the work requirements, clearly explain the results of hiring the expert, and set evaluation criteria for the results of hiring the expert to submit to the competent authority for approval of the number and budget for hiring the expert under the work contract. The remuneration level for hiring experts is stipulated in Circular No. 004/2025/TT-BNV.

b2) For foreign experts: The unit assigned to organize connection programs shall negotiate the remuneration level for the hired expert based on the content of the work requirements, clearly explain the results of hiring the expert, and set evaluation criteria for the results of hiring the expert to submit to the competent authority for approval of the number and budget for hiring the expert under the work contract.

The payment level for foreign experts shall be decided by the head of the authority approving the connection program after negotiating with the expert according to the contract and within the approved budget estimate.

3. Budget for supporting trade promotion activities for innovative enterprises, creative startups, and science and technology enterprises: organizing conferences, seminars, trade delegations, and domestic and international trade promotion events; travel expenses for domestic and international business trips; organizing international conferences; welcoming foreign delegations to Vietnam to participate in trade fairs, exhibitions, market surveys, and transactions with Vietnamese enterprises; conducting market research, product demand studies, and market analysis; hiring expert consultants for product development, quality improvement, export, and market penetration; expert researchers, consultants, and market evaluators; promoting, advertising, providing information, and producing publications to serve trade promotion programs.

Implementation shall comply with legal regulations on state budget expenditure systems, payment according to contracts, and actual expenditures within the approved budget estimate, ensuring economy, efficiency, and compliance with legal provisions on bidding, ordering, and assigning tasks.

4. Budget for supporting the activities of innovative enterprises, creative startups, and science and technology enterprises: Supporting the use of technical facilities, incubation bases, and shared working spaces; supporting consulting contracts for searching, selecting, decoding, and transferring technology; supporting specialized training and instruction.

a) Support for using technical facilities, incubation bases, and shared working spaces includes:

a1) Maximum support not exceeding 20 million VND per year for equipment usage costs at technical facilities, incubation bases, and shared working spaces;

a2) Maximum support not exceeding 5 million VND per month for rental space costs at incubation bases and shared working spaces. The maximum support period is three years from the date of signing the rental agreement.

b) Support for consulting contracts for searching, selecting, decoding, and transferring technology: implemented according to point b, Clause 1 of this Article;

c) Support for specialized training and instruction: implemented according to point c, Clause 1 of this Article.

5. Budget for organizing innovation and startup day events 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 during the event period; organizing innovation and startup competitions at various sectors, fields, localities, national, and international levels.

a) Venue rental for events, event publicity costs, and common activity costs of the event organizing committee (overall decoration, opening and closing ceremonies, printing materials, and other related costs): Implemented according to legal regulations on state budget expenditure systems, payment according to contracts, and actual expenditures within the approved budget estimate, ensuring economy and efficiency.

b) Support for venue rental fees (electricity, water, sanitation, security, protection), transportation costs for equipment, booth design and setup, and event communication: Maximum support not exceeding 10 million VND per participating unit;

c) Costs for hosting international delegations and organizing domestic and international conferences during the event period according to the approved program and plan: Implemented according to Circular No. 71/2018/TT-BTC; Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC (applicable to domestic conferences and seminars).

d) Organizing innovation and startup competitions in various sectors, fields, and localities:

d1) Based on specific conditions, ministries, central agencies, localities, and grassroots units shall develop plans to organize and establish rules for awarding prizes for innovation and startup competitions in various sectors, fields, and localities according to Decree No. 263/2025/NĐ-CP dated October 14, 2025 of the Government detailing and guiding certain provisions of the Law on Science, Technology, and Innovation regarding the self-management and responsibility mechanism of public scientific and technological organizations, human resources, talents, and awards in the field of science, technology, and innovation (referred to as Decree No. 263/2025/NĐ-CP) and any guiding documents (if applicable).

d2) Content and expenditure level: Implement according to the content and expenditure level applicable to science and technology innovation contests and engineering contests organized by ministries, central agencies, and provinces/cities directly under the Central Government as stipulated in Circular No. 27/2018/TT-BTC dated March 21, 2018, issued by the Minister of Finance on financial regulations for organizing the Vietnam Science and Technology Innovation Award, Engineering Innovation Contest, and Youth and Children Creative Contest.

d3) For creative startup contests where prize money is sourced from the state budget: The deadline for organizing the contest to award prizes shall be implemented in accordance with the provisions of Decree No. 263/2025/NĐ-CP.

d4) In cases where other legitimate sources of funding (not from the state budget) are mobilized from domestic and foreign organizations and individuals to organize innovation contests and creative startup contests in various industries and fields at localities and grassroots units: The content, expenditure level, and deadline for organizing the contest to award prizes shall be carried out according to the specific prize-giving agreement of the sponsoring organizations and individuals after obtaining approval from the competent authority.

6. Budget for honoring and awarding prizes to outstanding projects, individuals, and organizations in innovation and startup contests organized by authorized bodies at the local or national levels or recognized as reputable international awards: Implement according to the provisions of point d, Clause 5 of this Article.

7. Budget for communication and development of innovation and startup culture: Develop materials and publications in the form of press works, literary and artistic works, television programs; organize conferences to promote and disseminate exemplary cases of innovation and successful startup support in Vietnam; other contents (printing and distribution costs for printed press and publications, social media communication costs). The budget for communication and cultural development activities related to innovation and startups shall be prepared in accordance with the following regulations:

a) For production costs of materials and publications in the form of press works and publications (programs, columns, sketches, reports, articles): Implement according to the provisions of Decree No. 18/2014/NĐ-CP dated March 14, 2014, of the Government on remuneration systems in the field of press and publication.

b) For production costs of materials and publications in the form of literary and artistic works (paintings, posters, banners, slogans, electronic boards): Implement according to the provisions of Decree No. 21/2015/NĐ-CP dated February 14, 2015, of the Government on remuneration systems in the field of press and publication, and remuneration for film, fine arts, photography, theater, and other performing arts.

c) For production costs of materials and publications in the form of television programs: Implement according to the provisions of Decree No. 18/2014/NĐ-CP.

d) Other expenditure items (printing and distribution costs for printed press and publications, social media communication costs, remuneration): Implement according to the provisions of Decree No. 18/2014/NĐ-CP and the state budget expenditure standards, paid according to contracts and actual expenses within the approved budget, ensuring economy and efficiency.

d) Organizing conferences to promote and disseminate exemplary cases of successful creative startups and support for successful startups in Vietnam: Implement according to the provisions of Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC.

e) Heads of agencies and units entrusted with the task of communicating about innovation and startup development are responsible for selecting communication formats, products, and content based on the provisions of points a and b of this clause to approve the budget for implementing tasks within the assigned budget and according to their authority, ensuring compliance with policies and systems, economy, and efficiency, consistent with legal provisions on bidding, ordering, and assigning tasks.

8. Budget for promoting and developing the science and technology market includes:

a) Budget for building technology maps, innovation roadmaps, assessing technological levels, standards, technology enterprises, startup enterprises; databases on technology, inventions, experts, including:

a1) Hiring fees for experts (domestic and international) to build technology maps, innovation roadmaps, assess technological levels, standards, technology enterprises, startup enterprises, and databases. The hiring fees for domestic and international experts are determined based on contractual work agreements, clearly explaining results and evaluation criteria, submitted for approval by the competent authority, applying Circular No. 004/2025/TT-BNV.

a2) Survey, investigation, and data collection costs for building technology maps and assessing technological levels and standards shall be implemented according to the provisions of Circulars No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC; No. 109/2016/TT-BTC, amended and supplemented by Circular No. 37/2022/TT-BTC.

a3) Costs for purchasing database access rights, information, and documents on technology, inventions, standards, and experts based on necessity, number of access rights/packs required, and quotations from service providers or listed prices at the time of budget preparation.

a4) Costs for developing and maintaining software applications to manage databases on technology, inventions, and experts shall be implemented according to quotations or anticipated contracts with suppliers at the time of budget preparation.

b) Budget for promoting transactions, connecting science and technology markets: renting venues, communication, supporting exhibitions, introducing technology, travel expenses, transportation to organize technology transfer events; hiring experts to analyze technology files, conduct surveys, prepare valuation reports, appraisals, evaluations, technology transfers, including:

b1) Expenses for organizing technology transfer promotion events, transactions, market connections (renting venues, communication, supporting exhibitions, introducing technology, travel expenses, transportation) shall be carried out in accordance with legal regulations on budget expenditure systems and standards, paid according to contracts and actual expenditures within the approved budget.

b2) Expenses for hiring experts to analyze technology files, conduct surveys, prepare valuation reports, appraisals, evaluations, technology transfers. The level of expense for hiring experts shall be determined based on the service fee quotations from domestic and international consulting companies at the time of preparing the budget, applied in accordance with Circular No. 004/2025/TT-BNV.

c) Budget for supporting the purchase of specialized software, professional materials, learning resources; organizing courses, specialized seminars, training on valuation, appraisal, brokerage of technology transfer, including:

c1) Expenses for supporting the purchase of specialized software, professional materials, learning resources serving valuation, appraisal, brokerage of technology transfer shall be carried out according to the quotations or anticipated contracts of the supplying units.

c2) Expenses for organizing courses, specialized seminars, training on valuation, appraisal, brokerage of technology transfer: Training organization costs for courses and specialized seminars shall be implemented in accordance with Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC.

d) Budget for market research surveys, including:

d1) Expenses for hiring market research services (including hiring experts, research units) shall be carried out according to contracts and quotations from service providing units at the time of preparing the budget, ensuring economy and efficiency.

d2) Expenses for organizing investigations, surveys, data collection and processing shall be implemented in accordance with Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC; Circular No. 109/2016/TT-BTC, amended and supplemented by Circular No. 37/2022/TT-BTC.

d3) Travel expenses, conference expenses serving market research and studies shall be implemented in accordance with Circular No. 40/2017/TT-BTC, amended and supplemented by Circular No. 12/2025/TT-BTC.

Chapter IV
BUDGET ESTIMATION, MANAGEMENT AND SETTLEMENT OF STATE BUDGET FUNDS FOR IMPLEMENTING SCIENCE, TECHNOLOGY AND INNOVATION TASKS

Article 40. Budget Estimation for Implementing Science, Technology and Innovation Tasks

The preparation of state budget estimates, compliance with the state budget, and settlement of the state budget shall be carried out in accordance with laws on the state budget, laws on science, technology, and innovation, and other relevant laws. Specifically as follows:

1. The budget estimate for science, technology, and innovation tasks shall be prepared and explained in accordance with the guidelines of the Ministry of Science and Technology under Circular No. 36/2025/TT-BKHCN dated November 26, 2025, issued by the Minister of Science and Technology, which stipulates the framework for procedures and formalities for building, reviewing, issuing, managing, and implementing science, technology, and innovation programs and tasks, and related laws; based on economic-technical norms issued by competent ministries and sectors (if applicable), budget construction norms prescribed in this Circular, and state policies, systems, and laws. In cases where there are no economic-technical norms, detailed explanations of the basis for preparing the budget must be provided.

2. The leading organizations and principal individuals responsible for tasks have the responsibility to prepare budget estimates for submission to the competent authority for examination and approval of science, technology, and innovation tasks.

3. Based on the decision approving science, technology, and innovation tasks, organizations and units assigned to implement these tasks shall proactively approve detailed budget estimates for implementing science, technology, and innovation tasks in accordance with Clause 4, Article 15 of Decree No. 267/2025/NĐ-CP.

Article 41. Budget Allocation and Management of Funds for Scientific, Technological, and Innovation Tasks

1. Based on the budget for scientific and technological activities, innovation, and digital transformation assigned by the competent authority, ministries, sectors, and localities shall allocate and assign state budget funds to implement scientific, technological, and innovation tasks in accordance with Clause 3, Article 7 of Decree No. 265/2025/NĐ-CP.

For scientific, technological, and innovation tasks funded from the state budget and supplemented by other financial sources outside the budget, the allocation of state budget funds for these tasks shall be based on the proportion of state budget participation in the approved task and the annual budget balance capacity.

2. Units and organizations allocated funds to implement scientific, technological, and innovation tasks shall be responsible for opening accounts at the State Treasury to receive, manage, and use the allocated funds in accordance with the laws on state budget, laws on science, technology, and innovation, and related laws.

3. The allocation of state budget funds for innovation tasks shall be carried out when the leading organization has provided complete valid documents as stipulated in Point a, Clause 3, Article 15 of Decree No. 268/2025/NĐ-CP. The allocation of state budget funds for scientific, technological, and innovation tasks shall be conducted according to Clause 5, Article 16 of Decree No. 267/2025/NĐ-CP.

4. The preparation of budgets, settlement, auditing of state budget funds for final product cost allocation and partial cost allocation according to research content shall be carried out in accordance with Article 10 of Decree No. 265/2025/NĐ-CP. The adjustment and handling of saved funds for scientific, technological, and innovation tasks under cost allocation methods shall be regulated as follows:

a) For scientific, technological, and innovation tasks implemented with final product cost allocation: the leading organization implementing the tasks may independently decide on adjustments between expense items and contents, determine the use of labor costs to hire domestic and foreign experts according to agreed funding levels; detailed settlement is not required for each expense item and content, only the total amount of funds used for the task needs to be settled based on the final product assessment results; the organization must take responsibility and ensure transparency within its internal operations;

b) For scientific, technological, and innovation tasks implemented with partial cost allocation according to research content: the leading organization implementing the tasks may adjust within the expense items specified in Clauses 1, 2, and 4 of Article 6 of Decree No. 265/2025/NĐ-CP, and decide on the use of labor costs to hire domestic and foreign experts according to agreed funding levels. In cases where there is surplus or shortage in each expense item of the research content, the leading organization shall proactively approve detailed adjustment budgets and submit them to the task management agency for monitoring;

c) Handling of saved funds upon completion of scientific, technological, and innovation tasks:

c1) For saved funds from completed cost allocation contents: the leading organization implementing the tasks may record the saved funds as legitimate income of the unit and fully utilize them according to the internal expenditure regulations of the leading organization;

c2) For saved funds from non-cost allocation contents: the leading organization shall be responsible for returning the funds to the state budget in accordance with the regulations.

5. The transfer of funds for the implementation of scientific, technological, and innovation tasks funded from the state budget during the implementation period shall be carried out in accordance with the State Budget Law and guiding documents.

Article 42. Settlement of Financial Expenses for Scientific, Technological, and Innovation Tasks

1. The settlement of financial expenses for the implementation of scientific, technological, and innovation tasks using state budget funds shall be carried out in accordance with the provisions of the State Budget Law, the Accounting Law, the Science, Technology, and Innovation Law, and other guiding documents.

2. Within thirty working days from the date the managing agency sends the notification document regarding the evaluation results and final report on the scientific, technological, and innovation task as stipulated in Article 17 of Decree No. 267/2025/NĐ-CP, the leading organization shall be responsible for preparing and submitting all settlement documents for the financial expenses of the task in accordance with this Circular and related laws to the managing agency.

3. Within fifteen days from the date the managing agency sends the notification document temporarily suspending the implementation of the scientific, technological, and innovation task as stipulated in Clause 7, Article 16 of Decree No. 267/2025/NĐ-CP, the leading organization shall be responsible for preparing and submitting all documents on the total amount of funds used, remaining funds, and funds to be refunded (if any) according to this Circular and related laws to the managing agency.

4. The settlement of financial expenses for the implementation of innovation tasks shall be conducted for each contract item separately, not as a comprehensive settlement of the entire contract as stipulated in Article 18 of Decree No. 268/2025/NĐ-CP.

Chapter V
IMPLEMENTATION

Article 43. Implementation

The Ministry of Science and Technology, ministries, agencies at the level of ministries, government agencies, central-level organizations, provincial People's Committees, and individuals and organizations responsible for managing and using state budget funds to implement programs, tasks, and support activities must ensure that they are in line with the intended purpose, current standards, norms, and expenditure regulations, and are subject to inspection and supervision by authorized agencies as prescribed by law.

Article 44. Transitional Provisions

1. For scientific, technological, and innovation tasks approved by competent authorities before the effective date of this Circular, the provisions applicable at the time of approval shall continue to apply until the completion of the task implementation period.

For scientific and technological tasks approved in accordance with Clauses 1 and 2, Article 73 of the Science, Technology, and Innovation Law No. 93/2025/QH15, they shall continue to be implemented in accordance with the Science and Technology Law No. 29/2013/QH13 and detailed regulations and guidance documents for implementing the Science and Technology Law No. 29/2013/QH13.

For scientific and technological tasks approved in accordance with Clause 3, Article 73 of the Science, Technology, and Innovation Law No. 93/2025/QH15, they shall be implemented in accordance with the laws in effect at the time of task approval.

2. The state budget allocated annually in the state budget plan of ministries, central agencies, and localities under the分级任务的原因是确保翻译的准确性和一致性，同时提高处理大量文本的效率。每个部分都包含原始文本及其对应的翻译，遵循相同的格式和指示。以下是按照指示直接输出的翻译结果：

3. Funds from the state budget allocated in the annual state budget estimates of ministries, central agencies, and localities according to the分级任务如下：

Article 45. 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. Circular No. 02/2023/TT-BKHCN dated May 8, 2023, guiding certain specialized contents serving the preparation of budget estimates for implementing science and technology tasks using state budget funds issued by the Ministry of Science and Technology ceases to be effective from the date this Circular takes effect, except for the provisions stipulated in Clause 1, Article 44 of this Circular.

4. During the implementation process, if there are difficulties or obstacles, it is requested that agencies, organizations, and individuals reflect these issues to the Ministry of Science and Technology for timely resolution./.