Circular No. 45/2019/TT-BTC regulates financial management for implementing the Project "Supporting the National Startup Ecosystem for Innovation to 2025".

CIRCULAR

Regulations on financial management for implementing the Project "Supporting the startup ecosystem for national innovation and creativity until 2025"

đổi mới sáng tạo quốc gia đến năm 2025” ||| National innovation development to 2025”

Pursuant to the Law on Science and Technology dated June 18, 2013;

Pursuant to the State Budget Law dated June 25, 2015;

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

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

Pursuant to Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving the Project "Supporting the startup ecosystem for national innovation and creativity until 2025";

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

The Minister of Finance issues this Circular regulating financial management for implementing the Project "Supporting the startup ecosystem for national innovation and creativity until 2025".

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular regulates financial management for implementing the Project "Supporting the startup ecosystem for national innovation and creativity until 2025" as stipulated in Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving the Project "Supporting the startup ecosystem for national innovation and creativity until 2025" (hereinafter referred to as Project 844).

Article 2. This Circular applies to organizations and individuals participating in managing and implementing Project 844 and organizations and individuals within the scope of support as provided for in Section II, Article 1 of Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving Project 844.

Article 2. Implementation Funding

Funding for implementing Project 844 shall be guaranteed from the following sources:

1. State budget funds allocated for investment in science and technology development included in the annual state budget estimates of ministries, central agencies, and localities: To implement activities related to construction investment as specified in Points 1 and 2 of Section III, Article 1 of Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving Project 844. The allocation, management, and utilization of these funds shall be carried out in accordance with the Law on Public Investment, the State Budget Law, and guiding documents.

2. State budget funds allocated for scientific and technological affairs included in the annual state budget estimates of ministries, central agencies, and localities according to the management hierarchy prescribed by the State Budget Law to implement the following contents:

a) Tasks specified in Points 3, 4, 5, 6, 7, 8, 9, and 11 of Section III, Article 1 of Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving Project 844; common activities and regular tasks of Project 844. The content and level of expenditure shall be implemented in accordance with Chapter II of this Circular.

b) Partial funding support for initial repair projects (including repairs, renovations, and installation of equipment for the project), and installation of information technology infrastructure in cases where units already have available land and infrastructure for the Concentrated Service Area for Supporting Innovation and Creativity Startups as specified in Point 2 of Section III, Article 1 of Decision No. 844/QĐ-TTg dated May 18, 2016 of the Prime Minister approving Project 844.

Based on the annual budget balance, the Ministers of ministries, central agencies, and Chairmen of provincial People's Committees (for projects under local management according to the hierarchical division) shall decide to approve specific initial repair projects and installation of information technology infrastructure at the Concentrated Service Area for Supporting Innovation and Creativity Startups under their management, ensuring appropriateness. The maximum level of support shall not exceed VND 1,000,000,000 (one billion dong) per project approved by the competent authority.

3. Capital from the National Science and Technology Development Fund, the Science and Technology Development Fund of ministries, central agencies, and localities, and other non-state budget financial funds to finance and support tasks of Project 844 within the scope and level of support as stipulated in the Charter and financial regulations of each fund.

The state budget will not provide support for tasks of Project 844 if such tasks have been supported from the National Science and Technology Development Fund, the Science and Technology Development Fund of ministries, central agencies, and localities, and other non-state budget financial funds at the same time.

4. Other funding sources, including:

a) Funding from organizations and individuals participating in implementing tasks of Project 844.

b) The Science and Technology Development Fund of enterprises and domestic and foreign investment funds to finance and support funding for implementing tasks of Project 844.

c) Funding raised from other legitimate sources.

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

Article 1. The balancing of state budget funds to implement tasks of Project 844 shall be based on the proportionate structure with other funding sources raised outside the budget according to the approved tasks. The State ensures adequate allocation of funding to support approved tasks in accordance with the content and principles stipulated in this Circular.

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

Article 4. Principles for Mobilizing Financial Resources

1. Tasks under Project 844 must have plans for mobilizing financial resources, detailing the funding requirements according to each source specified in Article 2 of this Circular and clearly explaining the ability to mobilize financial resources to implement the tasks.

2. State agencies with authority, when approving tasks under Project 844, shall determine the level of expenditure from other sources based on the provisions of this Circular, ensuring the financial structure and funding for implementing Project 844.

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

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

Chapter II

SPECIFIC PROVISIONS

Article 5. Content and Expenditure Levels for Organizing Entrepreneurship Innovation Events

1. Renting venues for events, costs for information dissemination about the event, and common expenses of the organizing committee (overall decoration, opening and closing ceremonies, printing materials, and other related expenses): Shall be implemented according to current regulations on the system and standards for state budget expenditures, paid according to contracts and actual occurrences within the budget approved by the Minister of Science and Technology for the Ministry's organizational funding and by local authorities with jurisdiction for local event funding, ensuring economy and effectiveness.

2. Supporting rental fees for space (electricity, water, sanitation, security, protection): The maximum support level shall not exceed 10 million VND per participating unit.

3. Expenses for hosting international delegations and guests; organizing domestic and international conferences during the event period according to approved programs and plans: Shall be implemented according to Circular No. 71/2018/TT-BTC dated August 10, 2018, of the Ministry of Finance on the system for hosting foreign guests working in Vietnam, the system for organizing international conferences in Vietnam, and the system for hosting domestic guests (hereinafter referred to as Circular No. 71/2018/TT-BTC); Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance on travel expenses and conference cost systems (applicable to domestic conferences).

4. Organizing entrepreneurship innovation contests in various industries and fields at localities and grassroots units:

a) Based on specific conditions, ministries, central agencies, localities, and grassroots units shall develop plans for organizing and awarding prizes for entrepreneurship innovation contests in various industries and fields at localities and grassroots units according to Decree No. 78/2014/NĐ-CP dated July 30, 2014, of the Government on the Ho Chi Minh Award, State Awards, and other awards for science and technology (hereinafter referred to as Decree No. 78/2014/NĐ-CP) and guiding documents (if any).

b) Content and expenditure levels: Shall be implemented according to the content and expenditure levels applicable to science and technology creativity competitions and technical contests organized by ministries, central agencies, and provinces and centrally-administered cities stipulated in Circular No. 27/2018/TT-BTC dated March 21, 2018, of the Ministry of Finance on financial systems for organizing the Vietnam Creativity in Science and Technology Award, Technical Invention Contest, and Youth and Children Creativity Contest.

c) For entrepreneurship innovation contests where prize money comes from the state budget: The deadline for organizing the contest to award prizes shall be implemented according to Decree No. 78/2014/NĐ-CP.

d) In cases where legal financial resources other than the state budget (from organizations and individuals both domestically and internationally) are mobilized to organize entrepreneurship innovation contests in various industries and fields at localities and grassroots units: The content, expenditure levels, and deadlines for organizing the contest to award prizes shall be implemented according to the specific award granting regulations of the sponsoring organizations and individuals after obtaining approval from competent authorities for them to organize the award granting process in accordance with the law.

Article 6. Content and funding levels for developing training activities, enhancing capacity, and services for innovative startups

1. Financial support for purchasing the copyright of training programs, entrepreneurship training, transferring, and disseminating entrepreneurship textbooks that have been successfully researched and tested domestically and internationally to some educational institutions, incubation centers, and business promotion organizations: Implement according to current regulations on budget expenditure systems and standards, payment under contracts, and actual expenditures within the approved budget estimate, ensuring economy, efficiency, and compliance with laws on bidding, ordering, and assigning tasks. In particular:

a) For public non-business units funded by the state budget for regular expenses: The state budget supports 100% of the implementation costs.

b) For public non-business units partially self-funding regular expenses: The state budget supports part of the costs based on the unit's revenue capacity (maximum not exceeding 70% of the total budget estimate for implementation costs).

c) For public non-business units fully self-funding regular expenses and investment costs, public non-business units fully self-funding regular expenses; non-public non-business units and enterprises: The state budget supports a maximum of up to 50% of the total budget estimate for implementation costs.

2. Financial support for hiring domestic and international experts to implement entrepreneurship innovation training courses, entrepreneurship trainer training, and startup investor training at some educational institutions, incubation centers, and business promotion organizations:

a) Requirements for the qualifications and capabilities of experts shall be implemented according to the regulations of the Ministry of Science and Technology.

b) For domestic experts: The unit assigned the task of organizing training programs, based on the content and requirements of the work to hire experts, negotiate the amount of expert fees, clearly explain the results of hiring experts, and evaluation criteria for the results of hiring experts to submit to the competent authority for approval of the number and level of expert fees under the contract. The maximum expense for hiring experts is not more than 15,000,000 VND/expert/training course.

In cases where it is necessary to organize in-depth, long-term training courses (30 days or more), the maximum expense for hiring experts is not more than 40,000,000 VND/expert/training course.

c) For foreign experts: The unit assigned the task of organizing training programs, based on the content and requirements of the work to hire experts, negotiate the amount of expert fees, clearly explain the results of hiring experts, and evaluation criteria for the results of hiring experts to submit to the competent authority for approval of the number and level of expert fees under the contract.

The amount paid to foreign experts is 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 estimate. The total budget estimate for implementing the cost of hiring foreign experts shall not exceed 50% of the total budget estimate for implementing the task.

Article 7. Content and level of expenditure for developing material and technical infrastructure to serve startup and innovation activities

1. Support part of the funding for upgrading the material and technical infrastructure of some incubators, business promotion organizations, and organizations providing shared equipment for startup groups and innovative enterprises:

a) The subjects eligible for support under this Clause must meet the conditions stipulated by the Ministry of Science and Technology regarding incubators, business promotion organizations, and organizations providing shared equipment for startup groups and innovative enterprises.

b) The unit must establish and manage the project for upgrading material and technical infrastructure in accordance with current legal regulations. Among which, the total budget estimate for supporting the upgrade of material and technical infrastructure shall not exceed 30% of the total actual funding amount of the project approved by the competent authority.

2. Support funding for advisory tasks related to establishing science and technology enterprise incubators, establishing technology incubation bases and centers, and incubating science and technology enterprises: Maximum not exceeding 80,000,000 VND/task/enterprise. The content of advisory activities shall be carried out according to specific guidelines issued by the Ministry of Science and Technology.

Article 8. Content and level of expenditure for communication activities on startup and innovation

1. Support up to 50% of the funding for building communication programs on startup activities, startup support, investment in startups, and promoting successful startup models in Vietnam as approved by the competent authority.

2. Budget estimates for communication and promotional activities shall be established in accordance with the following provisions:

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

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

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

d) Other expense items (printing and distribution costs for print media and publications, communication costs on social networks): Implemented in accordance with current regulations on state budget expenditure systems, payment based on contracts and actual expenditures within the approved budget estimate, ensuring economy and efficiency.

đ) Organizing conferences to promote and disseminate successful startup models and startup support in Vietnam: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expense systems and conference cost regulations.

3. Heads of agencies and units assigned to implement communication tasks on startup and innovation activities are responsible for selecting forms, products, and content of communication based on the provisions of Clause 1 and 2 of this Article to approve the budget estimate for implementing the work within the allocated budget, ensuring compliance with policies and systems, economy, and efficiency, consistent with legal regulations on bidding, ordering, and assigning tasks.

Article 9. Content and level of expenditure for networking activities for startups

1. Support funding for organizing conferences and seminars to connect startup networks, support startups, and venture capital both domestically and internationally: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expense systems and conference cost regulations; Circular No. 71/2018/TT-BTC (applicable to international conferences and seminars according to programs and plans approved by the competent authority). Among which:

a) For state agencies and public service units funded by the state budget for regular expenses: The state budget supports 100% of the funding for organizing conferences and seminars according to approved programs and plans, assigned tasks.

b) For public service units partially self-funding regular expenses: The state budget supports a portion of the funding based on the revenue capacity of the unit (maximum not exceeding 70% of the total budget estimate for organizing conferences and seminars according to approved programs and plans, assigned tasks).

c) For public service units fully self-funding regular expenses and investments, public service units fully self-funding regular expenses; non-public service units and enterprises: The state budget supports a maximum not exceeding 50% of the funding for organizing conferences and seminars according to approved programs and plans, assigned tasks.

2. Support funding for hiring experts to connect startup networks, startup events, and connect with regional and global startup experts:

a) Requirements for the qualifications and capabilities of experts shall be implemented according to the regulations of the Ministry of Science and Technology.

b) For domestic experts: Units assigned to organize connection programs base on the content requirements of the hired expert's work negotiate the fee for hiring the expert, clearly explain the results of hiring the expert, set evaluation criteria for the results of hiring the expert to submit to the competent authority for approval of the number and funding amount for hiring the expert under the contract. The maximum expense for hiring an expert is not more than 10,000,000 VND/expert/program.

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

The amount paid to foreign experts shall be decided by the head of the agency authorized to approve the connection program after negotiating with the expert according to the contract and within the approved budget estimate.

Article 10. Content and level of support for innovative startups

1. Support part of the expenses for innovative startups to pay for direct labor costs; use innovation startup services; use digital space and online support services; production trial expenses, prototype product creation, technology completion, and participation in short-term concentrated training courses abroad. Priority is given to supporting expenses for innovative startups that have outstanding achievements and high rankings in national or international innovation startup competitions.

2. Specific content and level of support are as follows:

a) Support for expenses for innovative startups to pay for direct labor costs:

- The support tasks are established in the form of scientific and technological tasks as prescribed by the Ministry of Science and Technology.

- The budget estimate for implementing the task is carried out in accordance with Circular Joint No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015, issued by the Ministry of Finance and the Ministry of Science and Technology guiding the construction, allocation, and settlement of budgets for scientific and technological tasks using state funds (hereinafter referred to as Circular Joint No. 55/2015/TTLT-BTC-BKHCN).

- Duration of support: Maximum not exceeding 01 year/startup.

- Number of startups supported: Maximum not exceeding 10 startups/year.

b) Support for expenses to use innovation startup services (including: entrepreneurship training and coaching; marketing and product/service promotion; technology exploitation and information, invention disclosure; payment and finance; evaluation and valuation of research and development outcomes and intellectual property; legal advice, intellectual property rights, investment, establishment of science and technology enterprises, commercialization of research and development outcomes and intellectual property): The maximum support amount does not exceed 80,000,000 VND/startup.

c) Support up to a maximum of 50% of the expenses for providing digital space and online support services; production trial expenses, prototype product creation, and technology completion for innovative startups:

- The support tasks are established in the form of scientific and technological tasks as prescribed by the Ministry of Science and Technology.

- The budget estimate for implementing the task is carried out in accordance with Circular Joint No. 55/2015/TTLT-BTC-BKHCN.

- Number of startups supported: Maximum not exceeding 10 startups/year.

d) Support up to a maximum of 50% of the expenses for innovative startups to participate in short-term concentrated training courses at reputable business promotion organizations abroad (maximum not exceeding 02 people/startup sent to participate in training courses):

- The Ministry of Science and Technology will take the lead in announcing the selection and recruitment of innovative startups to participate in training courses, deciding specific content, expenditure levels, and total support funding for each startup, ensuring compliance with regulations.

- The content and expenditure for participating in training courses shall be implemented in accordance with Circular No. 88/2017/TT-BTC dated August 22, 2017, issued by the Ministry of Finance, which stipulates the financial mechanism for implementing the Training and Capacity Building Program for Science and Technology Human Resources both domestically and internationally using state funds.

- Number of startups supported: Maximum not exceeding 10 startups/year.

Article 11. Content and level of expenditure serving management work and common activities of Project 844

1. Expenditure on information dissemination about the activities of Project 844 and the implementation results of tasks under Project 844: Implemented in accordance with current regulations on the system and expenditure standards for state budget funds, settled according to contracts and actual occurrences within the approved budget estimate.

2. Expenditure on consulting to determine tasks; selecting tasks of Project 844; inspecting, evaluating, and accepting tasks of Project 844; organizing regular or emergency meetings of the Project 844 Steering Committee; organizing scientific seminars: Implemented in accordance with Circular Joint No. 55/2015/TTLT-BTC-BKHCN.

3. Expenditure on surveys, statistics, evaluations, and building databases on the innovation startup ecosystem:

a) The content and quantity of surveys are carried out according to the Decision approving the Minister of Science and Technology.

b) The content and expenditure standards are implemented in accordance with Circular No. 109/2016/TT-BTC dated June 30, 2016, issued by the Ministry of Finance, which stipulates the preparation of budgets, management, use, and settlement of funds for conducting surveys and statistics, National Census.

4. Expenditure on research tasks to continue improving policies to promote an innovation environment: Implemented in accordance with Circular Joint No. 55/2015/TTLT-BTC-BKHCN.

5. Expenditure on travel expenses, organizing mid-term and final reviews of Project 844: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, which stipulates travel expense regulations and conference expenditure regulations.

6. Expenditure on office supplies and public service payments (electricity, water, communication fees): Implemented through contracts and actual occurrences within the approved budget estimate.

7. Expenditure on outbound and inbound delegations: Implemented in accordance with Circular No. 102/2012/TT-BTC dated June 21, 2012, issued by the Ministry of Finance, which stipulates travel expense regulations for civil servants going on short-term missions abroad funded by the state budget; Circular No. 71/2018/TT-BTC.

8. For maintaining and operating the national startup innovation information portal, the information system supporting management under Decision 844; purchasing office equipment, repairing assets serving management work and common activities of Decision 844: Implement according to current regulations on creating electronic information, remuneration standards for online newspapers; standards, quotas, management and usage regimes for machinery and equipment of state agencies, public service organizations; and regulations on using state capital for procurement to maintain regular operations of agencies and units.

9. Supporting expenses for staff assisting in the operation of the Decision 844 Steering Committee: Based on the requirements of Decision 844 and within the number of personnel allowed by the competent authority, the Ministry of Science and Technology shall proactively arrange and decide on the use of specialized staff and assistants for the Decision 844 Steering Committee in accordance with relevant regulations. The maximum support amount shall not exceed 4,500,000 VND per person per month.

10. Other expenses directly serving the common activities of Decision 844: Implement according to current regulations on budget expenditure standards and quotas, payment under contracts, and actual expenditures within the approved budget estimate.

Article 12. Preparing the state budget estimate, implementing the state budget, and settling accounts for Decision 844.

The preparation of the state budget estimate, implementation of the state budget, and settlement of accounts for Decision 844 shall be carried out in accordance with the State Budget Law, Investment Law, and current regulations. This Circular guides specific matters as follows:

1. Preparation of the budget estimate: Annually, at the time of preparing the state budget revenue and expenditure estimates, organizations and units assigned to implement tasks under Decision 844 shall base their budget estimates to ensure the implementation of Decision 844's tasks on the approved tasks and the guidance provided in this Circular. They shall submit these estimates to the competent authority for consolidation into the budgets of ministries, sectors, and localities (according to the budget management hierarchy) and send them to the financial agency, planning and investment agency (for development expenditure items) for approval by the competent authority; simultaneously sending them to the Ministry of Science and Technology for consolidation and coordination.

2. Allocation, assignment, advance payment, payment, and settlement of funds shall be carried out in accordance with the State Budget Law, Investment Law, and guiding documents.

Article 13. Financial inspection work for implementing Decision 844.

1. Annually, the Ministry of Science and Technology shall take the lead and coordinate with the Ministry of Finance, central ministries, agencies, localities, and related agencies to regularly or suddenly inspect the implementation of tasks, contents, management, use, and settlement of funds for implementing Decision 844.

Units responsible for managing funds at the central and local levels and related units have the responsibility to regularly or suddenly inspect the management, use, and settlement of funds for implementing tasks under Decision 844.

2. In cases where tasks are not implemented according to the plan, other sources of funding are mobilized and disbursed out of schedule, or do not comply with the structure and total amount specified in the competent authority's approval decision or signed contracts; funds allocated for use are misused or improperly utilized: The state agency authorized to manage funds for Decision 844 shall take measures such as suspending disbursement of state budget support funds; stopping the task; recovering improperly paid amounts and returning them to the state budget (for state budget funds); requiring the main implementing unit to handle improperly paid amounts (for other sources of funding); and other forms of handling according to its authority or requesting the competent authority to handle according to the law.

In cases where the task is suspended; improperly paid amounts already settled at the National Treasury are recovered: The state agency authorized to manage Decision 844 shall issue a decision to suspend the task and recover improperly paid amounts, and simultaneously send it to the National Treasury as the basis for recovery and return to the state budget.

Chapter III
IMPLEMENTATION

Article 14. Implementation Organization

1. The content and level of state budget support for implementing tasks under Decision 844 stipulated in this Circular are the maximum levels. Based on selection criteria and conditions for choosing organizations and individuals participating in Decision 844 and the ability to balance resources, the Ministers of Ministries, heads of central agencies, Provincial People's Councils (for tasks under Decision 844 implemented by localities) shall specifically determine the content and level of spending to ensure appropriateness.

2. The Ministry of Science and Technology, central ministries, agencies, provincial people's committees, and organizations and individuals responsible for managing and using funds to implement tasks under Decision 844 must use these funds effectively without overlapping with other programs and projects; ensuring compliance with the purpose, current regulations on standards, quotas, and expenditure regimes; and being subject to inspection and supervision by the competent authority in accordance with the law.

Article 15. Implementation Clauses

1. This Circular takes effect from September 5, 2019.

2. The expenditure levels prescribed in Clause 9, Article 11 of this Circular shall cease to be implemented when a new regulation on salary systems issued by a competent state agency pursuant to Resolution No. 27-NQ/TW dated May 21, 2018 of the Seventh Plenary Session of the 12th Central Committee on reforming salary policies for civil servants, public officials, military personnel, and workers in enterprises comes into force.

3. For tasks under Project 844 that have been approved by competent authorities prior to the effective date of this Circular, they shall continue to be implemented according to the existing regulations at the time of approval until the end of 2019.

4. In cases where the referenced documents in this Circular are amended, supplemented, or replaced, implementation shall be carried out in accordance with the amended, supplemented, or replacement documents.

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