Circular No. 57/2025/TT-BKHCN guiding the contents of expenditure for information technology application investment activities

GUIDELINES ON CONTENTS OF EXPENSES FOR ACTIVITIES OF INVESTING IN INFORMATION TECHNOLOGY APPLICATIONS

Pursuant to Decree No.

73/2019/ND-CP dated September 5, 2019 of the Government on management of investment in information technology applications using state budget funds; Pursuant to Decree No.

82/2024/ND-CP dated July 10, 2024 of the Government amending and supplementing certain provisions of Decree No. 73/2019/ND-CP dated September 5, 2019 of the Government on management of investment in information technology applications using state budget funds; Pursuant to Decree No.

55/2025/ND-CP dated March 2, 2025 of the Government on functions, tasks, powers, and organizational structure of the Ministry of Science and Technology; At the proposal of the Director of the National Digital Transformation Agency;

The Minister of Science and Technology promulgates this Circular guiding contents of expenses for activities of investing in information technology applications.

Article 1. Scope of Regulation

This Circular guides contents of expenses for activities of investing in information technology applications using state budget funds as prescribed at Point c Clause 37 Article 1 of Decree No. 82/2024/ND-CP dated July 10, 2024 of the Government amending and supplementing certain provisions of Decree No. 73/2019/ND-CP dated September 5, 2019 of the Government on management of investment in information technology applications using state budget funds (hereinafter referred to as Decree No. 73/2019/ND-CP, Decree No. 82/2024/ND-CP), including:

a) Contents of expenses of projects investing in information technology applications using development investment expenditure from state budget funds;

b) Contents of expenses of projects investing in information technology applications using recurrent expenditure from state budget funds.

Article 2. Applicability

This Circular applies to the subjects prescribed in Article 2 of Decree No. 73/2019/ND-CP.

Article 3. Contents of Expenses of Projects Investing in Information Technology Applications Using Development Investment Expenditure from State Budget Funds

Contents of expenses of projects investing in information technology applications using development investment expenditure from state budget funds include:

1. In the project preparation phase:

a) Expenses for survey; investigation, research serving the preparation of preliminary feasibility study reports, investment policy proposal reports, feasibility study reports, or economic-technical reports, selection of solutions;

b) Expenses for preparing preliminary feasibility study reports, investment policy proposal reports; preparing feasibility study reports or economic-technical reports;

c) Expenses for reviewing preliminary feasibility study reports, investment policy proposal reports, feasibility study reports, or economic-technical reports;

d) Expenses for selecting contractors in the project preparation phase: Expenses for preparing and reviewing overall contractor selection plans; expenses for preparing and reviewing tender invitation notices, prequalification tender invitation notices, tender invitation notices, request for proposal documents; expenses for evaluating tender interest documents, prequalification tender documents, tender documents, proposal documents; expenses for reviewing contractor selection results; other expenses as prescribed by laws on bidding;

đ) Expenses for cost estimation in the project preparation phase (if applicable);

e) Management expenses in the project preparation phase (if applicable).

g) Expenses for ensuring network information security and information security according to the law in the project preparation phase;

h) Expenses for implementing related works in the project preparation phase according to specialized laws.

2. In the project implementation phase:

a) Supplementary survey expenses (if applicable) serving the preparation of detailed design and budget estimates (except in cases where the project implements economic-technical reports);

b) Expenses for preparing detailed designs, adjusting, and supplementing detailed designs; preparing budget estimates; adjusting budget estimates (except in cases where the project implements economic-technical reports);

c) Expenses for cost estimation in the project implementation phase (if applicable);

d) Expenses for reviewing detailed designs and budget estimates (except in cases where the project implements economic-technical reports);

đ) Expenses for selecting contractors in the project implementation phase: Expenses for preparing and reviewing overall contractor selection plans; expenses for preparing and reviewing tender invitation notices, prequalification tender invitation notices, tender invitation notices, request for proposal documents; expenses for evaluating tender interest documents, prequalification tender documents, tender documents, proposal documents; expenses for reviewing contractor selection results; other expenses as prescribed by laws on bidding;

e) Expenses for purchasing, installing networks, network accessories, and other expenses serving installation; direct construction and installation expenses related to the project;

g) Expenses for purchasing information technology equipment: Equipment that must be installed and set up, equipment that does not need to be installed and set up, auxiliary equipment, peripheral equipment, commercial software and accompanying support services (as required by the manufacturer), internal software, and other equipment; transportation and insurance costs for equipment; taxes and related fees;

h) Expenses for collecting, classifying, synchronizing data, establishing databases; standardizing and converting data for database entry; entering data into databases;

i) Expenses for installing equipment; setting up software; testing and calibrating equipment and software;

k) Training expenses for using guidance; training for system administrators and operators (if applicable);

l) Expenses for deployment, support, management, and operation of products or project components before final acceptance (if applicable);

m) Expenses for installation, transmission services; internet services, information on networks, dedicated data transmission networks; domain registration and maintenance services; data center services, cloud computing services, telecommunications services; information technology services to serve activities during the project implementation process;

n) Expenses for establishing norms and unit prices; quality inspection of materials and equipment; product quality evaluation; capital conversion;

o) Supervision expenses for project implementation;

p) Expenses for various fees and charges as prescribed by laws on fees and charges (if applicable); insurance expenses (excluding equipment insurance costs included in equipment expenses);

q) Testing or trial operation expenses;

r) Project management expenses: including expenses for organizing project management from the project preparation phase to completion, acceptance, and putting the project product into operation and expenses for monitoring and evaluating the project;

s) Expenses for ensuring network information security and information security according to the law in the project implementation phase;

t) Expenses for implementing related works in the project implementation phase according to specialized laws.

3. In the project completion phase:

a) Audit expenses; review, approval of final accounts;

b) Expenses for selecting contractors in the project completion phase: Expenses for preparing and reviewing tender invitation notices, prequalification tender invitation notices, tender invitation notices, request for proposal documents; expenses for evaluating tender interest documents, prequalification tender documents, tender documents, proposal documents; expenses for reviewing contractor selection results; other expenses as prescribed by laws on bidding;

c) Expenses for implementing related works in the project completion phase according to specialized laws.

c) To carry out related works during the final investment completion phase in accordance with the provisions of specialized laws.

Article 4. Contents of Expenditure for Information Technology Application Investment Projects Using Regular Operating Funds from State Budget

The contents of expenditure for information technology application investment projects using regular operating funds from state budget include:

1. In the project preparation phase:

a) Survey costs (if applicable) to serve the preparation of feasibility study reports or economic-technical reports;

b) Costs for preparing feasibility study reports or economic-technical reports;

c) Costs for reviewing feasibility study reports or economic-technical reports;

d) Costs for selecting contractors during the project preparation phase: Costs for preparing and reviewing overall contractor selection plans; costs for preparing and reviewing tender invitation documents, prequalification documents, tender documents, request documents; costs for evaluating tender interest documents, prequalification documents, tender documents, proposal documents; costs for reviewing contractor selection results; other costs as prescribed by laws on bidding;

đ) Cost for price verification during the project preparation phase (if applicable);

e) Management costs during the project preparation phase (if applicable);

g) Costs for ensuring network information security and cyber security according to the law during the project preparation phase;

h) Costs for implementing related tasks during the project preparation phase as prescribed by specialized laws.

2. In the project implementation phase:

a) Additional survey costs (if applicable) to serve the preparation of detailed design and estimates (except in cases where the project implements economic-technical reports);

b) Costs for preparing detailed designs, adjusting and supplementing detailed designs; preparing estimates; adjusting estimates (except in cases where the project implements economic-technical reports);

c) Costs for price verification during the project implementation phase (if applicable);

d) Costs for reviewing detailed designs and estimates (except in cases where the project implements economic-technical reports);

đ) Costs for selecting contractors during the project implementation phase: Costs for preparing and reviewing overall contractor selection plans; costs for preparing and reviewing tender invitation documents, prequalification documents, tender documents, request documents; costs for evaluating tender interest documents, prequalification documents, tender documents, proposal documents; costs for reviewing contractor selection results; other costs as prescribed by laws on bidding;

e) Costs for purchasing, installing networks, network accessories, and other costs serving installation; direct construction and installation costs related to the project;

g) Costs for purchasing information technology equipment: Equipment that needs to be installed and set up, equipment that does not need to be installed and set up, auxiliary equipment and peripheral devices, commercial software and accompanying support services (as required by the manufacturer), internal software and other equipment; transportation and insurance costs for equipment; taxes and related fees;

h) Costs for collecting, classifying, synchronizing data, establishing databases; standardizing and converting data to serve data entry and database establishment; entering data into databases;

i) Costs for installing equipment; setting up software; testing, calibrating equipment and software;

k) Training and guidance costs for usage; training for administrative staff managing and operating systems (if applicable);

l) Costs for deploying, supporting, managing, and operating products or project components before final acceptance and handover of the entire project product (if applicable);

m) Costs for installing transmission services; internet services, information on networks, dedicated data transmission networks; domain registration and maintenance services; data center services, cloud computing services, telecommunications services; information technology services to serve activities during the project implementation process;

n) Costs for establishing norms and unit prices; inspecting material and equipment quality; assessing product quality; converting investment capital;

o) Costs for supervising project deployment;

p) Costs for various fees and charges as prescribed by laws on fees and charges (if applicable); insurance costs (excluding equipment insurance costs included in equipment costs);

q) Testing or trial operation costs;

r) Project management costs: including costs for organizing project management from the preparation phase to completion, acceptance, and handover, and costs for monitoring and evaluating project investments;

s) Costs for ensuring network information security and cyber security according to the law during the project implementation phase;

t) Costs for implementing related tasks during the project preparation phase as prescribed by specialized laws.

3. In the project completion phase:

a) Audit costs; review and approve settlement costs;

b) Costs for selecting contractors during the project completion phase: Costs for preparing and reviewing tender invitation documents, prequalification documents, tender documents, request documents; costs for evaluating tender interest documents, prequalification documents, tender documents, proposal documents; costs for reviewing contractor selection results; other costs as prescribed by laws on bidding.

c) Costs for implementing related tasks during the project completion phase as prescribed by specialized laws.

Article 5. Implementation Provisions

1. This Circular takes effect from February 15, 2026.

2. The Ministry of Science and Technology will monitor, inspect, and guide the implementation of this Circular. During the implementation process, if there are difficulties or obstacles, agencies and units are requested to promptly report them to the Ministry of Science and Technology for research and resolution./.