Decision No. 5918/QD-BCT Issuing the Interim Advance Payment, Contract Liquidation, Final Settlement of National Promotional Industry Funding, and Payment Vouchers for Certain Activities under the Promotional Industry Program

Pursuant to …;

Issuing regulations on advance payment, contract settlement, final accounting of national industrial promotion funds, and payment vouchers for certain activities under the industrial promotion program

only for certain activities in the program to promote small-scale industry

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 THE MINISTER OF INDUSTRY AND TRADE

Pursuant to Decree No. 189/2007/ND-CP dated December 27, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

Pursuant to Decree No. 134/2004/ND-CP dated June 9, 2004 of the Government on encouraging the development of rural industry;

Pursuant to Decision No. 136/2007/QD-TTg dated August 20, 2007 of the Prime Minister approving the National Industrial Promotion Program until 2012;

Pursuant to Circular Joint No. 125/TTLT-BTC-BCT dated June 17, 2009 of the Ministry of Finance and the Ministry of Industry and Trade guiding the management and use of economic public expenditure for the Industrial Promotion Program;

At the proposal of the Director of the Department of Local Industry,

Pursuant to …;:

Article 1. This Decision hereby promulgates the Regulations on advance payment, contract settlement, final accounting of national industrial promotion funds, and payment vouchers for certain activities under the Industrial Promotion Program.

Article 2. This Decision shall take effect from the date of signing.

Article 3. The Director of the Office of the Ministry, the Inspector General of the Ministry, the Heads of the Functional Departments of the Ministry, the Directors of the Local Industry Bureau, the Directors of the Provincial Industry and Trade Departments under the central government, and the Heads of related units shall be responsible for implementing this Decision.

REGULATIONS

ON ADVANCE PAYMENT, CONTRACT SETTLEMENT, FINAL ACCOUNTING OF NATIONAL INDUSTRIAL PROMOTION FUNDS AND PAYMENT VOUCHERS FOR CERTAIN ACTIVITIES UNDER THE INDUSTRIAL PROMOTION PROGRAM
(Issued together with Decision No. 5918/QD-BCT dated November 24, 2009 of the Minister of Industry and Trade)

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 Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. These regulations specify the procedures for advance payment, contract settlement, final accounting of national industrial promotion funds (hereinafter referred to as funds) and payment vouchers for certain activities under the Industrial Promotion Program.

Article 2. These regulations apply to entities implementing national industrial promotion projects through contracts signed with the Local Industry Bureau (hereinafter referred to as the LIPB) according to the annual national industrial promotion plan assigned by the Ministry of Industry and Trade.

Article 2. General Principles

Clause 1. Advance payment, payment, and final accounting of funds must be based on the implementation contract of the national industrial promotion project (hereinafter referred to as the implementation contract), consistent with the progress of the project implementation, ensuring the legal provisions on state budget usage and these regulations.

Clause 2. All economic transactions arising from the use of funds must have legal vouchers as prescribed, complying with current financial systems and these regulations.

Clause 3. Organizations and individuals using funds must adhere to their intended purpose and financial regulations, subject to inspection and supervision by competent authorities, settle accounts with the LIPB for funds used, and bear legal responsibility for the accuracy, truthfulness, and completeness of the final accounting figures and any unauthorized expenditures, revenues, bookkeeping entries, and settlements.

Clause 4. Entities must repay the LIPB to remit to the state budget the portion of funds advanced but not settled due to lack of work volume, and any funds used but not settled according to the prescribed regulations.

Chapter 2.

PROVISIONS ON ADVANCE PAYMENT, CONTRACT SETTLEMENT, AND FINAL ACCOUNTING OF FUNDS

Article 3. Advance Payment of Funds

The LIPB shall provide advance payments to entities implementing projects according to the percentage, time frame, and advance payment documentation for each type of project as stipulated in Articles 4 and 5 of these regulations.

Article 4. Advance payment for the first time

1. Projects under the programs: vocational training, skill transmission and development; capacity improvement in management (except for cases supporting rural industrial establishments to survey and learn from foreign experiences, and support for establishing enterprises); development of outstanding rural industrial products (except for cases supporting rural industrial establishments to participate in domestic trade fairs and exhibitions); development of consulting activities and information provision; supporting joint ventures, linkages, economic cooperation and development of clusters-industrial zones (except for cases supporting investment in construction of infrastructure for industrial clusters):

- Ratio and time of advance payment: advance payment of 70% of the project's support funding after the implementation contract becomes effective.

- Documents for advance payment: implementation contract of the project.

2. Projects under the program to support the construction of demonstration models for new technologies, technology transfer and scientific and technological progress:

a) For building new technology demonstration models or producing new products:

- Ratio and time of advance payment: advance payment of 50% of the project's support funding after receiving a progress report from Party B and the investor showing that more than 50% of the total investment capital has been completed.

- Documents for advance payment: implementation contract of the project, progress report from Party B and the investor.

b) For existing production bases with effective operation that need to be promoted and expanded:

- Ratio and time of advance payment: advance payment of 50% of the project's support funding after receiving a progress report from Party B and the production base owner showing that technical process and production process documentation has been completed for the demonstration.

- Documents for advance payment: implementation contract of the project, progress report from Party B and the production base owner, along with completed technical process and production process documentation.

c) For projects supporting the transfer and application of advanced technology:

- Ratio and time of advance payment: advance payment of 50% of the project's support funding after receiving a progress report from Party B and the investor showing that more than 50% of the transferred technology value has been implemented.

- Documents for advance payment: implementation contract of the project, progress report from Party B and the investor, technology transfer contract, certificate of registration for the technology transfer contract issued by the competent state agency on science and technology.

d) For projects supporting the transfer and application of modern machinery and equipment:

- Ratio and time of advance payment: advance payment of 50% of the project's support funding after receiving a progress report from Party B and the investor showing that more than 50% of the transferred machinery and equipment value has been implemented.

- Documents for advance payment: implementation contract of the project, progress report from Party B and the investor, machinery and equipment procurement contract.

3. Projects supporting the establishment of enterprises in difficult and extremely difficult areas; supporting rural industrial establishments (hereinafter referred to as rural industrial establishments) to participate in domestic trade fairs and exhibitions; supporting rural industrial establishments to sign export contracts abroad:

a) Ratio and time of advance payment: advance payment of 100% of the project's support funding after receiving all required documents for advance payment as stipulated in Point b, Clause 3, Article 4 of this Regulation.

b) Advance payment documents:

- For supporting enterprise establishment: implementation contract of the project; acceptance record of the establishment according to Model No. 1 attached to this Regulation; certified copy of the business registration certificate issued by the competent authority.

- For supporting rural industrial establishments to participate in domestic trade fairs and exhibitions: implementation contract of the project; acceptance record of the establishment according to Model No. 1 attached to this Regulation; list of rural industrial establishments participating in the fair and exhibition confirmed by the Department of Industry and Trade organizing the fair and exhibition, accompanied by full copies (with stamp) of financial invoices of the fair and exhibition organizer collecting booth rental fees from rural industrial establishments.

- For supporting rural industrial establishments to sign export contracts abroad: implementation contract of the project; acceptance record of the establishment according to the model specified in Appendix No. 1 attached to this Regulation; certified copy of the contract or order signed with foreign partners.

4. Projects supporting investment in infrastructure for industrial clusters:

a) Ratio and time of advance payment: after receiving the documents for advance payment as stipulated in Point b, Clause 4, Article 4 of this Regulation, the Agency for Small and Medium Enterprises will make advance payments at the following ratios:

- Support funding from VND 1 billion or more: advance payment of 20% of the support funding.

- Support funding less than VND 1 billion: advance payment of 30% of the support funding;

b) Documents for advance payment:

- In case the implementing entity of the project is the infrastructure cluster investor and performs the work itself: implementation contract of the project.

- In case the implementing entity of the project is the infrastructure cluster investor and outsources the work: implementation contract of the project, contract between the investor and the contractor.

- In case the implementing entity of the project is a service promotion organization and not the investor: implementation contract of the project, support contract between the implementing entity and the investor, contract between the investor and the contractor (in case the investor outsources).

Article 5. Advance payment of remaining project funds

The remaining project funds shall be advanced after the project has been completed and accepted by the competent authority. To be eligible for advance payment, the implementing unit must submit to the Agency for Industry Promotion: the acceptance certificate (according to model number 1, 2, 3 attached to this Regulation), a consolidated report on the implementation results of the project, and the following documents:

1. For projects compiling curricula, textbooks, and initial business management materials for small and medium enterprises (SMEs) in the industrial sector, training cadres for SME promotion: compiled curricula, textbooks, and materials, along with the approval decision of the Ministry of Industry and Trade.

2. For short-term vocational training, trade transmission projects, skilled worker training, and artisan training for small-scale industries implemented by service organizations promoting industry or SMEs using trained labor under subcontracting arrangements: certified copies of the list of trainees confirmed by the People's Committee of the district (if training for industrial clusters)/commune where the project is carried out/confirmed by the vocational school if training takes place at the school; certified copies of the list of trainees who have received certificates/certifications (signed by the trainees).

3. For vocational training projects implemented by SMEs that recruit trained labor for employment at the enterprise: a list of workers trained by the enterprise and signed employment contracts for a minimum of 24 months, confirmed by the Department of Industry and Trade.

4. For training and workshop projects on starting businesses, managing enterprises in rural areas, and training cadres for industry promotion:

a) For training projects: call-up notices, lists of trainees who have received certificates (signed by the trainees);

b) For workshop projects: invitation letters, workshop programs and materials, lists of participants (signed by the participants) and confirmation from the Department of Industry and Trade where the event was held.

5. For projects organizing seminars introducing management, production, business experiences, new science and technology, and other topics related to industrial production for SMEs: invitation letters, seminar programs and materials, lists signed by delegates and confirmed by the Department of Industry and Trade where the event was held.

6. For projects conducting domestic study tours to learn experiences: tour programs, lists of delegations approved by the Department of Industry and Trade where the event was held.

7. For projects conducting surveys to build a list of models demonstrating new technologies and products that need to be promoted and disseminated, and a list of advanced scientific and technological technologies requiring support for transfer: lists of new technology demonstration models or new products/the list of advanced scientific and technological technologies approved by the competent authority.

8. For projects supporting the construction of technology demonstration models: invitation letters, certified copies of the list of attendees at the technology demonstration model (signed by each attendee) confirmed by the Department of Industry and Trade where the demonstration took place; introduction materials for the model.

9. For projects supporting the transfer and application of advanced technology: certified copies of the acceptance and settlement records of the technology transfer contract.

10. For projects supporting the transfer and application of modern machinery and equipment: certified copies of the acceptance and settlement records of the technology transfer contract.

11. For projects developing quality standards for rural industrial products: quality standards for rural industrial products approved by the competent authority.

12. For projects organizing competitions and issuing certificates for outstanding rural industrial products at commune, district, provincial, regional, and national levels: decisions establishing the competition committee by the competent authority as stipulated; minutes of the competition accompanied by a list of products awarded the title of outstanding rural industrial product; decisions accompanying lists of outstanding rural industrial products issued certificates by the competent authority; programs and invitations to attend the award ceremony.

13. For projects organizing exhibitions showcasing outstanding rural industrial products: lists of standard exhibition booths (9 m² with roof cover) of the exhibition confirmed by the Department of Industry and Trade where the event was held.

14. For projects supporting the establishment and registration of trademarks: certified copies of trademark registration certificates/brand name registration certificates issued by the competent authority; regulations on brand usage (for collective brands); strategies/plans for building and promoting the brand established by the organization.

15. For projects supporting SMEs to hire consultants: certified copies of the consulting contract, acceptance and settlement records of the consulting contract, accompanied by the products/results of the consulting activity.

16. For projects supporting the establishment of advisory centers for industry promotion: opening invitation letters for the advisory center; press announcements about the establishment and operation of the advisory center; decisions establishing the advisory center by the competent authority, accompanied by the functions, tasks, and authorities of the advisory center.

17. For projects supporting the establishment of networks of industry promotion volunteers: decisions establishing the network of industry promotion volunteers, organizational and operational regulations/charter of the volunteer network approved by the competent authority, lists of industry promotion volunteers.

18. For projects developing and implementing television, radio programs, publications, websites, and other mass media forms for industry promotion: lists of products from completed information dissemination contracts, accompanied by sample products; certified copies of the acceptance and commencement operation records, and certified copies of the website operating license.

19. For projects supporting SMEs to establish associations and industry guilds: certified copies of the establishment and operational regulations of the association/guild by the competent authority; lists of members confirmed by the Department of Industry and Trade where the association/guild was established.

20. For projects supporting detailed planning for industrial clusters: detailed plans for industrial clusters, accompanied by the approval decision of the competent authority.

21. For projects supporting investment in infrastructure for industrial clusters: completion acceptance records, accompanied by valuation statements of completed work volumes for settlement according to state standards between the investor and relevant units.

Article 6. Changing the Proportion and Advance Payment Period

In cases where it is necessary to implement a different proportion or advance payment period from that stipulated in this Regulation in order to complete the assigned project, the implementing unit must prepare a document with the opinion of the Department of Industry and Trade for reporting to the Bureau of Science and Technology Development for consideration and resolution. The Director of the Bureau of Science and Technology Development has the authority to decide on a different proportion or advance payment period from that stipulated in this Regulation and bears responsibility for their decision.

Article 7. Contract Liquidation and Final Settlement of Expenses

1. Within the latest 15 days following the final project acceptance, the implementing unit must establish the settlement file and send it to the Bureau of Science and Technology Development.

2. Based on actual circumstances, the Bureau of Science and Technology Development will arrange appropriate time and location for contract liquidation and expense settlement with the implementing unit, but not later than January 15th of the following year.

3. In cases where the implementing unit delays in preparing and sending the settlement file, thereby failing to meet the settlement deadline, the Bureau of Science and Technology Development will settle the temporarily advanced funds with the State Treasury based on the project acceptance record and the Expense Payment Request Form. When liquidating the contract and settling expenses, the implementing unit must return to the Bureau of Science and Technology Development the amounts already settled temporarily but not yet finalized (if applicable).

4. At the time of settlement, units implementing projects that do not issue financial invoices to the Bureau of Science and Technology Development must bring all expense vouchers related to the project as specified in Chapter III of this Regulation for verification.

Article 8. Settlement File

1. For units implementing projects that do not issue financial invoices to the Bureau and directly supported enterprises, the settlement file includes:

a) Project acceptance record according to Model 1 attached;

b) Expense Payment Request Form for project implementation (if the settlement file is submitted after December 30th of each year) according to Model 8 attached;

c) Detailed Expense Settlement Form according to Model 6 attached;

d) List of vouchers requesting settlement according to Model 7 attached.

2. For units implementing projects that issue financial invoices to the Bureau, the settlement file includes:

a) Project acceptance record according to Model 2 (or Model 3) attached;

b) Financial invoice.

3. Additionally, when liquidating the final project contract of the year, the implementing unit must establish a Comparison Table of Expenses as per Model 9 attached.

Article 9. Contract Liquidation and Expense Settlement for Uncompleted Projects

1. In cases where the project's objectives, content, results, and implementation time are not met without a decision to halt the project by the Ministry, the implementing unit must prepare an explanatory document with the opinion of the Department of Industry and Trade for the Bureau of Science and Technology Development to resolve.

2. If the project is not completed due to force majeure, the Bureau of Science and Technology Development may consider settling based on the work volume completed. The documents for contract liquidation in such cases include: the explanatory document of the implementing unit accompanied by the opinion of the Department of Industry and Trade (where the project is implemented); the project acceptance record confirming the completed work volume by the competent state agency; vouchers for the work volume completed.

Chapter 3.

EXPENSE VOUCHERS FOR CERTAIN INCENTIVE ACTIVITIES

Article 10. Payment vouchers

Payment vouchers include all payment documents such as payment orders or direct debit mandates or advance payment request forms, accompanied by original documents for each expenditure item related to certain activities promoting handicrafts as stipulated in Articles 11, 12, 13, 14, 15, 16, 17, 18, 19, and 20 of this Regulation.

Article 11. Vocational training, skill transmission, and craft development activities

1. Costs for opening and closing classes, and enrollment fees: vouchers for enrollment expenses, decoration and ceremonial expenses, rental of conference halls, purchase of samples, rental of certificates or vocational qualification certificates for trainees as prescribed.

2. Instructor rental costs: teaching contracts specifying the number of lectures (each lecture includes 4 sessions), amount per lecture, course content; contract settlement. In cases where instructors are artisans, copies of their certificates must be attached; skilled workers must have confirmation from the Department of Industry and Trade of their place of residence; instructors from institutes, schools, etc., must have confirmation from their direct managing units.

3. Costs for raw materials and supplies for vocational training: contracts, contract settlement records, financial invoices for purchasing materials and goods, warehouse release slips for raw materials and supplies used for training. If raw materials (agricultural, forestry, aquatic products not yet processed) are purchased directly from producers without sales invoices, a detailed list of purchases must be provided according to Model 01/TNDN issued with Circular 130/2008/TT-BTC dated December 26, 2008 by the Ministry of Finance (clearly stating the ID card number, issuance date, and issuing authority of the seller). In cases where sellers do not have ID cards, local government confirmation of their residence must be provided as a basis for payment.

4. Rental costs for classrooms, workshops, machinery, equipment, and teaching tools: rental contracts detailing the rental period, quantity, and unit price; contract settlement; financial invoices. For training conducted in mountainous, remote, or far-flung areas where village/classroom rentals lack financial invoices, contracts (specifying that the selling entity does not provide financial invoices) and confirmation from the People's Committee of the village must be included, along with contract settlements and receipts as bases for payment.

5. Costs for purchasing training tools: financial invoices, lists of training tools received and signed by trainees.

6. Management project costs: decisions appointing staff to manage projects and vouchers supporting project management activities.

7. Costs for compiling programs and textbooks (for crafts without local teaching programs), including writing textbooks, overall editing, and review: contracts and contract settlements for commissioned professional work, accompanied by products from each contract. Additionally, a complete set of approved documentation must be attached.

8. Printing costs for textbooks and materials directly serving classes: legal invoices accompanied by printed materials and lists of materials signed for receipt.

9. For funding to support food and travel expenses during training for poor people, ethnic minorities, skilled workers, and small-scale artisanal craftsmen: lists of eligible trainees supported, confirmed by local authorities (commune, ward, town) of their permanent residence (for poor people and ethnic minorities), and confirmed by the Department of Industry and Trade of their place of residence (for skilled workers and small-scale artisanal craftsmen); monthly lists of payments to trainees, signed by the recipients.

Article 12. Activities of compiling programs, textbooks, initial business management materials, and training cadres for promoting industry

1. Common expenses:

a) Expenses for conferences and training sessions (if applicable):

Renting conference halls for organizing meetings and training sessions (in cases where the unit must rent from outside): financial invoices, contracts for renting conference halls and settlement of contracts; printing materials: financial invoices with accompanying sets of materials; renting cars to transport delegates from their accommodation to the meeting venue: financial invoices, contracts for renting cars and settlement of contracts; hiring lecturers and speakers (if applicable): lists of payments received or receipts, financial invoices for room rental and travel expenses according to regulations; expenses for the organizing committee: travel permits, financial invoices (accommodation fees), train and bus tickets; other expenses such as overtime pay, common medical expenses, drinking water, hall decoration...: financial invoices and supporting documents according to regulations.

b) Travel expenses: travel permits (subsistence allowance), financial invoices (accommodation fees), train and bus tickets (travel expenses);

c) Printing expenses for materials and office supplies for compiling programs, textbooks, and materials: legal financial invoices and supporting documents.

2. Specific expenses for compiling programs, textbooks, and materials (compiling programs or writing textbooks and materials; revising and overall editing; reviewing and commenting); contracts, settlement of contracts, financial invoices or contracts for specialized outsourcing services, settlement of contracts, and products attached to each contract.

Article 13. Training and seminar activities for starting and managing rural enterprises, training cadres for promoting industry, and organizing seminars to introduce experiences

1. For training activities on starting and managing rural enterprises and training cadres for promoting industry

a) Lecturer expenses: payment for lecturers (including preparation of lesson plans and meals for lecturers): teaching contracts specifying the number of lectures (each lecture includes 4 periods), amount per lecture, course content, teaching time (lecturers must have an introduction letter from their current workplace or copies of certificates attached to determine the payment level according to regulations) and settlement of contracts; travel expenses: train, bus/ticket or airfare accompanied by transportation receipt; accommodation rental expenses: financial invoices for renting rooms;

b) Partial meal support expenses for students during concentrated study periods: lists of payments signed by students;

c) Organizing class expenses: renting conference halls (or classrooms), renting teaching equipment such as projectors, computers,...: financial invoices, contracts, and settlement of rental contracts; expenses for office supplies serving the class and purchasing/printing textbooks directly serving the class, printing certificates recognizing completion of the course: financial invoices and supporting documents according to regulations; electricity and water expenses, parking service (which can be included in the rental contract) or receipts for individual rentals; opening and closing ceremonies; issuing certificates, rewarding outstanding students: financial invoices or receipts or work lists with signatures of the implementers according to regulations;

d) Management and service expenses for classes: travel expenses for class management staff: travel permits (subsistence allowance), financial invoices (accommodation fees), train and bus tickets (travel expenses);

e) Expenses for organizing student field trips and practical activities: financial invoices with contracts and settlement of contracts for renting vehicles. Additionally, there must be confirmation documents from the units being surveyed or visited; partial meal and accommodation support expenses for students during field trips: lists of payments (signed by students).

2. For training activities on starting and managing rural enterprises and organizing seminars to introduce experiences: expenses and supporting documents as stipulated in point a, Clause 1, Article 12 of this Regulation. For meal support expenses, accommodation rental expenses, and transportation expenses for representatives of industrial and commercial establishments, there must be supporting documents: lists of meal and accommodation expenses at the allocated rate for seminar participants or financial invoices for actual accommodation expenses as specified; transportation expenses: train and bus tickets from the location of the industrial and commercial establishment to the seminar venue or lists of payments for self-provided transportation.

Article 14. Activities for surveying and learning production and business experience domestically.

1. Travel expenses: transportation rental contracts, settlement of transportation rental contracts, and financial invoices. For units purchasing fuel and paying bridge-toll fees when settling accounts, financial invoices, receipts, and toll road fees shall be provided.

2. Business trip expenses such as accommodation allowances and room rental payments: travel permits signed and stamped by the head of the dispatching agency or unit, confirmed and stamped with arrival and departure dates by the receiving agency or unit according to the planned survey and learning schedule, and financial invoices in cases of actual room rental payments.

3. Other expenses (photocopying, printing documents, reference photos...): financial invoices and supporting documents as prescribed.

Article 15. Activities to support industrial and handicraft enterprises signing export contracts abroad.

Receipts for freight charges accompanied by ticket stubs. Contracts and settlements of financial support for industrial and handicraft enterprises to sign export contracts abroad, financial transfer vouchers between the implementing unit and the industrial and handicraft enterprises (if not directly supporting the enterprises).

Article 16. Activities to provide consulting and support for establishing businesses in difficult and extremely difficult areas.

Contracts and settlements of financial support for establishing businesses between the implementing unit and organizations or individuals who need to establish businesses, financial transfer vouchers between the implementing unit and the industrial and handicraft enterprises. Specifically as follows:

a) In cases where organizations or individuals who need to establish businesses handle it themselves: certified copies of financial invoices for research and completion of business plans, establishment project plans, and registration for business establishment.

b) In cases where organizations or individuals who need to establish businesses hire consultants: contracts for hiring consultants, acceptance certificates, and contract settlements, financial invoices.

Article 17. Activities to support the construction of demonstration models for technical exhibitions, technology transfers, and scientific and technological advancements.

1. Activities for investigating, surveying, building lists of new technology and product demonstration models that need to be promoted and lists of technologies and scientific advancements that need to be supported for transfer:

a) Expenses for developing investigation plans and creating sample investigation forms: contracts, acceptance certificates, and contract settlements for specialized work assignments attached with contract products.

b) Professional seminars, expert opinions from related industries (if applicable), acceptance of investigation plans, investigation form contents, and investigation result reports: financial invoices as stipulated in point a, clause 1, Article 12 of this Regulation. A list of attendees receiving payment with signatures of each member including the seminar chairperson, secretary, participants, and critical reviews (if applicable).

c) Business trip expenses (room rental fees, accommodation allowances): travel permits signed and stamped by the head of the dispatching agency or unit, confirmed and stamped with arrival and departure dates by the receiving agency or unit, and financial invoices in cases of actual room rental payments.

d) Training sessions for investigation techniques: financial invoices as stipulated in point a, clause 1, Article 12 of this Regulation.

đ) Transportation costs for investigation materials (if applicable), renting vehicles for investigators to conduct field investigations: contracts and vehicle rental settlement invoices, financial invoices.

e) Investigation expenses (renting investigators); processing investigation results by hiring experts to analyze and evaluate investigation results; writing investigation result reports (including data compilation and analysis): contracts, contract settlements for specialized work assignments attached with contract products.

g) Expenses for information providers and self-completion of investigation forms: a list of recipients with signatures.

h) Other expenses directly related to investigation activities such as office supplies, communication, publicity, document translation, compiling foreign documents for investigation purposes; overtime work: legal invoices, contracts, contract settlements for specialized work assignments, and other supporting documents as prescribed.

i) Printing of guidance materials, investigation forms, and model forms for investigation and investigation results: contracts, contract settlements, financial invoices, and printed materials.

2. Activities for constructing demonstration models to promote new technologies and produce new products.

a) The implementing entity is an industrial and handicraft enterprise. Original documents corresponding to the value of financial support are as follows:

- Construction costs: if the industrial and handicraft enterprise hires external construction services: construction contracts, construction settlement contracts, acceptance certificates, and handover certificates for completed basic construction works; financial invoices as prescribed; if the entity conducts its own construction, it must compile relevant construction documents for the project such as material purchase invoices, labor costs,...

- Equipment procurement costs: equipment procurement contracts, equipment procurement settlement contracts, acceptance certificates, and equipment handover certificates; financial invoices.

- Costs for organizing introduction conferences: expenditure items and payment documents as stipulated in point a, clause 1, Article 12 of this Regulation.

b) If the implementing entity is a service organization promoting industry, the implementing entity must sign a contract with the industrial and handicraft enterprise as the project investor to clearly define the responsibilities of each party during the model construction process. At the final settlement, in addition to certified copies (with stamp) of the documents mentioned in point a, clause 2 of this Article, there must also be contracts, contract settlements, and financial transfer vouchers between the implementing entity and the industrial and handicraft enterprise. Expenses for management and direction staff: contracts and contract settlements signed with technical staff or decisions appointing management and direction staff for the project, and supporting documents for project management expenses.

3. Activities to support the transfer and application of advanced technology.

a) The implementing entity is an industrial and handicraft enterprise: Technology transfer contracts as prescribed, contract settlement certificates, financial invoices.

b) If the implementing unit of the project is a service promotion organization, the implementing unit must enter into a contract with the industrial and handicraft production base, which is the investor purchasing advanced technology, to clearly define the responsibilities of each party when providing support. At the time of settlement, in addition to copies (with certified true copies stamps) of the documents mentioned in point a, Clause 3, Article of this Decree, there must also be contracts, contract settlements, and financial transfer documents between the implementing unit of the project and the industrial and handicraft production base.

4. Activities supporting the application of modern machinery and equipment in various stages of industrial - small-scale industrial production, environmental treatment.

a) If the implementing unit of the project is an industrial and handicraft production base: purchase contracts, contract settlements, acceptance certificates and handover records for equipment; financial invoices;

b) If the implementing unit of the project is a service promotion organization, the implementing unit must enter into a contract with the industrial and handicraft production base, which is the investor purchasing machinery and equipment, to clearly define the responsibilities of each party when providing support. At the time of settlement, in addition to copies of the documents mentioned in point a, Clause 4, Article of this Decree, there must also be contracts, contract settlements, and financial transfer documents between the implementing unit of the project and the industrial and handicraft production base.

Article 18. Program for Promoting Outstanding Rural Industrial Products

1. Activities to develop quality standards for rural industrial products

a) Costs for drafting outlines, collecting materials, compiling documents, gathering and translating related documents, reviewing the standard set: contracts, acceptance certificates, and contract settlements for each contract;

b) Survey and investigation costs: travel documents in accordance with regulations;

c) Costs for seminars to gather opinions: as stipulated in point a, Clause 1, Article 12 of this Regulation;

d) Other costs such as office supplies and printing documents: based on financial invoices according to regulations for payment;

2. Activities organizing selection and issuing certificates for outstanding rural industrial products at commune, district, provincial, regional, and national levels.

a) Information dissemination costs: contracts with publicity agencies, contract settlements, and financial invoices;

b) Costs for the organizing committee and selection board (rental fees for accommodation, travel expenses, allowances, lodging subsidies, drinking water, overtime pay...): financial invoices, lists of individuals receiving payments, accompanied by decisions establishing the organizing committee and selection board;

c) Costs for printing certificates for outstanding rural industrial products: financial invoices;

d) Costs for awarding ceremonies (rental of conference halls, decoration, service costs for award ceremonies...): contracts, contract settlements, and financial invoices;

đ) Reward costs: approval decisions from competent authorities, lists of individuals receiving reward payments;

3. Activities organizing trade fairs and exhibitions of rural industrial products

a) In cases where the implementing unit of the project is a Promotion Center that enters into a contract with a business to organize trade fairs and exhibitions for joint organization. Conditions for payment include: contracts and contract settlements between the implementing unit of the project and the business organizing the trade fair and exhibition, along with financial invoices; lists of standardized booths and actual tenant lists confirmed by the Department of Industry and Trade at the location of the event;

b) In cases where the implementing unit of the project is a business organizing trade fairs and exhibitions: financial invoices issued to the Agency for Small and Medium Enterprises; lists of standardized booths and actual tenant lists confirmed by the Department of Industry and Trade at the location of the event;

4. Activities supporting the establishment and registration of trademarks

a) In cases where the implementing unit of the project is a service promotion organization, the following documents are required for the respective cost items:

- Costs for surveying, designing trademarks, registering trademark ownership, geographical indications, and place of origin names: travel permits, hotel invoices, contracts and contract settlements for renting vehicles, along with financial invoices; contracts and contract settlements for hiring design services for trademarks, registering trademark ownership, geographical indications, and place of origin names...

- Costs for developing regulations, charters, and related documents (market analysis, export activities, brand development...): contracts for specialized work, acceptance certificates for completed tasks, and contract settlements;

- Costs for seminars and training sessions on building, managing, and using brands: as stipulated in point a, Clause 1, Article 12 of this Regulation;

- Costs for promoting and advertising brand awareness: implemented through contracts with mass media organizations, contract settlements, and financial invoices;

b) In cases where the implementing unit of the project is an industrial and handicraft production base (directly supported funds): contracts, contract settlements, and financial invoices between the industrial and handicraft production base and the consulting unit for brand construction and registration.

Article 19. Program for Developing Advisory Services and Information Provision Activities

1. Support activities for advisory services promoting industry in areas such as project investment planning; marketing; production management - financial accounting - human resources; design of product models and packaging; land; application of new technology - equipment related to rural industrial production: consultancy service contracts, acceptance certificates and settlement agreements, financial invoices between the rural industrial facility and the consulting unit.

2. Support activities for establishing advisory service points promoting industry

Procurement costs for purchasing materials, equipment, and tools serving advisory service points related to industry promotion activities: contracts, settlement agreements accompanied by financial invoices. For equipment purchases, three quotations and a delivery receipt must be provided.

Article 20. Program for Supporting Joint Ventures, Collaborations, Economic Cooperation, and Development of Industrial Clusters and Points

1. Support activities for detailed planning of industrial clusters and points

a) In cases where the implementing entity is the investor responsible for detailed planning or the infrastructure investor of the industrial cluster:

- If the entity carries out the work itself: receipts and documents compiled according to the expenses for planning as prescribed.

- If the entity hires consultants: consultancy contracts, acceptance certificates, and settlement agreements, financial invoices between the implementing entity and the consultant.

b) In cases where the implementing entity is a non-investor industry-promotion service organization:

- If the entity does not directly plan, it must sign a contract with the investor to support detailed planning. Settlement documents include: copies (with certification stamps) of the investor's documents specified in point a, Clause 1 of this Article; contracts and settlement agreements supporting detailed planning.

- If the entity directly plans the detailed layout: receipts and documents compiled according to the expenses for planning as prescribed.

2. Support for investment in constructing infrastructure for industrial clusters

a) In cases where the implementing entity is the infrastructure investor of the industrial cluster:

- If the entity carries out the work itself: completion acceptance records accompanied by calculations of the value of completed work volumes based on state-set standards.

- If the entity outsources the work: contracts, settlement agreements, financial invoices between the investor and the contractor (construction unit); completion acceptance records accompanied by calculations of the value of completed work volumes based on state-set standards.

b) In cases where the implementing entity is a non-investor industry-promotion service organization: copies (with certification stamps) of the investor's documents specified in point a, Clause 2 of this Article; contracts and settlement agreements supporting collaboration between the implementing entity and the investor.

Chapter 4.

IMPLEMENTING PROVISIONS

Article 21. Implementation clause   

1. The Department of Industry Promotion shall take the lead, coordinating with provincial Departments of Industry and Trade under the central government, and relevant agencies and units to guide and implement this Regulation.

2. Any issues arising during implementation should be promptly reported to the Department of Industry Promotion for consolidation and reporting to the Ministry of Industry and Trade for consideration and decision regarding amendments and supplements./.