Circular No. 75/2021/TT-BTC on financial management for implementing the Intellectual Property Development Program until 2030

CIRCULAR
Regulations on financial management for the implementation of
The Intellectual Property Development Program until 2030

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

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

Pursuant to the Law on Intellectual Property dated November 29, 2005; the Law Amending and Supplementing Certain Provisions of the Law on Intellectual Property dated June 19, 2009; the Law Amending and Supplementing Certain Provisions of the Law on Insurance Business and the Law on Intellectual Property dated June 14, 2019;

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;

Implementing Decision No. 1068/QD-TTg dated August 22, 2019 of the Prime Minister approving the intellectual property strategy until 2030 and Decision No. 2205/QD-TTg dated December 24, 2020 of the Prime Minister approving the Intellectual Property Development Program until 2030;

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

The Minister of Finance issues this Circular prescribing regulations on financial management for implementing the Intellectual Property Development Program until 2030.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Circular prescribes regulations on financial management for implementing the Intellectual Property Development Program until 2030 as approved by Decision No. 2205/QD-TTg dated December 24, 2020 of the Prime Minister (hereinafter referred to as the Program).

Article 2. This Circular applies to agencies, organizations, individuals participating in managing and implementing the Program and other agencies, organizations, and individuals related thereto.

Article 3. Fees for Implementing the Program

Clause 1. State budget sources:

Point a) Expenditure for scientific and technological affairs under the central state budget to support scientific and technological tasks (projects, topics, programs) and common activities and regular tasks of the Program directly managed by the central government, including:

- National-level scientific and technological tasks of the Program (managed by the Ministry of Science and Technology): Including tasks meeting the criteria of national-level scientific and technological tasks according to the provisions of the Law on Science and Technology and guiding documents; prioritizing tasks implemented in ethnic minority and mountainous areas, particularly difficult regions, and those with typical, complex, and specialized characteristics as defined by the Ministry of Science and Technology;

- Departmental-level scientific and technological tasks (managed by ministries and central agencies): Including tasks within the Program meeting the criteria of departmental-level scientific and technological tasks;

- Common activities and regular tasks of the Program managed by the central government.

Point b) Local budget expenditure:

- Expenditure for scientific and technological affairs from local budgets to implement tasks of the Program managed by localities; expenditure for common activities and regular tasks of the Program managed by localities; counterpart funding for national-level tasks implemented at the local level (if necessary, mobilizing additional resources from localities). Prioritizing funds for tasks related to registration, protection, enhancing management, exploitation, and development of intellectual property rights for collective trademarks, certification trademarks, and geographical indications for key and distinctive products and services of localities, and products associated with the One Commune One Product Program (OCOP Program);

- Local budget expenditure allocated to integrate the implementation of Program tasks with national target programs, national programs, and other economic and social development programs within their jurisdiction to enhance the effectiveness of intellectual property protection, management, exploitation, and development for key and distinctive products and services of localities and enterprises.

Clause 2. Other sources of funding, including:

Point a) Funding from organizations, individuals, and enterprises participating in implementing Program tasks;

Point b) Funding raised from other legitimate sources.

Article 3. Principles for financial support from the state budget and other sources of finance

1. Financial resources from the state budget shall be allocated in the annual state budget estimates of ministries, central agencies, and localities according to the management levels prescribed by the State Budget Law to implement the tasks of the Program, including:

a) The state budget ensures funding for the tasks specified in point c Clause 1; Clause 2; points a, b, and c Clause 3 and Clause 6 Section II Article 1 Decision No. 2205/QĐ-TTg of the Prime Minister;

b) The state budget supports funding to implement the tasks specified in point a and point b Clause 1; point d and đ Clause 3; Clause 4 and Clause 5 Section II Article 1 Decision No. 2205/QĐ-TTg of the Prime Minister based on the approved tasks according to the following principles:

- For state administrative agencies, political organizations, and political-social organizations, public service units funded by the state budget for regular expenses: The state budget supports 100% of the funding to carry out the tasks;

- For public service units partially self-funding regular expenses: The state budget supports part of the funding based on the unit's revenue capacity (the maximum ratio of state budget support not exceeding 70% of the total estimated funding to implement the tasks);

- For public service units fully self-funding regular expenses and investment costs, public service units fully self-funding regular expenses; non-public service units, enterprises, and other organizations: The state budget supports up to a maximum of 50% of the total estimated funding to implement the tasks.

c) The content and level of expenditure from the state budget shall be implemented according to the provisions of Chapter II of this Circular and current regulations on the system and expenditure standards of the state budget.

2. Agencies and organizations participating in implementing the tasks under the Program need to develop plans to mobilize various sources of finance, detailing the financial needs according to each source specified in Article 2 of this Circular and clearly explaining the ability to mobilize various sources of finance to implement the tasks.

3. Organizations and individuals implementing the tasks are responsible for actively mobilizing non-budgetary resources, using and disbursing the mobilized funds according to the mobilization plan of various sources of finance, ensuring the structure in proportion to the state budget already approved.

4. The content and level of expenditure from other sources of finance shall be implemented according to current regulations for each type of capital, encouraging units to follow the provisions of this Circular.

Article 4. Preparation of Budget Estimates, Implementation, and Settlement of the State Budget for the Program

The preparation of state budget estimates, implementation of the state budget, and settlement of the state budget shall be carried out in accordance with the laws on the state budget, laws on science and technology, and current regulations. This Circular specifies certain specific contents as follows:

1. Preparation of Budget Estimates: Annually, at the time of preparing the state budget estimate, organizations and units assigned to implement the Program's tasks shall base their budget estimates for implementing the Program's tasks on the approved tasks and the content guidelines provided in this Circular, submit them to the competent authority for consolidation into the budgets of ministries, sectors, and localities (according to the budget management levels) to be submitted to the financial authorities at the same level for approval by the competent authority; simultaneously submitting to the Ministry of Science and Technology for consolidation and coordination in implementation.

2. The allocation, assignment of budget estimates, advance payments, settlements, and final accounts of funding shall be carried out in accordance with the laws on the state budget, laws on science and technology, and guiding documents. In particular:

a) For the budget estimates for national-level science and technology tasks of the Program, the budget estimates shall be assigned to the Ministry of Science and Technology to sign contracts with the leading agency implementing the tasks;

b) For the budget estimates for ministry-level, provincial-level, and grassroots-level (if any) science and technology tasks of the Program, the budget estimates shall be assigned to the relevant ministries, provinces, and units tasked with leading the implementation of the tasks.

3. In cases where the tasks are not implemented according to the planned schedule, the mobilization and disbursement of other sources of funding are not in line with the progress, or do not comply with the structure and total amount stipulated in the decision approving the tasks by the competent authority or according to signed contracts; funds allocated for improper purposes or in violation of regulations:

The competent state agency managing the Program shall take measures such as suspending the tasks; or recovering improperly spent funds and returning them to the state budget (for state budget funds), requiring the leading agency implementing the tasks to handle improperly spent funds (for other sources of funding) and other forms of handling within its authority or proposing the competent authority to handle according to the law;

In cases where the tasks are suspended; improperly spent funds that have been settled at the Treasury are recovered: The competent state agency managing the Program shall issue a decision to suspend the tasks and recover improperly spent funds, and simultaneously send it to the Treasury as the basis for recovering and returning to the state budget.

Chapter II

CONTENT AND EXPENSE LEVELS

Article 5. Tasks to strengthen activities creating intellectual property, improve the quality of human resources for innovation and intellectual property.

1. Provide intellectual property information services, patent maps. Support searching and exploiting intellectual property information for scientific and technological organizations, start-up enterprises aiming at creating protected intellectual assets and high-applicability scientific articles. Support the formation and development of organizations providing patent information analysis services and technology trend forecasting.

a) The support tasks shall be established in the form of scientific and technological tasks as prescribed by the Ministry of Science and Technology.

b) The budget estimate for implementing the tasks shall be carried out according to 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 standards for building, allocating, and settling the budget for scientific and technological tasks using state budget funds (hereinafter referred to as Circular Joint No. 55/2015/TTLT-BTC-BKHCN) and current regulations on state budget expenditure standards and norms.

2. Develop and implement training programs from basic to advanced levels on intellectual property suitable for each group of subjects: Content and funding levels shall be applied according to Circular No. 36/2018/TT-BTC dated March 30, 2018, issued by the Ministry of Finance guiding the preparation of budgets, management, use, and settlement of training and cadre development funds.

Article 6. Tasks to promote registration for protection of intellectual property both domestically and internationally.

1. Registration for protection of inventions, industrial designs, and trademarks; registration for protection and recognition of new plant varieties:

a) For domestic registration for protection:

- For applications for protection of inventions and new plant variety registration: VND 30 million/application;

- For applications for protection of industrial designs and trademarks: VND 15 million/patent certificate.

b) For international registration for protection of the objects specified in point a, Clause 1 of this Article: VND 60 million/accepted application, corresponding documents according to the provisions of international organizations or countries where the application is filed.

c) For tasks managed by ministries and central agencies, the budget levels specified in points a and b of this clause are the maximum state budget support levels; in cases where additional costs arise (if any), participating units under the Program shall self-fund.

For tasks managed by localities, based on related works and specific conditions of each locality, the People's Committee of the province shall submit to the Provincial People's Council for decision on specific support levels consistent with the local budget balance capacity to implement.

2. Domestic and international registration for protection of geographical indications, certification marks, collective marks for national products, key and special products and services of localities, products associated with the OCOP Program or national geographical indication symbols: The support tasks shall be established in the form of scientific and technological tasks as prescribed by the Ministry of Science and Technology. The budget estimate for implementing the tasks shall be carried out according to Circular Joint No. 55/2015/TTLT-BTC-BKHCN and current regulations on state budget expenditure standards and norms.

Article 7. Tasks to enhance the effectiveness of management, exploitation, and development of intellectual property assets

1. The supporting contents include:

a) Building and implementing a system for managing geographical indications, certification marks, collective marks, and products under the OCOP Program linked with registration of planting area codes, food safety, quality certification, verification, and traceability of protected products;

b) Exploiting and developing geographical indications, certification marks, collective marks, and products associated with the OCOP Program through cooperation and production linkage tied to consumption of protected products along the value chain. Promoting and publicizing other trade promotion activities aimed at exploiting and developing the value of intellectual property assets;

c) Managing and using national geographical indication symbols, supporting the use of these symbols both domestically and internationally;

d) Exploiting inventions and utility models protected in Vietnam, foreign inventions not protected or whose protection has expired in Vietnam;

đ) Intellectual property asset management for businesses and scientific and technological organizations. Supporting advisory services on valuation, auditing of intellectual property assets, focusing on objects such as patents, trademarks, and brand names.

2. The support tasks stipulated in Clause 1 of this Article shall be developed in the form of science and technology tasks according to the regulations of the Ministry of Science and Technology. The budget estimate for implementing the tasks shall be carried out in accordance with Circular Joint Circular No. 55/2015/TTLT-BTC-BKHCN and current regulations on state budget expenditure systems and standards.

Article 8. Tasks to promote and strengthen the effectiveness of enforcement and counter-infringement of intellectual property rights

1. Supporting funds for the implementation of measures to protect and enhance the effectiveness of intellectual property rights enforcement activities: Implemented according to points a and b of Clause 1 of Article 5 of this Circular.

2. Supporting funds for organizing exhibitions displaying protected intellectual property products and infringing products:

The state budget will support expenses for renting exhibition space (including electricity, water, sanitation, security, and protection costs); transportation and design, construction of booths; common activities of the organizing committee (overall decoration, opening and closing ceremonies, printing materials, and other related costs); fees for experts to identify, select products, search, and evaluate protected and infringed intellectual property products. The maximum level of support does not exceed 10 million VND per participating unit.

Article 9. Tasks to develop and enhance the capacity of intermediary organizations and intellectual property right holders

1. The supporting contents include:

a) Enhancing the capacity of intermediary organizations involved in supervising and managing products protected by geographical indications, certification marks, and collective marks;

b) Enhancing the capacity and effectiveness of operations of entities managing and using geographical indications, certification marks, collective marks, and plant varieties; representative organizations, managers, and owners of copyright and related rights;

c) Developing intellectual property appraisal services, advisory services on intellectual property asset management and development for businesses, research institutes, and universities.

2. The support tasks stipulated in Clause 1 of this Article shall be developed in the form of science and technology tasks according to the regulations of the Ministry of Science and Technology. The budget estimate for implementing the tasks shall be carried out in accordance with Circular Joint Circular No. 55/2015/TTLT-BTC-BKHCN and current regulations on state budget expenditure systems and standards.

Article 10. Tasks for forming and establishing intellectual property culture in society

1. Promoting awareness of intellectual property through mass media to encourage innovation and build respect and responsibility for intellectual property rights:

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

b) For expenses in producing materials and publications in the form of literary and artistic works (paintings, posters, banners, slogans, electronic boards): Implement according to the provisions of Decree No. 21/2015/NĐ-CP dated February 14, 2015 of the Government on remuneration and fees for film, fine art, photography, stage performances, and other performing arts works;

c) For expenses in producing materials and publications in the form of television programs and radio programs: Implement according to the provisions of 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 and Circular No. 09/2020/TT-BTTTT dated April 24, 2020 of the Ministry of Information and Communication on economic and technical norms for radio program production;

d) Other expense items (printing and distribution costs for print press and publication products): Implement according to current regulations on budget expenditure systems and standards, payment under contracts, and actual expenditures within the approved budget, ensuring economy and efficiency;

đ) Organizing promotional conferences to raise awareness about intellectual property: Implement according to the provisions of Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance on travel expense allowances and conference expense regulations;

2. Compiling and issuing intellectual property materials: Implement according to the provisions of Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance guiding the content and expenditure levels for training programs, textbook compilation for higher education and vocational education;

3. Developing and operating software and applications on electronic devices and mobile devices to provide information, support, and advice on intellectual property: Implement according to the provisions of points a and b Clause 1 Article 5 of this Circular;

4. Organizing commendation and awards for collectives and individuals with outstanding achievements in intellectual property activities:

a) Based on specific conditions, management agencies organize plans for commendation and awards and establish award regulations for collectives and individuals with outstanding achievements in intellectual property activities according to the Law on Encouragement and Reward and related guiding documents;

b) The amount of reward expenditure is implemented according to the provisions of Decree No. 91/2017/NĐ-CP dated July 31, 2017 of the Government detailing certain provisions of the Law on Encouragement and Reward;

In cases where legitimate funds from domestic and foreign organizations and individuals (other than state budget funds) are mobilized to honor and reward collectives and individuals with outstanding achievements in intellectual property activities: The content and level of expenditure shall be carried out according to the specific award regulations of the funding organizations and individuals after obtaining approval from competent authorities to organize rewards in accordance with the law.

Article 11. Expenses for management work and common activities of the Program

1. Expenses for information dissemination and publicity about the Program and the results of tasks under the Program: Implemented in accordance with current regulations on budget expenditure standards and quotas, paid according to contracts and actual occurrences within the approved budget estimate.

2. Expenses for consulting to determine and commission tasks; selecting organizations and individuals to perform Program tasks; inspecting, evaluating, and accepting Program tasks; organizing the application, promotion, and expansion of task results; hiring expert consultants (if necessary) regarding contents and tasks arising during the management and implementation of the Program; organizing scientific conferences: Implemented in accordance with Circular Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

3. Expenses for surveys and investigations to build and implement activities aimed at directing and organizing the implementation of the Program; surveys and investigations to assess the potential of products and services to determine the suitability of subjects and criteria for protection both domestically and internationally, and to manage and develop intellectual property: 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 statistical surveys and the National General Census.

4. Expenses for travel expenses and organizing mid-term and final reviews of the Program: Implemented in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance, which stipulates travel expense allowances and conference expense regulations.

5. Expenses for office supplies and public service payments (electricity, water, telecommunications): Payments shall be made according to contracts and actual occurrences within the approved budget estimate.

6. Expenses for 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 allowances for state officials and civil servants traveling abroad for short-term assignments funded by the state budget; and Circular No. 71/2018/TT-BTC dated August 10, 2018, issued by the Ministry of Finance, which stipulates foreign guest reception regulations when visiting Vietnam, conference and seminar expense regulations for international events held in Vietnam, and domestic guest reception regulations.

7. Other expenses directly serving management work and common activities of the Program: Implemented in accordance with current regulations on budget expenditure standards and quotas, paid according to contracts and actual occurrences within the approved budget estimate.

In cases where it is necessary to purchase office equipment, repairs, and assets to serve management and common activities of the Program, agencies and units assigned the task of managing the Program shall use the annual allocated regular operating expenses to implement in accordance with current regulations on standards, quotas, and management and use of machinery and equipment by state agencies, public institutions, and regulations on the use of state capital for procurement to maintain the regular operation of agencies and units; these expenses will not be included in the Program's budget estimate.

Chapter III

IMPLEMENTATION

Article 12. Implementation Provisions

1. This Circular takes effect from October 25, 2021.

2. Circular No. 14/2019/TT-BTC dated March 15, 2019, issued by the Minister of Finance, concerning financial management for implementing the Intellectual Property Development Program for the period 2016-2020, ceases to be effective from the date this Circular takes effect.

3. The Ministry of Science and Technology, central ministries and agencies, People's Committees of provinces and centrally-administered cities, and organizations and individuals responsible for managing and using state budget funds to implement tasks under the Program must ensure effectiveness, avoid duplication with other programs and projects, comply with the purpose, current standards, quotas, and expenditure regulations, and be subject to inspection and supervision by authorized agencies in accordance with the law.

4. Intellectual property advisory support, exploitation, and development assistance for small and medium-sized innovative enterprises shall be implemented in accordance with Decree No. 80/2021/NĐ-CP dated August 26, 2021, issued by the Government, detailing and guiding the implementation of certain provisions of the Law on Support for Small and Medium-Sized Enterprises; such support shall not be provided from the Program's funds.

5. In case the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the amended, supplemented, or replacement documents.

6. During implementation, if there are difficulties or obstacles, agencies, organizations, and individuals are requested to report to the Ministry of Finance and the Ministry of Science and Technology for coordination in resolving them./.