Decree No. 96/2010/ND-CP Amending and Supplementing Certain Provisions of Decree No. 115/2005/ND-CP dated September 5, 2005 of the Government on the mechanism of self-management and self-responsibility for public scientific and technological organizations and Decree No. 80/2007/ND-CP dated May 19, 2007 of the Government on scientific and technological enterprises.

DECREE

AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF THE GOVERNMENTAL DECREE NO. 115/2005/NĐ-CP OF SEPTEMBER 5, 2005 ON THE AUTONOMOUS MECHANISM AND SELF-RESPONSIBILITY OF PUBLIC SCIENTIFIC AND TECHNOLOGICAL ORGANIZATIONS AND THE GOVERNMENTAL DECREE NO. 80/2007/NĐ-CP OF MAY 19, 2007 ON SCIENTIFIC AND TECHNOLOGICAL ENTERPRISES

THE GOVERNMENT

Pursuant to the Law on the Organization of the Government dated December 25, 2001;
Pursuant to the Law on Science and Technology dated June 9, 2000;
Pursuant to the Enterprise Law dated November 29, 2005;
Considering the proposal of the Minister of Science and Technology,

DECREE:

Article 1. Amending and supplementing certain articles of the Governmental Decree No. 115/2005/NĐ-CP dated September 5, 2005 on the autonomous mechanism and self-responsibility of public scientific and technological organizations with the following contents:

1. Amend and supplement Clause 4 as follows:

Article 4. Forms of organization and operation

1. Scientific research organizations and technological development organizations, scientific and technological service organizations that have already ensured their regular operational funding shall be organized and operate in one of the following two forms:

a) Scientific and technological organizations that cover their own regular operational funding (referred to as self-funded organizations);

b) Scientific and technological enterprises.

2. Scientific research organizations and technological development organizations, scientific and technological service organizations that have not yet ensured their regular operational funding must organize and operate in one of the two forms specified in Clause 1 of this Article or be merged or dissolved no later than December 31, 2013.

3. Scientific and technological organizations operating in basic research, strategic research, policy research, specialized economic and technical normative research, and services for state management must complete organizational restructuring and improve operational efficiency before December 31, 2011 to continue receiving regular operational funding from the state budget according to assigned tasks.

4. Scientific research organizations and technological development organizations, public scientific and technological service organizations established after this Decree takes effect will be provided with regular operational funding by the State during the initial establishment period as stipulated in Clause 1 of Article 7 of this Decree.

5. Scientific and technological organizations implementing the autonomous mechanism and self-responsibility as prescribed in this Decree remain state scientific and technological public institutions (except in cases where the entire organization is converted to establish a scientific and technological enterprise).

2. Amending and supplementing Clause 1 of Article 6 as follows:

"1. Production, business of goods, provision of services within the scope of professional activities of scientific and technological organizations and other fields as prescribed by law; shall be granted a Business Registration Certificate and may use the seal of a public institution for production and business activities."

3. Amend and supplement Clause 1 of Article 7 as follows:

"1. Funding from the state budget includes:

a) Regular operational funding

Regular operational funding includes salaries, wages, and operational expenses of scientific and technological organizations as follows:

- For scientific and technological organizations as stipulated in Clause 2 of Article 4 of this Decree, regular operational funding will be allocated through a lump-sum method until December 31, 2013;

- For scientific and technological organizations as stipulated in Clause 3 of Article 4 of this Decree, annual regular operational funding will be allocated through a lump-sum method;

- For scientific and technological organizations as stipulated in Clause 4 of Article 4 of this Decree, annual regular operational funding will be allocated through a lump-sum method for a maximum of four years (for organizations under provincial People's Committees, it is six years) from the date of establishment, the amount of funding allocated will be decided by the competent authority based on the approved establishment project.

b) Funding for tasks, including:

- Regular tasks according to functions: these are tasks assigned by the competent authority as stipulated in the Decision on Establishment, Charter, or Regulation on Organization and Operation of the unit. Annually, scientific and technological organizations prepare a budget for funding to perform regular tasks according to functions, which includes regular operational funding. For scientific and technological organizations currently receiving regular operational funding through a lump-sum method, the state does not provide regular operational funding in the budget for performing these tasks;

- National science and technology tasks: these are science and technology tasks using state funding. Annually, scientific and technological organizations prepare a budget for funding to perform national science and technology tasks to participate in selection and recruitment, which includes regular operational funding.

c) Capital for basic construction investment; counterpart funds for projects; funding for purchasing equipment and major repairs of fixed assets.

d) Other funding (if any)."

4. Amend and supplement the first paragraph of Clause 2 of Article 8 as follows:

"2. Regarding salary and wage payments

Scientific and technological organizations are responsible for ensuring that salary and wage payments are not lower than the levels set by the state for civil servants, employees, and workers at state-owned institutions and units. Depending on the financial results of the unit and the capabilities and qualifications of the workers, actual salary and wage payments can be higher than the state-prescribed levels. The salary and wages of workers employed under employment contracts or labor contracts agreed upon by both parties and recorded in the contract serve as the basis for social insurance and health insurance contributions and are included in the reasonable costs of scientific and technological organizations before tax."

5. Amend and supplement Clause 5 of Article 9 as follows:

"5. Enjoy preferential tax rates, tax exemptions, and tax reductions as applied to scientific and technological enterprises."

6. Amend and supplement Point a of Clause 1 of Article 13 as follows:

"a) The head of scientific and technological organizations shall be responsible for developing the Reform Project on organizational structure and operation (for subjects under Clause 1 and Clause 2, Article 4) or the Strengthening Project on organizational structure and operation (for subjects under Clause 3, Article 4), to be submitted to the competent state management agency for approval before the deadline specified in Clause 2 and Clause 3, Article 4 of this Decree."

7. Amend and supplement Article 16

“Article 16. Responsibilities of the Ministry of Finance

The Ministry of Finance shall take the lead and coordinate with the Ministry of Science and Technology to develop and promulgate the following documents:

1. Guidelines on the preparation of annual budgets and allocation of operating funds for scientific and technological organizations; guidelines on the establishment of internal expenditure regulations, preparation of budgets, and settlement of financial operations for scientific and technological organizations engaged in production, business, and service activities.

2. Regulations on the allocation of operating funds for scientific and technological organizations as stipulated in Clause 3, Article 4, in accordance with Clause 1, Article 7 of this Decree.

3. Regulations on the transfer of State property management to scientific and technological organizations engaged in production, business, and service activities; the use of State property for scientific research and production, business, and service activities.

4. Regulations on the content, standards, and procedures for allocating funds as stipulated in Point a and Point b, Clause 1, Article 7 of this Decree.”

8. Amend and supplement Clause 2, Article 17 as follows:

“2. Classify subordinate scientific and technological organizations according to the guidelines of the Ministry of Science and Technology; direct subordinate scientific and technological organizations to implement the provisions of this Decree; approve the projects of subordinate scientific and technological organizations as stipulated in Clause 1, Clause 2, and Clause 3, Article 4 of this Decree, and urge and inspect the implementation of these projects;”

9. Supplement Clause 4, Article 17 as follows:

“4. Focus investment and development on subordinate scientific and technological organizations during the process of implementing the self-management and self-responsibility mechanism, especially those belonging to provincial People's Committees and centrally-administered city People's Committees.”

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentAmend and supplement some articles of Government Decree No. 80/2007/NĐ-CP dated May 19, 2007, on scientific and technological enterprises with the following contents:

1. Amend and supplement the second paragraph of Article 2 as follows:

“The main activities of scientific and technological enterprises are to carry out production and business of products and goods formed from the results of scientific research and technological development that the enterprise has the right to own or legally use; to undertake scientific and technological tasks. Scientific and technological enterprises conduct production, business, and other services in accordance with the law.”

2. Supplement Clause 5, Article 8 as follows:

“Enterprises established before the effective date of this Decree, if they meet the conditions, will be granted certificates of scientific and technological enterprises and enjoy preferential treatment for scientific and technological enterprises.”

3. Amend and supplement Clause 2, Article 10 as follows:

“2. They are exempted or reduced from corporate income tax like newly-established enterprises from high-tech investment projects, scientific research, and technological development projects, starting from when they have taxable income, provided that the revenue from products and goods formed from scientific and technological results accounts for at least 30% of total revenue in the first year, 50% in the second year, and 70% or more in subsequent years of the scientific and technological enterprise.

Scientific and technological enterprises are not exempted or reduced from corporate income tax for fiscal years that do not meet the above revenue ratio requirements.”

4. Supplement Clause 9, Article 10 as follows:

“9. In addition to other forms of land transfer and lease as prescribed by law, scientific and technological enterprises may choose one of the following two forms of land use:

a) Lease land and exemption from land rent;

b) Allocation of land with payment for land use rights and exemption from land use fees.

If the Investment Law and other legal documents provide higher preferential treatment for scientific and technological enterprises than this Decree, such enterprises shall enjoy preferential treatment according to those documents.”

5. Amend and supplement Clause 3, Article 11 as follows:

“Civil servants and employees of public scientific and technological organizations who have signed indefinite-term labor contracts will continue to sign indefinite-term labor contracts when working at scientific and technological enterprises and their salary grades will be adjusted according to the salary scale of the enterprise with a coefficient equal to or higher than the nearest coefficient received before transferring to work at the scientific and technological enterprise. Civil servants and employees can retain their salary coefficient for up to 18 months from the date of transferring to work at the scientific and technological enterprise if their salary at the scientific and technological enterprise is lower than their salary at the previous scientific and technological organization, and then will be reassigned according to the salary scale applicable to the enterprise.”

Article 3

1. This Decree takes effect from November 6, 2010.

2. The Minister of Science and Technology shall be responsible for organizing the implementation of this Decree.

3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial People's Committees directly under the Central Government are responsible for implementing this Decree./.