Decree No. 88/2025/ND-CP dated April 13, 2025 elaboration and guidelines on Resolution No. 193/2025/QH15 on the pilot implementation of several special mechanisms and policies to create breakthrough development in science, technology, innovation, and national digital transformation

DECREE

ELABORATION AND GUIDELINES ON RESOLUTION NO. 193/2025/QH15 DATED FEBRUARY 19, 2025 OF THE NATIONAL ASSEMBLY OF VIETNAM ON THE PILOT IMPLEMENTATION OF SEVERAL SPECIAL MECHANISMS AND POLICIES TO CREATE BREAKTHROUGH DEVELOPMENT IN SCIENCE, TECHNOLOGY, INNOVATION, AND NATIONAL DIGITAL TRANSFORMATION

Pursuant to the Law on Government Organization dated February 18, 2025;

Pursuant to Resolution No. 193/2025/QH15 dated February 19, 2025 of the National Assembly of Vietnam on the pilot implementation of several special mechanisms and policies to create breakthrough development in science, technology, innovation, and national digital transformation;

At the request of the Minister of Science and Technology of Vietnam;

The Government of Vietnam hereby promulgates the Decree on elaboration and guidelines on Resolution No. 193/2025/QH15 dated February 19, 2025 of the National Assembly of Vietnam on the pilot implementation of several special mechanisms and policies to create breakthrough development in science, technology, innovation, and national digital transformation.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides elaboration and guidelines on the implementation of Clause 2 Article 3, Article 4, Article 5, Article 6, Article 7, Article 8, Article 9, Clauses 1 and 2 Article 10, Article 11, Article 12, Article 13, and Article 14 of Resolution No. 193/2025/QH15 dated February 19, 2025 of the National Assembly of Vietnam on the pilot implementation of several special mechanisms and policies to create breakthrough development in science, technology, innovation, and national digital transformation (hereinafter referred to as “Resolution No. 193/2025/QH15”).

Article 2. Regulated entities

This Decree applies to domestic and foreign organizations and individuals participating in science, technology, innovation, and digital transformation in Vietnam and relevant organizations and individuals.

Article 3. Interpretation of terms

“Low Earth Orbit (LEO) satellites” refer to Non-Geostationary Orbit (NGSO) satellites operating at a height of under 2.000 km compared to the sea surface.

Chapter II

SCIENCE, TECHNOLOGY, AND INNOVATION

Article 4. Public employees and managers managing enterprises and working at enterprises established by public scientific and technological organizations or public higher education establishments

1. Where public employees or managers wish to participate in the management and work at enterprises established by public scientific and technological organizations or established or co-established by public higher education establishments, they shall prepare applications for permission and acquire consent from heads of their organizations or facilities.

2. Heads of organizations and facilities managing public employees shall appoint public employees and/or managers to participate in the management or work at enterprises established or co-established by such organizations and facilities. A decision to appoint public employees must specify:

a) Time and form (concurrent positions, secondment, mobilization, or representation of stakes);

b) Unit paying the salaries, bonuses, and allowances;

c) Rights, obligations, and responsibilities of the appointed public employees and managers for the appointing organization or facility and the enterprise where such public employees and managers participate in the management and work.

3. Rights and obligations of public employees and managers when participating in the management and work at enterprises:

a) Receive salaries, bonuses, and allowances that are not lower than their current benefit level;

b) Have their rights ensured adequately by the appointing organizations or facilities, including training, advanced training, planning, appointment, pay raise, grading, commendation, and discipline;

c) Receive appropriate work after the management and work at enterprises. Benefits and policies shall be no lower than those applicable at the time public employees and managers are appointed to participate in the management and work at enterprises;

d) Adequately implement the internal regulations of the enterprises where they work;

dd) Public employees participating in the management and work at enterprises shall fulfill the obligations of public employees according to public employee laws and enterprise laws within the assigned entitlements and responsibilities.

Article 5. Return of funding where scientific and technological tasks fail to achieve expected final results

Where the expected final results cannot be achieved after the adequate implementation of the regulations on the management of scientific and technological tasks and the presentation of the research procedures and contents, the organizations taking charge of the implementation of scientific and technological tasks are not required to return to the state budget  the funding used for the proper objectives, scope, and research content specified in the presentation of tasks, excluding the following funding:

1. Unused funding for scientific and technological tasks at the deposit accounts at the Vietnam State Treasury of organizations in charge of such tasks after the deduction of their debt payable. The debt payable by organizations in charge of tasks is the amounts payable for goods, services, and labor provided.

2. Funding for scientific and technological tasks advanced to relevant organizations and individuals for the research content implementation and provision of goods or services that have yet to be carried out. This funding shall be determined according to the work, goods, and services that have yet to be implemented.

3. Funding used against the objectives, scope, and research content specified in the presentation of scientific and technological tasks.

Article 6. Preparation of estimates, allocation, management, use, and settlement of expenditures on science and technology

1. Preparation of estimates:

a) Ministries, ministerial agencies, governmental agencies, other central agencies (hereinafter referred to as “ministries, central authorities”), and provincial People’s Committees shall prepare and send annual estimates of funding for expenditures on science and technology to science and technology authorities (Ministry of Science and Technology of Vietnam and Departments of Science and Technology) for review and summary, specifically:

The estimates of funding for the implementation of scientific and technological tasks expected to be implemented in the planning year carried out through the fund mechanisms established under Clause 1 Article 5 of Resolution No. 193/2025/QH15;

The estimates of funding for the implementation of scientific and technological tasks expected to be implemented in the planning year not implemented through the fund mechanisms and other spending tasks using the funding for science and technology established under the state budget laws and science and technology laws;

b) Science and technology authorities (Ministry of Science and Technology of Vietnam and Departments of Science and Technology) shall, based on the proposed estimates of funding for science and technology of ministries, central authorities, and provincial People’s Committees, summarize and develop and send the schemes to allocate state budget for expenditures on science and technology to financial authorities of the same level (Ministry of Finance of Vietnam and Departments of Finance);

c) Financial authorities (Ministry of Finance of Vietnam and Departments of Finance) shall summarize the proposals of science and technology authorities (Ministry of Science and Technology of Vietnam and Departments of Science and Technology) to submit reports to competent authorities for consideration and decision in conformity with the balancing capacity for the annual state budget.

2. Estimate allocation:

After receiving the budget assignment from the Prime Minister of Vietnam or provincial People’s Committees, level-I estimation units at central and local levels shall allocate and assign the budget estimates of expenditures on science and technology (including expenditures on science, technology, innovation, and digital transformation) to affiliates using the budget and units of the inferior budget as follows:

a) Funding for the implementation of scientific and technological tasks: allocation from the state budget to tasks expected to be implemented in the budgetary year through scientific and technological development funds shall be prioritized, including:

Funding for the implementation of national scientific and technological tasks granted to national scientific and technological development funds;

Funding for the implementation of ministerial and local scientific and technological tasks granted to scientific and technological development funds of ministries, ministerial agencies, governmental agencies, and authorities of provinces and centrally affiliated cities;

Funding from the state budget for the implementation of scientific and technological tasks granted annually to scientific and technological development funds by payment orders into deposit accounts of such funds at the Vietnam State Treasury;

b) Funding for the implementation of scientific and technological tasks not subject to the scope of the grant of funding to scientific and technological development funds prescribed in Point a of this Clause and other spending tasks using funding for science and technology: level-I estimation units shall allocate the funding to affiliates using the budget according to the state budget laws.

3. Management and use of state budget regarding expenditures on science and technology:

a) Regarding funding for the implementation of scientific and technological tasks granted through scientific and technological development funds, organizations in charge of the mentioned tasks shall manage and use such funding in compliance with Clause 1 Article 7 of this Decree;

b) Regarding funding for the implementation of scientific and technological tasks not prescribed in Point a of this Clause, the organizations in charge of the mentioned tasks shall comply with Clause 1 Article 7 of this Decree and make payments through the Vietnam State Treasury under the current state budget laws;

c) Regarding funding from funding for science and technology not prescribed in Points a and b of this Clause, agencies and units using the budget shall manage and use such funding in the budgetary year in compliance with the state budget laws and science and technology laws.

4. The settlement, settlement approval, inspection, and summary of the settlement and other contents shall comply with the state budget laws.

Article 7. Management and use of funding for implementation of scientific and technological tasks granted through scientific and technological development funds

1. Any organization in charge of scientific and technological tasks shall:

a) Issue internal regulations on expenses to manage the use of funding for the implementation of scientific and technological tasks and apply it in a public and transparent manner;

b) Use the funding for proper objectives, scope, and research content specified in the presentation of scientific and technological tasks, ensuring effectiveness and thrift;

c) Make payments with agencies and units assigned to manage the funding and agencies and units assigned to manage scientific and technological development funds;

d) Payment records and documents include:

Contracts;

Regarding fixed funding: the list determining the completed work volume, including the respective completed work and used funding, confirmed by the Head of the tasks, Head Accountant, and Head of the organization in charge;

Regarding non-fixed funding: the list determining the completed work volume, including the respective completed work and used funding, confirmed by the Head of the tasks, Head Accountant, and Head of the organization in charge; records and documents proving that the use of the funding is legal and reasonable;

Records on the assessment and testing of the implementation results of scientific and technological tasks (for scientific and technological tasks completed in the budgetary year);

dd) Take charge of scientific and technological tasks and assume responsibility for records on the preparation of funding estimates and manage, use, and settle funding for tasks implementation, ensuring compliance with the law; store task records and documents proving the use of funding; assume responsibility for ensuring that documents are reasonable and legal and readiness to provide presentations upon requests from competent authorities;

e) Have its funding withdrawn and receive handling methods prescribed by the law for using funding against the objectives, scope, and research content specified in the presentation of scientific and technological tasks and committing violations leading to state budget loss.

2. Any agency or unit assigned to manage scientific and technological development funds shall:

a) Develop and send the regulations on the management of funding for the implementation of scientific and technological tasks to its governing body or superior financial agency;

b) Pay the funding for organizations in charge of scientific and technological tasks under the regulations on the management of funding or the implementation of scientific and technological tasks and by progress;

c) Inspect payment records and documents according to Point d Clause 1 of this Article and prepare and send money transfer documents to the Vietnam State Treasury, where its account is opened, to transfer money from the deposit accounts of funds to organizations in charge of scientific and technological tasks;

d) Organize inspection and assessment to ensure that the use of funding of organizations in charge of scientific and technological tasks follows the proper purposes, requirements, and disbursement progress;

dd) Consider deciding to hire independent audit services to audit the use of funding of organizations in charge of scientific and technological tasks on the basis of ensuring the progress of the time for preparing and submitting financial statements to its governing body for settlement approval and summary for submission to the Ministry of Finance of Vietnam.  The funding for hiring independent audit services shall be included in its expenditures on the management of scientific and technological tasks.

3. The settlement, settlement approval, inspection, and summary of the settlement shall comply with the state budget laws.

4. Ministries, ministerial agencies, governmental agencies, and provincial People’s Committees shall, based on actual situations, decide to assign the management of scientific and technological development funds to their affiliates and add more full-time commissioners to the fund management councils without creating any new agency or unit and increasing the payroll.

5. Assessment of the operational effectiveness of scientific and technological development funds shall be carried out as follows:

a) Annually, directors of agencies and units assigned to manage the funds shall prepare and send reports on the assessment of the operational effectiveness of the funds based on the results of the sponsorship, support, and disbursement of the funds and the strategies and plans for scientific and technological development and innovation of Vietnam, ministries, ministerial agencies, governmental agencies, and provincial People’s Committees to their governing bodies;

b) Ministries, ministerial agencies, governmental agencies, and provincial People’s Committees shall decide on the self-assessment or hire organizations or individuals providing independent assessment services to assess the operational effectiveness of the funds. The funding for the assessment shall be covered by the funding for recurrent expenditures on science and technology.

Article 8. Ownership, management, and use of results of scientific research and technological development and equipment and assets for implementation of scientific and technological tasks

1. Regarding equipment and assets for the implementation of scientific and technological tasks prescribed in Clause 1 Article 7 of Resolution No. 193/2025/QH15, after their use purposes are completed in scientific research operations of scientific and technological tasks, organizations in charge of the implementation of such tasks shall, based on the procurement records and documents, record the increase in quantity and value of the assets as follows:

a) Organizations in charge prescribed in Point a Clause 1 Article 7 of Resolution No. 193/2025/QH15 shall comply with the law on the management and use of public assets;

b) Organizations in charge prescribed in Point b Clause 1 Article 7 of Resolution No. 193/2025/QH15 shall comply with the respective regulations applicable to their organization types.

2. Regarding the implementation results of scientific and technological tasks prescribed in Clause 2 Article 7 of Resolution No. 193/2025/QH15, after the implementation results are generated, organizations in charge of scientific and technological tasks shall carry out separate monitoring under Point a Clause 1 Article 8 of Resolution No. 193/2025/QH15. Organizations in charge shall store proof records and documents concerning the progress of results generation and the progress of result handling for testing the implementation results of scientific and technological tasks and provide explanations upon requests from competent authorities.

Organizations in charge of scientific and technological tasks shall decide on the management, use, promotion, and commercialization of research results; fulfill tax obligations concerning revenues from the commercialization of research results and other obligations regarding the state under tax laws and relevant laws.

The governing bodies of organizations in charge of scientific and technological tasks prescribed in Point a Clause 1 Article 7 of Resolution No. 193/2025/QH15 shall inspect and supervise such organizations' use of assets to ensure thrift and effectiveness and prevent loss, waste, and negativity.

2 years after the end of scientific and technological tasks involving state budget use, the organizations in charge shall submit reports on the management and use of the research results to scientific and technological task management agencies. Scientific and technological task management agencies of ministries, central authorities, and provincial People’s Committees shall summarize and send the mentioned reports to such ministries, central authorities, and provincial People’s Committees to inspect and assess the management, use, effective promotion, and commercialization of research results of the organizations in charge of scientific and technological tasks under their management once every 2 years.

3. The management and use of assets that are results of scientific and technological tasks concerning national defense and security while the organizations in charge of such tasks are not agencies or units of the Ministry of National Defense of Vietnam or Ministry of Public Security of Vietnam, according to Point a Clause 2 Article 7 of Resolution No. 193/2025/QH15, shall be carried out as follows:

a) After scientific and technological tasks under the management of ministries, central authorities, and provincial People’s Committees have undergone testing, the mentioned entities shall send documents to the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam to request the receipt of assets that are results of scientific and technological tasks concerning national defense and security. The documents sent to the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam include:

Names of scientific and technological tasks;

Organizations in charge of scientific and technological tasks (units assigning the assets);

Assets that are results of scientific and technological tasks to be handed over;

Expected handover locations;

Other contents (if any).

Within 15 days from the date scientific and technological tasks undergo testing, the organizations in charge of such tasks shall submit reports on the content mentioned above to ministries, central authorities, and provincial People’s Committees for use as the grounds for sending documents to the Ministry of National Defense of Vietnam or Ministry of Public Security of Vietnam.

b) Within 15 days after receiving the documents from the ministries, central authorities, or provincial People’s Committees, the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam shall assign agencies and units under their management to receive the assets while sending documents to the mentioned entities and the organizations in charge of scientific and technological tasks for their acknowledgment and implementation of the handover;

c) Ministries, central authorities, and provincial People’s Committees shall request (in writing) the organizations in charge of scientific and technological tasks to hand over the research results to the agencies or organizations assigned to receive the assets by the Ministry of National Defense of Vietnam or Ministry of Public Security of Vietnam;

d) Within 10 days after receiving the documents from ministries, central authorities, or provincial People’s Committees, the organizations in charge of scientific and technological tasks shall carry out the asset handover. The minutes on the handover shall be made with the following contents:

Delivering parties (organizations in charge of the tasks);

Receiving parties (agencies or units assigned to receive the assets by the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam);

Representatives of scientific and technological task management agencies of the ministries, central authorities, or provincial People’s Committees;

Handover time;

Handover locations;

List of assets that are the results of scientific and technological tasks to be handed over;

Records concerning handover assets (task contracts, task testing documents, and records concerning handover assets (if any));

Other contents (if any).

dd) Agencies and units assigned by the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam to receive the assets that are the results of scientific and technological tasks shall record, manage, use, promote, and commercialize such assets according to the regulations applicable to the organizations in charge of tasks being agencies, organizations, or units prescribed in Articles 7 and 8 of Resolution No. 193/2025/QH15, this Decree, and separate regulations stipulated by the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam (if any);

e) The Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam shall inspect and supervise the management, use, and commercialization of the results of scientific and technological tasks handed over from ministries, central authorities, and provincial People’s Committees under Point a of this Clause.

4. The management and use of the results of scientific and technological tasks while the organizations in charge of such tasks are organizations with foreign factors (organizations with foreign juridical personality or organizations with foreign investors holding more than 50% of the charter capital or stakes) or organizations headquartered abroad according to Point b Clause 2 Article 7 of Resolution No. 193/2025/QH15 shall be carried out as follows:

a) Ministries, central authorities, and provincial People’s Committees shall assign an agency or unit under their management to receive the results of scientific and technological tasks under their management on the basis of ensuring that such results are applied appropriately in practice;

b) Within 15 days from the date scientific and technological tasks undergo testing, the organizations in charge of such tasks shall hand over the assets to the agencies or units assigned to receive the results prescribed in Point a of this Clause. The minutes on the handover shall be made with the following main contents:

Delivering parties (organizations in charge of the tasks);

Receiving parties (agencies or units assigned by ministries, central authorities, or provincial People’s Committees prescribed in Point a of this Clause);

Representatives of scientific and technological task management agencies (where the receiving agencies or units are not scientific and technological task management agencies);

Handover time;

Handover locations;

List of assets that are the results of scientific and technological tasks to be handed over;

Records concerning handover assets (task contracts, task testing documents, and records concerning handover assets (if any));

Other contents (if any);

c) Agencies and units assigned to receive assets shall carry out separate monitoring under Point a Clause 1 Article 8 of Resolution No. 193/2025/QH15, and the management, use, promotion, and commercialization of the regulations applicable to organizations in charge of tasks being agencies, organizations, or units prescribed in Articles 7 and 8 of Resolution No. 193/2025/QH15;

d) Ministries, central authorities, and provincial People’s Committees shall, once every 2 years, inspect and assess the management, use, promotion, and commercialization of the research results of assigned scientific and technological tasks according to Point a of this Clause;

dd) Where agencies or units prescribed in Point c of this Clause do not have schemes to apply the research results and other agencies or units have written proposals for asset receipt for application, comply with Clause 5 of this Article.

5. Where organizations in charge of scientific and technological tasks fail to apply the research results 3 years after the end of such tasks and other organizations wish to apply such results according to Clause 6 Article 7 of Resolution No. 193/2025/QH15:

a) The organizations wishing to apply the research results of scientific and technological tasks (organizations with application needs) shall send documents to the scientific and technological task management agencies enclosed with written requests being schemes to apply the research results and documents proving their capacity;

b) After receiving the documents from the organizations with application needs, scientific and technological task management agencies shall request the organizations in charge of tasks to confirm such matters in writing;

c) At the time of receiving the written proposals from organizations with application needs, if the organizations in charge of tasks do not have any scheme to apply the research results, scientific and technological task management agencies shall submit reports to ministries, central authorities, or provincial People’s Committees to establish councils for assessing the application capacity of the organizations with application needs.

The councils shall assess the capacity for applying the research results based on the schemes and presentations on capacity prepared by the organizations with application needs. The councils shall issue conclusions on the capacity for applying research results of the mentioned organizations.  Depending on the nature, scale, and scope of the application of research results, ministries, central authorities, and provincial People’s Committees shall decide on the composition and number of members and working methods of assessment councils;

d) Where assessment councils conclude that organizations with application needs are capable of applying research results, scientific and technological task management agencies shall submit reports to ministries, central authorities, or provincial People’s Committees for consideration for deciding on the revocation and assignment of such results to organizations with application needs.  Ministries, central authorities, and provincial People’s Committees shall issue administrative documents on the revocation of research results from the organizations in charge and the assignment of research results to organizations with application needs.

Article 9. Commercialization of results of scientific research and technological development of organizations in charge being specific agencies, organizations, and units

1. Agencies, organizations, and units assigned to manage and use assets shall proactively announce the information and adopt measures to promote the use, promotion, and commercialization of assets that are the results of scientific and technological tasks according to the forms prescribed in Point b Clause 1 Article 8 of Resolution No. 193/2025/QH15.

2. The implementation of rights to autonomy, decision, and self-responsibility in the commercialization according to Point b Clause 1 Article 8 of Resolution No. 193/2025/QH15 shall be carried out as follows:

a) The use of assets that are results of scientific and technological tasks for lease, use right transfer, service provision, and joint venture or association without establishing any new judicial personality shall be prescribed in the regulations on the management and use of public assets of agencies, organizations, and units;

The commercialization in forms of lease, use right transfer, and joint venture or association shall be made into contracts.  A contract shall contain the time of the lease, use right transfer, and joint venture or association; rights and obligations relevant to the management of assets that are results of scientific and technological tasks; lease prices (use right transfer); scheme to divide the results from the commercialization and other contents.  Regarding commercialization in the form of self-provision of services, units shall decide on their schemes to provide services;

b) The management and use of results from the lease, use right transfer, service provision, and joint venture or association without establishing judicial personality shall comply with Clause 3 of this Article;

c) Agencies, organizations, and units shall store records and documents concerning the use of assets for lease, use right transfer, service provision, and joint venture or association without establishing any new judicial personality to ensure accountability with competent authorities;

d) Competent authorities shall, when carrying out inspection and audit at agencies, organizations, and units, inspect the use of assets for lease, use right transfer, service provision, and joint venture or association under the law.

3. Regarding results from the use of assets for lease, use right transfer, service provision, and joint venture or association without establishing any new judicial personality:

a) The management and use of results in kind shall be prescribed in the regulations on the management and use of public assets of agencies, organizations, and units. Agencies, organizations, and units shall carry out the management in compliance with the law and the mentioned regulations;

b) Results that are money shall be managed and used under Clause 4 of this Article.

4. The management and use of money from the use of assets for lease, use right transfer, service provision, and joint venture or association without establishing any new judicial personality shall undergo separate recording and adequate accounting according to accounting laws.

Article 10. Guidelines on deductible expenditures when determining income subject to corporate income tax

1. Enterprises may include grants (in cash or kind) to organizations and individuals for scientific research, technological development, and innovation in the deductible costs when determining income subject to corporate income tax (hereinafter referred to as "income subject to CIT") according to Clause 1 Article 9 of Resolution No. 193/2025/QH15.

a) Recipients of grants prescribed in this Clause include: national scientific and technological development funds and scientific and technological development funds of ministries, ministerial agencies, governmental agencies, and authorities of provinces and centrally affiliated cities; scientific and technological organizations established under the law; specialists, scientists, and individuals carrying out tasks of scientific research, technological development, and innovation according to science, technology, and innovation laws; organizations with functions of mobilizing grants for scientific research, technological development, and innovation established and operated under the law;

b) Records on the determination of expenditures on grants according to Clause 1 of this Article include: minutes on the determination of grants or documents and papers (in paper or electronic forms) determining expenditures on grants bearing the signatures and seals of enterprise representatives being the sponsoring parties and representatives of the receiving parties (in case of enterprises) or the signatures of the receiving parties in case of specialists, scientists, and individuals, enclosed with receipts and invoices of the grants in cash or kind;

c) The receiving parties shall properly use and distribute the received grants for scientific research, technological development, and innovation. Where such grants are used improperly, the receiving parties shall be subject to handling under the law.

2. Enterprises may include expenditures on scientific research, technological development, and innovation in enterprises in the deductible costs when determining income subject to CIT according to Clause 1 Article 9 of Resolution No. 193/2025/QH15 if there are sufficient receipts and invoices as per regulation.  Expenditures on scientific research, technological development, and innovation in enterprises include:

a) All the recorded costs for the scientific research and technological are the deductible costs when determining income subject to CIT, including salaries, wages, and salary-based contributions for personnel participating in scientific research and technological development; costs of materials, supplies, and services used in scientific research and technological development; costs of hiring and using research results; costs of copyrights and transfer of ownership or use rights regarding the subject matters of industrial property; depreciation costs or costs of hiring machinery, equipment, laboratories, and factories for use during scientific research and technological development; costs of test manufacturing on an industrial scale before commercialization; costs of providing training for personnel regarding domestic and overseas new technologies; costs of counseling and registration of protection of intellectual property rights;

b) All the recorded costs in service of innovation are the deductible costs when determining income subject to CIT, including salaries, wages, and salary-based contributions for personnel participating in innovation; costs of hiring domestic and overseas counseling specialists for participation in innovation; costs of using services concerning innovation, digital space, and online support; costs of test manufacturing and creation of sample products, technology perfection, and product testing; costs of participation in domestic and overseas short-term concentrated training courses; costs of participating in domestic and overseas fairs and exhibitions of product introduction;

c) Costs of outsourcing scientific research, technological development, and innovation.

Records on expenditures on outsourcing scientific research, technological development, and innovation include outsourcing contracts; minutes on product handover and testing, and liquidation of contracts enclosed with relevant documents, receipts, and invoices.

Article 11. Guidelines on implementation of income not subject to personal income tax regarding income from salaries and wages from scientific and technological tasks using state budget

1. Income from salaries and wages from scientific and technological tasks using the state budget shall not be included in income subject to personal income tax (hereinafter referred to as “income subject to PIT”).

2. Determination of individuals’ salaries and wages from scientific and technological tasks not included in income subject to PIT according to Clause 1 of this Article shall comply with personal income tax laws.

Chapter III

NATIONAL DIGITAL TRANSFORMATION

Article 12. National and regional digital platforms, information systems, and centers for smart supervision and administration

1. National and regional digital platforms and information systems prescribed in Clause 1 Article 10 of Resolution No. 193/2025/QH15 are information systems with specific hardware and software and databases established and managed by ministries and central authorities that permit central and local agencies and organizations to connect and implement the sharing of data, services, and calculation resources on a consistent and inter-connected infrastructure for national and regional socio-economic development.

2. Centers for smart supervision and administration prescribed in Clause 2 Article 10 of Resolution No. 193/2025/QH15 are systems that permit the summary of all sources of information and data of ministries and central and local authorities concerning all fields and provide an overview and in-real-time visualization of relevant subjects, assisting leaders of all levels in online supervision, directive, and administration based on specific data to intensify public management and improvement of the effectiveness and efficiency of the administration of authorities at all levels and improve interactions between authorities and citizens and enterprises; ensure connection readiness and data sharing in service of online directive and administration of the Government of Vietnam and Prime Minister of Vietnam according to specific scenarios upon requests.

Article 13. Preparation of annual plans for public investment, management, disbursement, and settlement for investment tasks and projects concerning national and regional digital platforms and information systems using state budget according to Clause 1 Article 10 of Resolution No. 193/2025/QH15

1. Preparation of annual plans for public investment in tasks and projects concerning national and regional digital platforms and information systems for general use and utilization by central and local agencies and organizations:

Annually, ministries and central and local authorities shall, based on development strategies, planning, and assigned tasks concerning science, technology, innovation, and digital transformation, develop plans for public investment using the state budget according to public investment laws and state budget laws for specific tasks and projects.  Ministries and central and local authorities shall assume responsibility for the disbursement capacity and petitioners for capital allocation and send such information to the Ministry of Finance of Vietnam for presentation to competent authorities for adequate allocation of capital sources for implementation, ensuring the progress and objectives of tasks and projects.

2. Principles of the management, disbursement, and settlement of public investment for tasks and projects concerning national and regional digital platforms and information systems:

a) Investors using public investment for tasks and projects concerning national and regional digital platforms and information systems shall assume responsibility for the disbursement content for contractors according to contracts concluded between contractors and investors or estimates approved by competent authorities; the management and use of capital while ensuring proper purposes, subjects, thrift, effectiveness, and conformity with the implementation progress of tasks and projects; disbursement applications according to this Decree sent to the Vietnam State Treasury. When requesting disbursement, investors shall ensure that it does not exceed the estimates in case of self-implementation/non-contractual implementation or the value of contracts in case of contractual implementation. The total disbursed capital for tasks and projects shall not exceed the estimates of tasks or total investment in projects approved by competent authorities. Disbursed public investment in a year for work and articles of tasks and projects shall not exceed the allocated planning capital in the year;

b) The Vietnam State Treasury shall, based on applications for disbursement of investors submitted under this Decree, carry out the disbursement for investors while ensuring that it does not exceed the capital plans assigned by competent authorities.  Investors shall assume responsibility for the content of the applications and expenditures on tasks and projects;

c) Superior agencies of investors shall inspect and urge investors and project management boards under their management to implement public investment plans and use public investment in compliance with regulations;

d) The Vietnam State Treasury and ministries and central and local authorities shall, based on the total disbursed capital in the state budgetary year for tasks and projects concerning national and regional digital platforms and information systems for summary and reports on the settlement of the state budgetary year according to the assigned functions and tasks.

3. Disbursement applications:

a) Decisions or documents on the assignment of tasks of investment preparation of competent authorities regarding investment preparation tasks (excluding cases where investment preparation tasks are included in decisions on project approval); decisions on approval for investment projects of competent authorities regarding project implementation; decisions or documents on adjustments (if any);

b) Annual plans for public investment assigned by competent authorities (specifying tasks and projects concerning national and regional digital platforms and information systems according to Resolution No. 193/2025/QH15);

c) Written requests for capital disbursement (Form No. 01);

d) Capital withdrawal request (Form No. 02).

4. Transaction methods at the Vietnam State Treasury:

a) Application submission methods:

Application submission and result receipt in person at the Vietnam State Treasury;

Application submission and result receipt on the public service website of the Vietnam State Treasury in case units participate in e-transactions with the Vietnam State Treasury (units shall access and follow the guidelines on the mentioned website).

b) Implementation procedures:

In the case of in-person transactions at the Vietnam State Treasury:

The investor or project management board shall prepare and submit an application to the Vietnam State Treasury where transactions are made;

The Vietnam State Treasury shall receive the application; if such application is adequate according to this Decree, the Vietnam State Treasury shall carry out the disbursement procedures according to the request from the investor or project management board within 1 working day while sending 1 copy of the paper certificate (debt certificate) to such unit to confirm the disbursement.  Where the application is inadequate according to this Decree, the Vietnam State Treasury shall prepare and send a written notice of refusal to disburse state budget expenditures (specifying the reasons) to the unit within 1 working day.

In the case of online transactions through the public service website of the Vietnam State Treasury:

The investor or the project management board shall prepare and submit an application through the public service website of the Vietnam State Treasury;

The Vietnam State Treasury shall receive the application; if such application is adequate according to this Decree, the Vietnam State Treasury shall carry out the disbursement procedures according to the request from the investor or project management board within 1 working day while sending 1 copy of the paper certificate (debt certificate) to such unit to confirm the disbursement.  Where the application is inadequate according to this Decree, the Vietnam State Treasury shall prepare and send a notice of refusal to disburse state budget expenditures (specifying the reasons) to the unit through its public service website within 1 working day.

c) Application component numbers:

The number of each application component according to this Decree is 1 copy (original copy or copy). Regarding the capital withdrawal request, there must be 2 original copies (in case of VAT deduction or the transaction unit and provider of goods and services open accounts at the same the Vietnam State Treasury, add a respective original copy for each case); regarding the written request for investment disbursement, there must be 2 original copies.

Regarding applications submitted through the public service website of the Vietnam State Treasury, application components shall bear digital signatures as per regulation.

5. Annual settlement of public investment and settlement of completed projects:

a) Regarding projects on digital platforms using public investment assigned annually and settlement of completed projects, comply with the regulations on annual settlement of public investment and settlement of completed projects prescribed in Decree No. 99/2021/ND-CP dated November 11, 2021 of the Government of Vietnam (hereinafter referred to as “Decree No. 99/2021/ND-CP”);

b) Where the State Audit Office of Vietnam or the inspection agency carries out an audit or inspection and issues an audit report and inspection conclusion with the content prescribed in Article 37 of Decree No. 99/2021/ND-CP:  The investor shall, based on the mentioned audit report and inspection conclusion, prepare and present a report on the settlement of completed projects to the person competent to decide on approval for settlement of completed project investment. Inspection is not required before settlement approval.

c) Where the State Audit Office of Vietnam or inspection agency carries out an audit or inspection and issues an audit report and inspection conclusion with inadequate content according to Article 37 of Decree No. 99/2021/ND-CP , the settlement of completed project investment shall comply with Decree No. 99/2021/ND-CP .

6. Tasks, entitlements, and responsibilities of governing bodies of investors, investors, and project management boards in the management, disbursement, and settlement of public investment:

a) The governing bodies of investors shall instruct and inspect the use of capital for tasks and projects.

b) Investors and project management boards shall:

Assume responsibility for the management and use of the capital for proper purposes, subjects, and disbursement content for tasks and projects; volume, quality, effectiveness, and accuracy of the value requested for disbursement of tasks and projects according to contracts concluded between contractors and investors or estimates approved by competent authorities; disbursement applications sent to the Vietnam State Treasury and state management authorities for management and payment of public investment.

Be under the inspection of financial agencies at various levels and agencies deciding on investment in the management, disbursement, and settlement of tasks and projects using public investment.

Carry out accounting at investor units. At the end of the budgetary year, establish and send comparison tables of figures concerning the annual disbursement of public investment for each task and project to the Vietnam State Treasury, where transactions are made, before February 10 of the following year for confirmation.

Recover the disbursed capital that is excessive for transfer to the state budget when completed projects receiving settlement approval have the settled capital lower than the disbursed capital for tasks and projects.  Continue the disbursement for contractors or providers based on the approved settlement value when there are capital plans in cases where the settled capital is higher than the disbursed capital for tasks and projects.

7. Responsibilities of the Vietnam State Treasury:

The Vietnam State Treasury shall carry out the disbursement for tasks and projects concerning national and regional digital platforms and information systems within the scope of estimates assigned by competent authorities and according to the disbursement applications from investors, ensuring adequacy according to this Decree.  The Vietnam State Treasury may refuse to disburse expenditures contrary to this Decree.

8. Where the preparation of annual plans for public investment, management, disbursement, and settlement of public investment using the state budget for investment in national and regional digital platforms and information systems face difficulties and deficiencies, the Ministry of Finance of Vietnam shall provide guidelines for relevant subjects for implementation.

9. The content prescribed in this Article does not apply to investment tasks and projects concerning national and regional digital platforms and information systems using public investment from the state budget of public investment tasks and projects concerning state secrets with investment guidelines decided by the Prime Minister of Vietnam and top secret public investment projects of the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam.

Article 14. Direct contracting of packages prescribed in Clause 2 Article 10 of Resolution No. 193/2025/QH15

1. After Ministers, Directors of ministerial agencies, governmental agencies, other central agencies, and Presidents of provincial People’s Committees have decided on the list of packages eligible for direct contracting regarding packages prescribed in Clause 1 Article 10 of Resolution No. 193/2025/QH15, investors and agencies shall prepare projects for presentation to persons competent to approve plans for contractor selection according to the Law on Bidding, specifying the process of regular or simplified direct contracting according to Clause 3 of this Article.  The direct contracting of packages prescribed in this Article shall satisfy the direct contracting conditions prescribed in Clause 3 Article 23 of the Law in Bidding and amendment regulations (if any).

Where Ministers, Directors of ministerial agencies, governmental agencies, other central agencies, and Presidents of provincial People’s Committees are persons competent to approve plans for contractor selection, it is not required to approve the list of packages eligible for direct contracting according to this Clause.

2. Regarding packages prescribed in Clause 2 Article 10 of Resolution No. 193/2025/QH15 that are ineligible for direct contracting, investors and agencies shall prepare and present projects to Ministers, Directors of ministerial agencies, governmental agencies, other central agencies, and Presidents of provincial People’s Committees for decisions on the application of other methods.

3. Regarding packages for counseling services prescribed in Clause 2 Article 10 of Resolution No. 193/2025/QH15, it is permitted to apply simplified direct contracting procedures according to Clause 3 Article 78 of Decree No. 24/2024/ND-CP dated February 27, 2024 of the Government of Vietnam (hereinafter referred to as “Decree No. 24/2024/ND-CP”) and amendment regulations (if any).  Regarding other packages prescribed in Clause 2 Article 10 of Resolution No. 193/2025/QH15, it is permitted to select the direct contracting procedures prescribed in Article 76, Article 77, and Clause 3 Article 78 of Decree No. 24/2024/ND-CP and amendment regulations (if any) in conformity with the scale and nature of packages.

4. Regarding packages prescribed in Clause 2 Article 10 of Resolution No. 193/2025/QH15 that fall into cases eligible for direct contracting according to Article 23 of the Law on Bidding, comply with bidding laws without having to submit reports to Ministers, Directors of ministerial agencies, governmental agencies, other central agencies, and Presidents of provincial People’s Committees according to Clause 1 of this Article.

5. Investors and agencies shall, based on the scale and nature of packages, prepare projects with adjusted assessment criteria for capacity, experience, and technology in the request application forms to ensure that contractors with feasible solutions are selected when implementing packages.

6. The Ministry of Science and Technology of Vietnam shall cooperate with the Ministry of Finance of Vietnam in inspecting and urging the application of this policy at ministries and central and local authorities.

Article 15. Conditions and grounds for financial support for telecommunications enterprises to quickly implement 5G network infrastructures

1. Telecommunications shall receive support according to Article 11 of Resolution No. 193/2025/QH15 when they satisfy the following conditions:

a) Telecommunications enterprises have implemented at least 20.000 5G base stations nationwide (in all provinces and/or centrally affiliated cities) that have undergone testing and been put into use from February 19, 2025 until December 31, 2025;

b) 5G base stations are installed at existing or new infrastructures. Each 5G base station shall only be counted for one mobile network operator;

c) 5G base stations are installed outdoors, using 64T64R, 32T32R, 16T16R, 8T8R, or 4T4R devices. Each station shall have at least 1 radio transceiver unit;

d) Telecommunications enterprises have proposed plans and estimates of support funding for quick implementation of 5G network infrastructures to the Ministry of Science and Technology of Vietnam under Clause 2 of this Article.

2. Proposal of plans of telecommunications enterprises for quick implementation of 5G network infrastructures

Within 30 days from the effective date of this Decree, enterprises shall carry out the submission of the written proposals for plans and estimates of support funding for quick implementation of 5G network infrastructures enclosed with plans to implement 5G network infrastructures in 2025 following Form No. 03 in the Appendix enclosed with this Decree.

3. Grounds for supporting enterprises in quickly implementing 5G network infrastructures:

a) Decisions of the Minister of Science and Technology of Vietnam on recognition of the results of the quick implementation of 5G network infrastructures for enterprises eligible for financial support;

b) Decisions of the Minister of Science and Technology of Vietnam on the average costs of devices for one 5G base station purchased in 2025 of telecommunications enterprises receiving support, determined by each type and manufacturer’s goods origin (developed or developing countries);

c) Decisions of the Prime Minister of Vietnam on approval for financial support for enterprises eligible for financial support for quick implementation of 5G network infrastructures;

d) Estimates of state budget expenditures on support for quick implementation of 5G network infrastructures have been allocated according to state budget laws.

Article 16. Determination of average costs of devices for one 5G base station purchased in 2025 of telecommunications enterprises receiving support

1. Grounds for determining the average costs of devices for 5G base stations:

a) The number of 5G base stations by each configuration tested and put into use from February 19, 2025 until December 31, 2025 recognized by the Ministry of Science and Technology of Vietnam to be eligible for financial support; reports on the number of 5G base stations following Form No. 04 in the Appendix enclosed with this Decree;

b) Decisions of persons competent to (by management decentralization for enterprises) approve the settlement of 5G works or settlement of investment in 5G network infrastructures of enterprises (audited under the law) specifying the settlement of prices of radio devices for 5G base stations purchased in 2025 enclosed with the list of invested devices for each 5G base station by each configuration and manufacturer’s goods origin (developed or developing countries).  The list of devices shall be prepared following Form No. 04 in the Appendix enclosed with this Decree;

c) Telecommunications enterprises shall submit reports to the Ministry of Science and Technology of Vietnam according to Points a and b of this Clause by June 30, 2026.

2. The average costs of devices for 5G base stations shall be determined according to the configurations of the stations and manufacturers' goods origins (developed or developing countries). The formula for calculating the average costs of 5G base stations by Y configuration and Z goods origin is as follows:

Where:

X_Y,Z: Average cost of devices for 5G base stations by Y configuration of Z manufacturer’s goods origin

V_i : Total value of the procurement of devices for 5G base stations with Y configuration of Z goods origin of i enterprise.

N_i : Total number of 5G base stations with Y configuration of Z manufacturer’s goods origin of i enterprise.

n : Number of enterprises receiving support.

Y refers to the configuration of 5G base stations of Z manufacturer’s goods origin, including 4T4R, 8T8R, 16T16R, 32T32R, and 64T64R.

Z refers to the manufacturer’s goods origin: developed or developing country.

5G base stations in the formula refer to stations purchased in 2025.

Devices for 5G base stations include radio devices.

3. The Ministry of Science and Technology of Vietnam shall, based on reports from enterprises, determine and issue decisions on the average costs of devices for 5G base stations by each configuration and manufacturer’s goods origin (developed or developing countries).

The mentioned decisions shall be issued within 45 days from the adequate receipt of reports on the results of the quick implementation of 5G network infrastructures of enterprises eligible for financial support according to Clause 4 of this Article.

4. A report on the results of the quick implementation of 5G network infrastructures of an enterprise includes:

a) Written request for recognition of the results of the quick implementation of 5G network infrastructures eligible for financial support enclosed with a list of 5G base stations by each configuration and manufacturer’s goods origin (developed or developing country) that have been implemented, tested, and put into use from February 19, 2025 until December 31, 2025 following Form No. 04 in the Appendix enclosed with this Decree;

b) Documents and reports according to Point b Clause 1 of this Article;

c) The enterprise shall take legal liability for the accuracy, truthfulness, and adequacy of the information, figures, and documents reported to state agencies.

5. Determination of support amounts for enterprises that have completed the implementation of 5G network infrastructures:

a) The Ministry of Science and Technology of Vietnam shall, based on reports from enterprises, review and issue decisions to recognize the results of the quick implementation of 5G network infrastructures to enterprises eligible for financial support;

b) The Ministry of Science and Technology of Vietnam shall, based on the decisions prescribed in Point a of this Clause, summarize and present them to the Prime Minister of Vietnam for issuance of decisions to approve the financial support for eligible enterprises for quick implementation of 5G network infrastructures.

The HT support amount for telecommunications enterprises regarding 5G base stations implemented by such enterprises shall be calculated according to the following formula:

HT = 15% x ∑(X_Y,Z x S_Y,Z)

X_Y,Z: Average cost of devices for 5G base stations determined by Y configuration of the stations and Z manufacturer's goods origin (developed or developing country).

S_Y,Z refers to the number of base stations with Y configuration and Z manufacturer’s goods origin (developed or developing country) that have been tested and put into use from February 19, 2025 until December 31, 2025.

Where the average cost of devices for 5G base stations (X_Y,Z) of an enterprise in consideration for support is lower than the average cost of devices for 5G base stations (X_Y,Z) in general for all enterprises receiving support, the support amount for the concerned enterprise shall follow its average amount of devices for 5G base stations.

Where the average cost of devices for 5G base stations X_Y,Z of an enterprise in consideration for support is higher than the average cost of devices for 5G base stations X_Y,Z in general for all enterprises receiving support, the support amount for the concerned enterprise shall follow the average amount of devices for 5G base stations of all enterprises.

Article 17. Preparation of estimates, implementation of estimates, and settlement of funding for financial support for enterprises for quick implementation of 5G infrastructures

1. The state budget shall provide financial support for enterprises to quickly implement 5G network infrastructures using other expenditures on development investment of the central budget. The preparation of estimates, implementation, and settlement of financial support for quick implementation of 5G infrastructures shall comply with Clauses 2, 3, and 4 of this Article.

2. Preparation of estimates of funding for financial support for quick implementation of 5G infrastructures:

a) The Ministry of Science and Technology of Vietnam shall, based on the proposals for plans and estimates of enterprises according to Clause 2 Article 15 of this Decree, review, summarize, and send the estimates of funding for financial support for enterprises for quick implementation of 5G infrastructures to the Ministry of Finance of Vietnam before July 15 every year. The average costs of devices for 5G base stations by each configuration and manufacturer’s goods origin used for preparing estimates shall be collected based on enterprises’ proposals;

b) The Ministry of Finance of Vietnam shall, based on the proposals of the Ministry of Science and Technology of Vietnam prescribed in Point a Clause 2 of this Article, summarize the central budget’s estimates of support for enterprises for quick implementation of 5G network infrastructures. The total allocated amount for estimates of state budget expenditures on the implementation of such tasks shall not exceed the total winning bid of auctions of rights to use radio frequencies with auction results approved by the Ministry of Information and Communications of Vietnam (now Ministry of Science and Technology of Vietnam) in 2024.  The Ministry of Science and Technology of Vietnam may request the assignment of estimates.

3. Implementation of estimates:

a) The Ministry of Science and Technology of Vietnam shall, based on the estimates of state budget expenditures assigned by the Prime Minister of Vietnam, implement such estimates within its jurisdiction;

b) Records on disbursement of support funding for enterprises for quick implementation of 5G network infrastructures sent to the Vietnam State Treasury by the Ministry of Science and Technology of Vietnam include:

Budget estimates approved by competent authorities;

Decisions of the Prime Minister of Vietnam according to Point c Clause 3 Article 15 of this Decree;

Money transfer invoices (State Budget Withdrawal Request – Actual expenditure).

The Vietnam State Treasury shall ensure that the support amount is in the estimates and conformable with the Prime Minister of Vietnam’s decisions and make payments to enterprises within 2 working days.

4. Settlement of funding for financial support for quick implementation of 5G infrastructures:  Annually, the Ministry of Science and Technology of Vietnam shall prepare and send reports on the settlement of funding provided for enterprises for quick implementation of 5G network infrastructures to the Ministry of Finance of Vietnam as per regulation.

Article 18. Management and use of state budget funding for support for enterprises for quick implementation of 5G infrastructures and accounting of such support

1. The financial support funded by the state budget for eligible enterprises for quick implementation of 5G network infrastructures, as prescribed in this Decree and Resolution No. 193/2025/QH15, does not generate state assets at enterprises.

2. Enterprises shall record the financial support prescribed in Clause 1 of this Article according to enterprise accounting laws. Where the recording faces difficulties, the Ministry of Finance of Vietnam shall provide practical guidelines for enterprises.

Article 19. Responsibility for inspecting, supervising, and handling the cost reimbursement for enterprises regarding requests for financial support

1. The Ministry of Science and Technology of Vietnam shall establish practical inspection delegations if there are signs that enterprises’ reports are inaccurate regarding the number of 5G base stations implemented in the applications for financial support.

2. Enterprises shall reimburse the costs of financial support for quick implementation of 5G network infrastructures when:

a) They fail to satisfy the conditions prescribed in Clause 1 Article 15 of this Decree upon practical inspection or examination by competent authorities as per regulation;

b) They forge the applications, use illegal certificates, or submit reports and/or declarations with inaccurate information, leading to a financial support amount higher than the actual amount.

3. Aside from the handling prescribed by the law, enterprises that fall into the cases prescribed in Clause 2 of this Article shall reimburse the costs of financial support for quick implementation of 5G network infrastructures as follows:

a) Where enterprises fail to achieve the objective of 20.000 5G base stations satisfying the conditions prescribed in Clause 1 Article 15 of this Decree, they shall return the entire received support amount and pay fines equal to the costs calculated by the average loan interest rates of state commercial banks at the time. The fines shall be calculated based on the time enterprises receive financial support until the time of paying fines;

b) Where enterprises exceed the objective of 20.000 5G base stations and satisfy the conditions prescribed in Clause 1 Article 15 of this Decree, however,  some 5G base stations fail to satisfy the conditions after practical inspection, they shall return an amount corresponding to the support amount received for the 5G base stations that fail to satisfy the prescribed conditions to the state budget while paying fines based on the support amount received for ineligible 5G base stations and the average loan interest rates of state commercial banks at the time to the state budget.  The fines shall be calculated based on the time enterprises receive financial support until the time of paying fines;

c) The Ministry of Science and Technology of Vietnam shall determine the amount of the cost of financial support for quick implementation of 5G network infrastructures to be reimbursed by enterprises after practical inspection and examination of enterprises’ implementation of 5G network infrastructure under the law and this Decree;

d) Enterprises shall pay the fines to the state budget according to Points a and b of this Clause within 30 days from the decisions of the Ministry of Science and Technology of Vietnam determining such enterprises must reimburse the cost of financial support for quick implementation of 5G network infrastructures.

Article 20. Controlled pilot implementation of telecommunications services using LEO satellite technology

1. The Ministry of Science and Technology of Vietnam shall take charge and cooperate with the Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam in considering requesting the Prime Minister of Vietnam to decide on the pilot implementation according to each specific scheme.

2. The Ministry of National Defense of Vietnam and the Ministry of Public Security of Vietnam shall propose requirements for assurance of national defense and security and cooperate with the Ministry of Science and Technology of Vietnam in proposing other necessary requirements and conditions to ensure national benefits within their scope of state management by each pilot scheme for submission to the Ministry of Science and Technology of Vietnam for summary and reports to the Prime Minister of Vietnam for decisions on the pilot implementation.

3. Conditions for the implementation of telecommunications networks regarding licenses to provide telecommunications services with network infrastructures issued to enterprises carrying out the pilot implementation include:  conditions for the implementation of telecommunications networks prescribed in Decree No. 163/2024/ND-CP dated December 24, 2024 of the Government of Vietnam corresponding to the licenses and requirements and conditions for the pilot implementation decided by the Prime Minister of Vietnam according to Clause 2 Article 13 of Resolution No. 193/2025/QH15.

Article 21. General regulations on licensing and applications for issuance, revision, and addition to licenses to use radio frequencies and devices regarding enterprises eligible for controlled pilot implementation of telecommunications services using LEO satellite technology

1. Enterprises requesting issuance, revision, and addition to licenses to use radio frequencies and devices shall take legal liability for the accuracy and legality of the documents and contents declared in their applications.

2. Enterprises that wish to revise or make additions to unexpired licenses (excluding the effective period) shall submit applications as per regulation.

3. If enterprises fail to carry out the addition and/or completion within 30 days after the Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management) has sent the notices of addition and completion of licensing applications, such applications shall be canceled.

4. Enterprises shall submit applications for license issuance, revision, and addition online through the public service system, by post, or in person.

5. The processing results of applications for license issuance, revision, and addition shall be sent to enterprises online through the public service system, via electronic means, by post, or in person.

Article 22. Procedures for processing applications for issuance, revision, and addition to licenses to use radio frequencies and devices regarding enterprises eligible for controlled pilot implementation of telecommunications services using LEO satellite technology

1. Applications for license issuance, revision, and addition shall include statements of requests for issuance of licenses to use radio frequencies and devices following Form No. 05 in the Appendix enclosed with this Decree.

2. An enterprise shall submit an application for license issuance, revision, and addition to the Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management).

3. The Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management) shall receive and inspect the validity of the applications. Where applications are inadequate or contrary to regulations, within 5 working days from the receipt of such applications, the Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management) shall issue notices and instruct enterprises to revise and complete the applications.

4. The Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management) shall issue, revise, or make additions to the licenses following Form No. 06 in the Appendix enclosed with this Decree or refuse to carry out such operations and provide explanations within 14 days from the receipt of the adequate applications.

Article 23. Revocation of licenses to use radio frequencies and devices regarding enterprises eligible for controlled pilot implementation of telecommunications services using LEO satellite technology

1. Enterprises shall have their licenses revoked in the following cases:

a) Cases prescribed in Points a, b, c, d, dd, e, and g Clause 1 Article 23 of the Law on Radio Frequencies, amended by Point a Clause 10 Article 1 of the Law on amendments to the Law on Radio Frequencies;

b) Cases where it is necessary to terminate the pilot implementation according to the Decisions of the Prime Minister of Vietnam on the controlled pilot implementation of telecommunications services using LEO satellite technology under Clause 2 Article 13 of Resolution No. 193/2025/QH15 on the pilot implementation of special mechanisms and policies to create breakthroughs in scientific and technological development, innovation, and national digital transformation.

2. The Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management) shall revoke the licenses to use radio frequencies and devices based on one of the following documents:

a) Decisions of Courts or competent state authorities regarding the cases prescribed in Points a and b Clause 1 Article 23 of the Law on Radio Frequencies;

b) Conclusions on the inspection of radio frequencies or decisions of Courts regarding the cases prescribed in Points c and d Clause 1 Article 23 of the Law on Radio Frequencies and Point e Clause 1 Article 23 of the Law on Radio Frequencies amended by Point a Clause 10 Article 1 of the Law on amendments to the Law on Radio Frequencies;

c) Confirmations of agencies collecting fees for using radio frequencies regarding the cases prescribed in Point dd Clause 1 Article 23 of the Law on Radio Frequencies amended by Point a Clause 10 Article 1 of the Law on amendments to the Law on Radio Frequencies;

d) Decisions to revoke licenses to provide telecommunications services regarding the cases prescribed in Point g Clause 1 Article 23 of the Law on Radio Frequencies amended by Point a Clause 10 Article 1 of the Law on amendments to the Law on Radio Frequencies;

dd) Decisions of competent authorities to terminate the pilot implementation regarding the cases prescribed in Point b Clause 1 of this Article.

3. Procedures for license revocation shall be carried out as follows:

a) Within 30 days after having the adequate grounds prescribed in Clause 2 of this Article, the Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management) shall issue decisions to revoke licenses to use radio frequencies and devices;

b) The Ministry of Science and Technology of Vietnam (Authority of Radio Frequency Management) shall send decisions to revoke licenses to use radio frequencies and devices to enterprises subject to the revocation and announce the matter on its web portal.

4. Enterprises shall return the original copies of licenses to use radio frequencies and devices within 15 days after receiving the revocation decisions.

5. The time when licenses to use radio frequencies and devices cease to have effect in revocation decisions shall be determined in conformity with telecommunications laws when the revocation of licenses to use radio frequencies and devices leads to the revocation of respective licenses to provide telecommunications services.

Article 24. Fees for using radio frequencies regarding enterprises eligible for controlled pilot implementation of telecommunications services using LEO satellite technology

Enterprises shall pay fees for using radio frequencies after being granted licenses to use radio frequencies and devices. The applicable fees for using radio frequencies shall follow current regulations when receiving reports on the number of terminals using services provided by the enterprises.

Article 25. Criteria and principles of selecting Vietnamese enterprises to invest in construction of first factory for semiconductor chip manufacturing at small scale with high technologies in service of research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam

1. Criteria for capacity and experience of Vietnamese enterprises:

a) Being established under the law of Vietnam;

b) Having participated in research, design, and manufacturing of semiconductor chips;

c) Having their equity in the financial statements in the nearest year of application submission satisfies at least 50% of the total investment of projects.

2. The first factory for manufacturing semiconductor chips at a small scale with high technologies shall satisfy the criteria for use purposes, engineering, and technologies as follows:

a) Use purposes: research, training, design, test manufacturing, technological verification, and manufacturing of completed specialized semiconductor chips of Vietnam;

b) Technologies: Si CMOS with node size from 65 nm to lower or compound from 250 nm to lower;

c) Capacity: at least 1.000 wafers/month;

d) The factory shall undergo testing and be put into manufacturing operations before December 31, 2030.

3. Principles of selecting Vietnamese enterprises to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies:

a) Vietnamese enterprises with the highest technology proposals (with the smallest node size) according to Point b Clause 2 of this Article shall be selected;

b) Where there are 2 or more Vietnamese enterprises with the same level of proposals for technologies, the enterprise proposing a higher capacity shall be selected;

c) Where there are 2 or more Vietnamese enterprises with the same level of proposals for technologies and capacity, the enterprise proposing a lower investment in the project shall be selected;

d) Where there are 2 or more Vietnamese enterprises with the same level of proposals for technologies, capacity, and investment, the enterprise with the highest equity specified in the financial statement of the nearest year shall be selected.

Article 26. Applications and procedures for selecting Vietnamese enterprises to invest in construction of first factory for semiconductor chip manufacturing at small scale with high technologies in service of research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam

1. An application for participation in investment in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies includes:

a) Written registration for participation in investment in the construction of the factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam following Form No. 07 enclosed with this Decree;

b) Certified copies of one of the following papers: certificate of business registration and certificate of enterprise registration;

c) Written commitment of the Vietnamese enterprise to ensure that the factory shall undergo testing and be put into manufacturing operations before December 31, 2030;

d) Presentation meeting the criteria for selecting enterprises to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam.

2. A Vietnamese enterprise shall submit an application for participation in investment in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies to the Ministry of Science and Technology of Vietnam.

3. The Ministry of Science and Technology of Vietnam shall issue notices of the time for application preparation, application submission and receipt, and application conformity inspection. Where applications are inadequate or inaccurate in terms of document components prescribed in Clause 1 of this Article, the Ministry of Science and Technology of Vietnam shall issue notices and guidelines to enterprises for addition and completion of the application within 2 working days from the receipt of such applications. Vietnamese enterprises shall complete and send their applications to the Ministry of Science and Technology of Vietnam within 2 working days.

4. Within 30 days from the receipt of the adequate applications, the Ministry of Science and Technology of Vietnam shall take charge and cooperate with relevant ministries and central and local authorities in presenting the Prime Minister of Vietnam with the decisions on the selection results of Vietnamese enterprises to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies or decisions on refusal enclosed with explanations.  Specific procedures:

a) Within 3 working days from the receipt of enterprises' applications, the Ministry of Science and Technology of Vietnam shall solicit assessment opinions (in writing) from ministries and central and local authorities relevant to applications for participation in investment in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies of enterprises;

b) Within 20 days after the receipt of documents and records from the Ministry of Science and Technology of Vietnam, relevant ministries and central and local authorities shall send their written assessment opinions on the selection to the Ministry of Science and Technology of Vietnam for summary;

c) Within the following 7 working days, the Ministry of Science and Technology of Vietnam shall review and summarize the assessments of the results of the selection.

Where the applying enterprises fail to meet the requirements prescribed in Clause 2 Article 25, the Ministry of Science and Technology of Vietnam shall issue written notices to such enterprises enclosed with explanations.

5. The Ministry of Science and Technology of Vietnam shall request the Prime Minister of Vietnam to consider deciding on the selection of Vietnamese enterprises to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam.

6. The Prime Minister of Vietnam shall issue decisions on the selection of Vietnamese enterprises to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam.

Article 27. Specific financial support and implementation funding

1. Ministry of Science and Technology of Vietnam shall, based on the settlement of completed projects made by persons approving the investment projects and conclusions of the State Audit Office of Vietnam after the receipt of consistent written opinions of the Ministry of Finance of Vietnam, present the Prime Minister of Vietnam with decisions on the specific financial support for Vietnamese enterprises selected to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam.

2. The specific financial support shall be determined based on 30% of the total value of the settlement of completed investment projects, up to 10.000 billion VND if the factory undergoes testing and is put into manufacturing operations before December 31, 2030.

3. The value of the settlement of completed investment projects concerning the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies mentioned above shall follow the State Audit Office of Vietnam’s project audit and conclusions on the results. Vietnamese enterprises selected for financial support shall pay the costs of the project audit as prescribed by the law.

4. The State Budget of Vietnam shall provide financial support for Vietnamese enterprises engaging in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam using other sources of expenditures on development investment of the central budget.  The preparation of estimates, implementation, and settlement of funding for financial support for Vietnamese enterprises to construct the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam shall comply with Article 28 of this Decree.

5. Annually, Vietnamese enterprises selected for financial support shall prepare and send estimates to the Ministry of Science and Technology of Vietnam.  The Ministry of Science and Technology of Vietnam shall send the estimates to the Ministry of Finance of Vietnam for inclusion in the estimates of central budget expenditures for presentation to competent authorities at various levels for consideration and decision according to state budget laws.

6. Enterprises shall record the financial support prescribed in Clause 4 of this Article according to enterprise accounting laws.  Where the recording faces difficulties, the Ministry of Finance of Vietnam shall provide implementation guidelines for enterprises.

Article 28. Preparation of estimates, distribution, management, and settlement of funding for financial support for enterprises selected to invest in construction of first factory for manufacturing semiconductor chips at small scale with high technologies

1. When preparing state budget estimates for the following year, enterprises shall, based on the situation and results of the implementation of tasks of the current year and expected task requirements for the following year, register estimates and plans for the following year according to Clause 5 Article 27 of this Decree.  The content includes:

a) Assessments of the results and the implementation of the current year;

b) Expected funding for the following planning year.

2. The Ministry of Science and Technology of Vietnam shall, based on the proposed estimates of financial support of enterprises investing in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies, review, assess, and include them in the annual state budget estimates of the Ministry of Science and Technology of Vietnam and carry out the registration procedures according to Clause 5 Article 27 of this Decree.

3. The Prime Minister of Vietnam shall assign annual estimates to the annual state budget estimates of the Ministry of Science and Technology of Vietnam.

4. The Minister of Science and Technology of Vietnam shall, based on the budget estimate assigned by the Prime Minister of Vietnam, distribute and assign the estimates to units using the ministerial budget.

5. Units using the budget shall prepare payment applications according to Clauses 1 and 2 Article 29 of this Decree and submit reports to the Ministry of Science and Technology of Vietnam for consideration for submission to the Vietnam State Treasury for payment of financial support to enterprises eligible for support.

6. Annually, units using the budget shall summarize and send the settlement to the Ministry of Science and Technology of Vietnam. The Ministry of Science and Technology of Vietnam shall review, summarize, and send such settlement to the Ministry of Finance of Vietnam for inclusion in the state budget settlement.

Article 29. Procedures for paying financial support for enterprises selected to invest in construction of first factory for manufacturing semiconductor chips at small scale with high technologies

1. The state budget shall provide financial support for the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies following the capital disbursement progress of enterprises during the project implementation up to 2 times/year.  The support from the central budget shall equal 30% of the value of the volume implemented in the year. The total cumulative support from the central budget for enterprises shall not exceed 30% of the value of the settlement of completed investment projects and 10.000 billion VND.

The state budget shall provide financial support for enterprises investing in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies by assigning funding estimates to the Ministry of Science and Technology of Vietnam.

a) Payment of financial support by project implementation progress:

An enterprise shall submit an application for disbursement procedures to the Ministry of Science and Technology of Vietnam, including:

Written request of the enterprise;

Decision of the Prime Minister of Vietnam on the selection of enterprises to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam (only required in the first request for financial support from the budget);

Decision of the person approving the investment project (only required in the first request for financial support from the budget);

Unconditional and irrevocable payment guarantee. The guarantee has a value corresponding to the support amount with a guarantee period of up to 6 months after the project is completed under the approval decision;

Contract concluded between the enterprise and the contractor concerning payment progress;

Payment invoices for the value of the enterprise’s implemented volume.

After receiving the enterprise's application, the Ministry of Science and Technology of Vietnam shall assess, inspect, and decide on the support amount in each instance of provision for the enterprise and send it to the Vietnam State Treasury within 15 days.

The records sent by the Ministry of Science and Technology of Vietnam to the Vietnam State Treasury where transactions are made to make payments to the enterprise include:

Money transfer invoices (State budget withdrawal request – actual expenditure);

Budget estimates approved by competent authorities;

Documents of the Ministry of Science and Technology of Vietnam requesting the payments of funding for financial support for the enterprise.

The Vietnam State Treasury shall ensure that the support amount is in the estimates and conformable with the Ministry of Science and Technology of Vietnam’s written request and make payments to the enterprise within 2 working days.

b) Payment of the funding for the remaining financial support: the state budget shall pay the funding for the remaining financial support, implemented after the factory undergoes testing and is put into manufacturing operations.  The remaining payment value shall be determined based on the value of the settlement of investment projects, with conclusions of the State Audit Office of Vietnam, and the total state budget funding provided for financial support up to the time of assessment.  The total financial support from the state budget shall not exceed the specific financial support prescribed by the Prime Minister of Vietnam’s decisions.  Specific procedures:

An enterprise shall submit an application for disbursement procedures to the Ministry of Science and Technology of Vietnam, including:

Written request of the enterprise;

Written assessment of a unit specializing in engineering and technologies or a technological inspection organization according to technology transfer laws confirming that the factory undergoes testing and is put into manufacturing operations in a manner that satisfies the criteria prescribed in Clause 2 Article 25 of this Decree;

Conclusion of the State Audit Office of Vietnam on the total settlement of completed investment projects;

Document of the Ministry of Science and Technology of Vietnam confirming that the factory undergoes testing and is put into manufacturing operations in a manner that satisfies the criteria prescribed in Clause 2 Article 25 of this Decree;

Prime Minister of Vietnam’s decision on the specific financial support for Vietnamese enterprises receiving support.

After receiving the enterprise's application, within 15 days, the Ministry of Science and Technology of Vietnam shall assess and send the application enclosed with payment records to the Vietnam State Treasury for payments to the enterprise.  Payment records include:

Money transfer invoices (State budget withdrawal request – actual expenditure);

Documents of the Ministry of Science and Technology of Vietnam requesting the payments of funding for financial support for the enterprise;

Budget estimates approved by competent authorities;

Prime Minister of Vietnam’s decision on the specific financial support for Vietnamese enterprises receiving support.

The Vietnam State Treasury shall ensure that the specific financial support is in the estimates and conformable with the Prime Minister of Vietnam’s decision and make payments to the enterprise within 2 working days.

2. Where enterprises request lump-sum financial support directly from the central budget after the factory is tested and put into manufacturing operations, the mentioned financial support shall be covered by the central budget under the Prime Minister of Vietnam’s decisions.  The criteria for eligibility for financial support directly from the state budget shall conform with Clause 2 Article 25 of this Decree.

a) An enterprise shall submit an application for financial support directly from the state budget to the Ministry of Science and Technology of Vietnam, including:

Written request of the enterprise;

Prime Minister of Vietnam’s decision on the selection of enterprises to invest in the construction of the first factory for manufacturing semiconductor chips at a small scale with high technologies in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam;

Decision of person competent to approve investment projects;

Written assessment of a unit specializing in engineering and technologies or a technological inspection organization according to technology transfer laws confirming that the factory undergoes testing and is put into manufacturing operations in a manner that satisfies the criteria prescribed in Clause 2 Article 25 of this Decree;

Conclusion of the State Audit Office of Vietnam on the total settlement of completed investment projects;

Document of the Ministry of Science and Technology of Vietnam confirming that the factory undergoes testing and is put into manufacturing operations in a manner that satisfies the criteria prescribed in Clause 2 Article 25 of this Decree;

Prime Minister of Vietnam’s decision on the specific support amount for Vietnamese enterprises receiving financial support.

b) After receiving the enterprise's application, within 15 days, the Ministry of Science and Technology of Vietnam shall assess and send the application enclosed with payment records to the Vietnam State Treasury for payments to the enterprise.  Payment records include:

Money transfer invoices (State budget withdrawal request – actual expenditure);

Documents of the Ministry of Science and Technology of Vietnam requesting the payments of funding for financial support for the enterprise;

Budget estimates approved by competent authorities;

Prime Minister of Vietnam’s decision on the specific financial support for Vietnamese enterprises receiving support.

The Vietnam State Treasury shall ensure that the specific support amount is in the estimates and conformable with the Prime Minister of Vietnam’s decision and make payments to the enterprise within 2 working days.

Article 30. Responsibility for inspecting, supervising, and handling violations of enterprises regarding financial support requests  

1. Every quarter, enterprises shall submit reports on the implementation results and progress of plans to the Ministry of Science and Technology of Vietnam before the 5th of the first month of the next quarter. In necessary cases, the Ministry of Science and Technology of Vietnam shall establish inspection and supervision delegations of the implementation progress.

2. Enterprises are considered to have committed violations concerning financial support when:

a) They fail to satisfy the conditions prescribed in Clause 2 Article 25 of this Decree upon practical inspection or examination by competent authorities as per regulation;

b) They forge the applications, use illegal certificates, or submit reports and/or declarations with inaccurate information, leading to a financial support amount higher than the actual amount.

3. Violation handling

a) Where the factory fails the testing for manufacturing operations before December 31, 2020 or undergoes testing and is put into manufacturing operations before December 31, 2030 but fails to meet the regulations prescribed in Clause 2 Article 25 of this Decree, enterprises receiving support shall:

Reimburse all the financial support covered by the state budget;

Pay interest rates with the mobilization rate applicable to 12-month deposits at the time of the reimbursement announced by the Joint Stock Commercial Bank for Foreign Trade of Vietnam, Vietnam Joint Stock Commercial Bank for Industry and Trade, and Bank for Investment and Development of Vietnam.

b) Enterprises shall reimburse the amount prescribed in Point a of this Clause to the state budget within 30 days from the issuance of decisions on violation handling of competent authorities.

Article 31. Preparation of scientific and technological development funds of enterprises and exclusion of certain factors when assessing operational effectiveness and grading wholly state-owned enterprises

1. Annually, enterprises investing in construction projects on the first factory in service of the research, training, design, test manufacturing, technological verification, and manufacturing of specialized semiconductor chips of Vietnam according to Point b Clause 1 Article 14 of Resolution No. 193/2025/QH15 may, during the preparation and implementation of projects, allocate more than 10% and up to 20% of the assessable income subject to corporate income tax (hereinafter referred to as “assessable income”) their scientific and technological development funds for additions to the projects without exceeding the total investment of the projects.  Enterprises shall not record any expenditure from their scientific and technological development funds to deductible costs when determining assessable income in a tax period according to tax laws.

2. Regarding wholly state-owned enterprises, in case of investing in the development of 5G network infrastructures, contributing capital, carrying out the role of investors of projects on the development of offshore international telecommunications cables, investing in the project on the construction of the first factory, carrying out the preparation of their scientific and technological development funds according to Clause 1 of this Article, but the calculation is yet to be carried out when proprietor representative agencies assign criteria for assessment the operational effectiveness and grading of such enterprises, leading to losses, such enterprises may exclude the losses of the mentioned projects and the increased allocations to their scientific and technological development funds during the enterprise assessment and grading in the fiscal year of project implementation.  The enterprises shall separately record the projects’ revenues, costs, interests, and losses.

Chapter IV

IMPLEMENTATION

Article 32. Entry into force

1. This Decree comes into force as of April 13, 2025.

2. Articles 10 and 11 of this Decree shall be applicable from the effective date of Resolution No. 193/2025/QH15.

3. Scientific and technological tasks approved by competent authorities from the effective date of Resolution No. 193/2025/QH15 onwards shall comply with regulations on fixed funding according to Article 6 of Resolution No. 193/2025/QH15.

Scientific and technological tasks approved by competent authorities before the effective date of Resolution No. 193/2025/QH15 shall comply with regulations on fixed funding according to effective laws at the time of the approval.

4. Amendments and annulment of several articles of Decree No. 51/2019/ND-CP dated June 13, 2019:

a) Amendments to Point a Clause 3 Article 22 of Decree No. 51/2019/ND-CP:

“a) Failing to carry out the pricing based on the technology valuation counseling before the technology transfer between concerned parties where one or more parties having state capital, excluding cases where the technologies are results of scientific and technological tasks using state budget;”;

b) Clause 2 Article 10 of Decree No. 51/2019/ND-CP is annulled.

5. Clause 5 Article 4 of Decree No. 70/2018/ND-CP dated May 15, 2018 of the Government of Vietnam is annulled.

6. Article 5 of Decision No. 37/2015/QD-TTg dated September 18, 2015 of the Prime Minister of Vietnam is annulled.

7. Where multiple regulations stipulate the same matter between this Decree and other Decrees of the Government of Vietnam, this Decree shall prevail.  If other Decrees stipulate preferential policies or policies more convenient for beneficiaries than those prescribed in this Decree, apply the most favorable ones.

Article 33. Implementation responsibilities

1. The Minister of Science and Technology of Vietnam shall inspect and urge the implementation of this Decree.

2. Ministers, Directors of ministerial agencies, Directors of governmental agencies, Presidents of People’s Committees of provinces and centrally affiliated cities, and relevant agencies, organizations, and individuals shall implement this Decree.