Resolution No. 193/2025/QH15 dated February 19, 2025 on pilot implementation of some special policies and mechanisms to create breakthrough development in science, technology, innovation, and national digital transformation

THE NATIONAL ASSEMBLY OF VIETNAM --------	THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ---------------
Resolution No.: 193/2025/QH15	Hanoi, February 19, 2025

RESOLUTION

ON PILOT IMPLEMENTATION OF SOME SPECIAL POLICIES AND MECHANISMS TO CREATE BREAKTHROUGH DEVELOPMENT IN SCIENCE, TECHNOLOGY, INNOVATION AND NATIONAL DIGITAL TRANSFORMATION

THE NATIONAL ASSEMBLY

Pursuant to Constitution of the Socialist Republic of Vietnam;

Pursuant to the Law on Organization of the National Assembly No. 57/2014/QH13, which is amended by Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to the Law on Promulgation of Legislative Documents No. 80/2015/QH13, which is amended by Law No. 63/2020/QH14;

HEREBY RESOLVES:

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Resolution provides for pilot implementation of some special policies and mechanisms to create breakthrough development in science, technology, innovation, and national digital transformation.

Article 2. Regulated entities

This Resolution applies to domestic organizations and individuals; foreign organizations and individuals participating in scientific, technological, innovative, and digital transformation activities in Vietnam and other relevant organizations and individuals.

Chapter II

SCIENTIFIC, TECHNOLOGICAL, AND INNOVATIVE ACTIVITIES

Article 3. Establishment and operation of enterprises from scientific research and technological development results

1. Public scientific and technological organizations and public higher education institutions are allowed to establish, participate in establishing enterprises, or contribute capital to enterprises to commercialize scientific research and technological development results owned by such organizations or assigned to manage and use.

2. With the consent of the head of the organization, public employees and public employees holding managerial positions (hereinafter referred to as “managers”) working at public scientific and technological organizations or public higher education institutions are allowed to contribute capital, participate in managing and operating enterprises, work at enterprises established by such organizations, or participate in establishing enterprises to commercialize research results created by such organizations.

If the manager is the head of a public scientific and technological organization or public higher education institution, he/she must have the consent of his/her immediate supervisor.

Article 4. Acceptance of risks in scientific research and technological development

1. Organizations and individuals engaged in scientific research and technological development activities are exempted from civil liability when causing damage to the State in the process of performing scientific and technological tasks using the State budget when they have fully carried out the relevant procedures and regulations in the process of implementing scientific research and technological development activities.

2. If organizations in charge of performing scientific and technological tasks funded by State budget (hereinafter referred to as “presiding organizations”) have fully followed the regulations on management of scientific and technological tasks, and the research process and content have been presented and explained but have not achieved the expected results, they are not required to return the funds used.

Article 5. Allocation of funding for scientific research and technological development under the fund mechanisms

1. Funding for the implementation of scientific and technological tasks is prioritized to be allocated from the state budget under the fund mechanisms through scientific and technological development funds. The preparation of estimates and allocation of funds from the state budget under the fund mechanisms are carried out as follows:

a) Preparation of annual state budget estimates to implement scientific and technological tasks, including estimates of funding for transitional scientific and technological tasks and estimates of funding for new open scientific and technological tasks;

b) Annual state budget estimates for new open scientific and technological tasks are built on the basis of the expected number of new open tasks of the planning year, the average annual funding for new open tasks in the previous year of the planning year, and the estimated additional funding when there are changes in relevant policies and benefits and adjustments due to inflation and deflation;

c) Funding from the state budget is annually allocated to implement scientific and technological tasks through scientific and technological development funds by payment orders into the funds' deposit account at the State Treasury.

2. State scientific and technological development funds established in accordance with the Law on Science and Technology include:

a) The national scientific and technological development fund is a fund formed from initially allocated funding, annual additional funding from the state budget, voluntary contributions, donations and gifts from organizations and individuals, and other legitimate sources. The Ministry of Science and Technology is the governing body of the agencies and units assigned to manage this fund;

b) The science and technology development funds of ministries, ministerial agencies, government agencies, provinces, and centrally affiliated cities are formed from the initial allocated funding, annual additional funding from the state budget, voluntary contributions, donations and gifts from organizations and individuals, and other legitimate sources. Ministries, ministerial agencies, government agencies, and provincial People's Committees are the governing bodies of the agencies and units assigned to manage this fund.

3. The operation of a science and technology development fund must be periodically assessed in terms of effectiveness in accordance with the strategy and plan for scientific and technological development.

4. The agency or unit assigned to manage the science and technology development fund shall develop plans, provide donation, support, and funding for presiding organizations to ensure progress, and shall conduct inspection and assessment to ensure that the funding is used for the right purposes, in accordance with requirements, and disbursement progress.

5. The agency or unit assigned to manage the science and technology development shall develop plans, provide donation, support, and funding for presiding organizations to ensure progress, and shall conduct inspection and assessment to ensure that the funding is used for the right purposes, in accordance with requirements, and disbursement progress.

Article 6. Fixed funding in implementation of scientific research and technological development

1. Funding from the state budget for the implementation of scientific and technological tasks is fixed, except for the funding for purchasing property for implementing scientific and technological tasks, outsourcing services, and overseas business trips.

2. Scientific and technological tasks are provided with lump sum funding when the presiding organization has made a commitment to the products of the task with the main quality criteria to be satisfied.

3. Based on the funding estimate in the task description developed by the presiding organization, the competent authority shall assess and decide on funding from the state budget for the task to determine the rate of fixed funding. The presiding organization is allowed to decide the use of fixed funding allocated and be accountable for their decision; allowed to adjust the expenditure contents; and allowed to decide the use of funding from labor to hire domestic and foreign experts according to the agreed funding level. The presiding organization shall ensure that funding is used for the right purposes, effectively and economically; provide explanations upon request by competent authorities.

Article 7. Right of ownership, management and use for scientific research and technological development results, property for performance of scientific and technological tasks

1. The property provided for the implementation of scientific and technological tasks using state budget funds that are non-consumable objects as stipulated in clause 2 of Article 112 of the Civil Code shall be disposed of as follows:

a) For scientific and technological tasks with presiding organizations being state agencies; armed forces units; public service providers; organizations of the Communist Party of Vietnam; socio-political organizations; socio-professional organizations (hereinafter referred to as agencies, organizations, units): Property provided for the implementation of scientific and technological tasks after completing their intended use shall be considered property assigned to the managing organization without waiting for the end of the task or having to carry out procedures for transfer of ownership or property handover. The accounting, management, and use of the mentioned property shall follow the law on management and use of public property at the agencies, organizations, and units;

b) For scientific and technological tasks with presiding organization not specified in point a of this clause: Property provided for the implementation of scientific and technological tasks after completing their intended use shall be considered property assigned to the presiding organization without waiting for the end of the task or having to carry out procedures for transfer of ownership or property handover. The accounting, management, and use of the mentioned property shall follow the law applicable to the corresponding type of organization.

2. Presiding organizations state budget-funded scientific and technological tasks specified in point a of this Article have the right to manage and use the results of scientific and technological tasks that are not within the scope of intellectual property protection of others without having to carry out procedures regarding management and use rights transfer. The presiding organization specified in point b of this Article has the ownership over the results of scientific and technological tasks that are not within the scope of intellectual property protection of others without having to carry out procedures for ownership transfer. Regulations in this Clause do not apply to the following cases:

a) Scientific and technological tasks in the field of national defense and security, except when the presiding organization is an agency or unit affiliated with the Ministry of National Defense or the Ministry of Public Security;

b) The presiding organization is an organization with foreign factors or has its headquarters located abroad.

3. Organizations with the right to manage and use the results of scientific and technological tasks specified in clause 2 of this Article may carry out intellectual property (IP) registration for such results when meeting the requirements of the law on intellectual property. When granted protection titles, these agencies, organizations, units shall act on behalf of the owner's rights. Commercialization of research results shall be carried out in accordance with Article 8 hereof.

4. Organizations with the right to manage and use the research and development results specified in clause 2 of this Article may carry out intellectual property (IP) registration for such results when meeting the requirements of the law on intellectual property.

5. When necessary, the State may repossess the research and development results of state budget-funded scientific and technological tasks to widely disseminate for community service, disease prevention, and treatment, nutrition assurance for the people, or to meet other essential societal needs.

6. If, after 3 years from the completion of state budget-funded scientific and technological tasks, the presiding organization does not apply the task results and another organization expresses interest in doing so, the competent authority shall approve the task retrieval and assign it to the interested organization for further development and application.

Article 8. Commercialization of scientific research and technological development results

1. Regarding property that is the result of state budget-funded scientific and technological tasks assigned to agencies, organizations, units specified in point a of clause 1 of Article 7 hereof for management and use:

a) Such property monitored separately, not included in the general property of the agency, organization, or unit, without having to determine the gross price, residual value, depreciation, and wear and tear of such property.

b) Agencies, organizations, and units shall decide on their own and use property without having to conduct valuation upon lease, transfer of use rights, service provision, joint ventures, or partnerships without forming a new juridical person. When implementing the regulations in this point, it is not required to prepare a scheme or report for approval by competent authorities in accordance with laws on management and use of public property; the presiding organization is responsible for imposing measures to prevent loss and wastefulness during property use as per these regulations.

c) Sale, transfer of property, and contributing property for joint ventures and partnerships that have to form new juridical persons shall be carried out in accordance with the law on the management and use of public property.

2. If the property is the result of state budget-funded scientific and technological tasks, and presiding organizations is one of those specified in point b of clause 1 of Article 7 and has owner's right in accordance with clause 3 of Article 7 hereof, such organizations may use the property in accordance with the law applicable to the corresponding organization type.

3. The presiding organization is responsible for organizing the operation of property formed from state budget-funded scientific and technological tasks and continuing investments in commercialization to ensure effectiveness.

4. The governing bodies of the presiding organizations specified in point a of clause 1 of Article 7 hereof shall inspect and supervise the use of property by the presiding organization to ensure frugality and efficiency and prevent loss, wastefulness, and misconduct.

Article 9. Tax incentives for enterprises and individuals involving in scientific and technological activities

1. Donations from enterprises for scientific research, technological development, and innovative activities, and expenses allocated for scientific research, technological development, and innovation within enterprises are deductible when determining the income subject to corporate income tax (CIT).

2. Incomes from salaries, remuneration from carrying out state budget-funded scientific and technological tasks are exempt from personal income tax (PIT).

Chapter III

NATIONAL DIGITAL TRANSFORMATION

Article 10. Use of the central budget for launching common digital platforms and direct contracting for digital transformation projects

1. The central government budget shall be used for investing, purchasing, leasing, sustaining, operating, and maintaining national-scale and regional-scale digital platforms and information systems for common use and operation by central and local agencies and organizations in order to serve socio-economic development effectively and prevent waste.

The procedures for allocating funds for investing, purchasing, leasing, sustaining, operating, and maintaining national--scale and regional-scale digital platforms and information systems for common use by agencies and organizations shall be carried out in accordance with law.

2. Ministers, heads of ministerial agencies, governmental agencies, other central authorities, and presidents of provincial People's Committees may apply direct contracting in accordance with the law on bidding for packages with a contractor selection period during 2025-2026 under IT leasing and digital transformation tasks, projects, and operations to implement and develop the following contents:

a) National General Database, national databases, common databases of ministries, central and local authorities;

b) National-scale, regional-scale digital platforms, information systems specified in clause 1 of this Article;

c) Ministerial and provincial administrative procedure settlement information systems;

d) Smart supervision and operation center;

dd) National public service portal;

e) Scheme for developing Application of population data, e-identification, and e-authentication to the national digital transformation in 2022 - 2025 period, orientation toward 2030;

g) Other information technology and digital transformation projects specified in resolutions of the Standing Committee of the National Assembly, the Government, and decisions of the Prime Minister.

3. Authorities in charge of inspection and audit shall conduct inspection and audit of tasks, projects, operation leasing IT, digital transformation services that apply policies specified in clause 2 of this Article in accordance with law.

Article 11. Financial support for enterprises quickly deploying 5G network

The state budget for supporting enterprise in quickly deploying 5G network infrastructure nationwide is specified as follows:

1. Telecommunications enterprises that quickly implement 5G network infrastructures must have at least 20.000 5G base stations nationwide that have undergone testing and been put into from the effective date of this Resolution until December 31, 2025.

2. The total amount of support for telecommunications enterprises specified in Clause 1 of this Article shall not exceed the total hammer price of auctions of rights to use radio frequencies in 2024.

3. The support level for a 5G base station is 15% of the average equipment cost for a 5G base station purchased in 2025 by supported telecommunications enterprises.

Article 12. Policies on the development of offshore international telecommunications cables where Vietnamese telecommunication enterprises contribute capital to or are the investors of such projects

1. Projects for investment in offshore international telecommunications cables with landing stations in Vietnam shall follow procedures for investment projects in Vietnam in accordance with investment laws and must meet the requirements for national defense and security.

2. Authorities with competence to approve investment guidelines are allowed to apply direct contracting for bidding packages of the investment project outlined in this Article during the 2025-2030 period to promptly meet the demands for developing the telecommunication infrastructure of enterprises.

For cases where direct contracting does not apply, contractor selection shall be carried out in accordance with international practices agreed upon or signed between Vietnamese telecommunications enterprises and foreign organizations that are members contributing capital to invest in the construction of offshore international telecommunications cables.

Article 13. Controlled pilot of low earth orbit satellite telecommunication services

1. The controlled pilot of low earth orbit (LEO) satellite telecommunication services is specified as follows:

a) Controlled pilot of investment in telecommunication services with satellite telecommunications infrastructure and type using LEO satellite telecommunication technology in Vietnam on the principle of ensuring national defense and security, in which there is no limit on the holdings, stakes, or contribution ratio of foreign investors;

b) Pilot issuance of licenses to use radio frequencies and radio equipment for enterprises providing LEO satellite telecommunication services that replace licenses to use radio frequencies and radio equipment for users of terminal devices;

c) The pilot duration of regulations specified in points a and b of this clause is decided by the Prime Minister but not exceeding 5 years. The pilot must conclude before January 1, 2031.

2. Based on requirements of socio-economic development, national defense, and security, the Prime Minister shall decide the pilot for each scheme, including: types of telecommunication services, implementation scope, maximum subscriber, frequency used, conditions for termination of pilot, requirements of national defense and security assurance, and other necessary conditions to ensure national interests.

3. The Ministry of Science and Technology shall issue, revise, and revoke licenses to provide telecommunications services for enterprises in accordance with clause 1 and clause 2 of this article and telecommunication laws; provide guidance and implement the issuance, revision, and revocation of licenses to use radio frequencies and radio equipment for enterprises providing LEO satellite telecommunication services.

The rates of fees and charges for using radio frequencies payable by enterprises licensed to carry out the pilot shall comply with the applicable regulations on charge rates for issuance of licenses to use radio frequencies and radio equipment and fee rates for using radio frequencies. Fees for using radio frequencies are calculated based on the use duration and the actual number of terminal devices using the service reported by the enterprise.

4. The Ministry of National Defense and the Ministry of Public Security shall impose measures to inspect and control the pilot implementation activities to ensure national defense and security.

Article 14. Financial support for construction of the first semiconductor fabrication plant for research, training, and production

1. Vietnamese enterprises investing in constructing the first small-scale semiconductor fabrication plant with high technology for research, training, design, prototype production, technology validation, and manufacture of special-use semiconductor chips in Vietnam at the request of the Prime Minister, are eligible for the following support policies:

a) Direct funding from the central government budget that is 30% of the total project investment, provided that the plant will undergo commissioning tests for putting it in operation before December 31, 2030. The total support amount shall not exceed VND 10.000 billion.

b) Permission to annually set aside more than 10% but not exceeding 20% of income subject to the corporate income tax (CIT) for the Science and Technology Development Fund of the enterprise to supplement the project during project preparation and implementation. The total amount shall not exceed the total project investment.

2. Land shall be allocated without going through auction of land use rights or bidding for investor selection for land-based projects for the tasks specified in clause 1 of this Article.

3. The Prime Minister shall decide the selection of the enterprises for carrying out the tasks outlined in clause 1 of this Article and determines the specific support amount for such enterprises. The support policies outlined in this Article are applicable until December 31, 2030.

Chapter IV

IMPLEMENTATION CLAUSES

Article 15. Organization of implementation

1. The government shall elaborate on this Resolution and annually report to the National Assembly at the year-end session on the implementation of this Resolution.

2. The government, ministries, ministerial agencies, and central and local authorities shall emphasize their responsibilities, especially the accountability of the leaders in leading the implementation and inspection of this Resolution, ensuring transparency, effectiveness, and feasibility, and preventing policy abuse, losses, and wastefulness.

3. Heads of agencies and units; officials; and public employees involved in formulating and issuing the mechanisms and policies specified herein are eligible to be considered for exclusion, exemption, or reduction of liabilities in accordance with the CPV’s regulations and the law.

4. The National Assembly, the Standing Committee of the National Assembly, the Council of Ethnic Minorities, committees of the National Assembly, National Assembly delegates, and deputies, People's Councils at all levels, the Central Committee of the Vietnam Fatherland Front, and its member organizations, within their jurisdiction, shall supervise the implementation of this Resolution.

Article 16. Implementation clauses

1. This Resolution takes effect from the date on which it is approved by the National Assembly.

2. In case there are different regulations on the same issue between this Resolution and other laws or resolutions of the National Assembly, the regulations of this Resolution shall apply. In case other legislative documents provide for more preferential or favorable incentives than those specified herein, the beneficiaries shall be entitled to choose to apply the most favorable level.

Article 17. Transitional provisions

1. The management and disposal of property formed during performance of scientific and technological tasks shall be carried out as follows:

a) The presiding organization specified in point a of clause 1 of Article 7 hereof that already has decisions on task approval between January 1, 2018, and before the effective date of this Resolution shall dispose of the property in accordance herewith if the competent authority/person has not issued a decision on property disposal in accordance with the law on management and use of public property;

b) The presiding organization not specified in point a of this clause that already has a decision on task approval between January 1, 2018, and before the effective date of this Resolution shall continue disposing of the property in accordance with the law on management and use of public property if the competent authority/person has not issued a decision on property disposal in accordance with the law on management and use of public property.

2. For contract packages under tasks, projects, operation leasing IT and digital transformation services specified in clause 2 of Article 10 hereof, which had planned contractor selection but contractors have not been selected by the effective date of this Resolution, the Ministers, the Heads of ministerial agencies, and the Presidents of provincial People's Committees may apply direct contracting in accordance with clause 2 of Article 10 hereof.

This Resolution was approved by the 15th National Assembly of the Socialist Republic of Vietnam at the 9th unexpected session on February 19, 2025.

PRESIDENT OF THE NATIONAL ASSEMBLY Tran Thanh Man