THE MINISTRY OFFINANCE | | THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness |
No. 45/2019/TT-BTC | | Hanoi, June 19, 2019 |
CIRCULAR
Prescribing the financial management of the implementation of the Scheme on provision of support for the national innovative startup ecosystem through 2025[1]
Pursuant to the June 18, 2013 Law on Science and Technology;
Pursuant to the June 25, 2015 Law on the State Budget;
Pursuant to the Government’s Decree No. 163/2016/ND-CP of December 21, 2016, detailing a number of articles of the Law on the State Budget;
Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Prime Minister’s Decision No. 844/QD-TTg of May 18, 2016, approving the Scheme on provision of support for the national innovative startup ecosystem through 2015;
At the proposal of the Director of the Department of Administration and Non-Business Finance;
The Minister of Finance promulgates the Circular prescribing the financial management of the implementation of the Scheme on provision of support for the national innovative startup ecosystem through 2025.
Chapter I
GENERAL PROVISIONS
Article 1.Scope of regulation and subjects and application
1. This Circular prescribes the financial management of the implementation of the Scheme on provision of support for the national innovative startup ecosystem through 2025 mentioned in the Prime Minister’s Decision No. 844/QD-TTg of May 18, 2016, approving the Scheme on provision of support for the national innovative startup ecosystem through 2025 (below referred to as Scheme 844).
2. This Circular applies to organizations and individuals engaged in the management and implementation of Scheme 844 and organizations and individuals entitled to support provided in Section II, Article 1 of the Prime Minister’s Decision No. 844/QD-TTg of May 18, 2016, approving Scheme 844 (below referred to as Decision 844).
Article 2.Funds for implementation
Funds for implementation of Scheme 844 come from the following sources:
1. State budget funds for investment in development of science and technology which are allocated in annual state budget estimates of ministries, central agencies and localities: To be used for construction investment activities specified at Points 1 and 2, Section III, Article 1 of Decision 844. The allocation, management and use of funds from this source must comply with the Law on Public Investment and Law on the State Budget and guiding documents.
2. State budget funds for non-business science and technology activities, which are allocated in annual state budget estimates of ministries, central agencies and localities according to the delegation of management authority under the Law on the State Budget, shall be used for:
a/ The tasks prescribed at Points 3, 4, 5, 6, 7, 8, 9 and 11, Section III, Article 1 of Decision 844; general activities and regular tasks of Scheme 844. The items and levels of expenditures for these activities must comply with the provisions of Chapter II of this Circular.
b/ Provision of partial support for projects on first-time repair (covering repair, renovation, procurement and installment of equipment) and installment of information technology infrastructure facilities of centralized startup support service centers prescribed at Point 2, Section III, Article 1 of Decision 844 in case project-implementing units have already had grounds and infrastructure facilities for these centers.
Based on annual budget-balancing capacity, ministers, heads of central agencies and chairpersons of provincial-level People’s Committees (for projects managed by localities as delegated) shall decide and approve specific projects on first-time repair and installment of information technology infrastructure facilities of centralized startup support service centers under their management as appropriate. The maximum support level is VND 1,000,000,000 (one billion Vietnam dong) per approved project.
3. Funds from the National Technology Renewal Fund, science and technology development funds of ministries, central agencies and localities, and other off-state budget financial funds shall be used to provide donation and support for tasks of Scheme 844 which are also tasks of these funds. The donation and support levels must comply with the charter and financial regulation of each of these funds.
Tasks of Scheme 844 will not be entitled to support from the state budget if they have been provided with support from the National Technology Renewal Fund, science and technology development funds of ministries, central agencies and localities, and other off-state budget financial funds.
4. Other sources, including:
a/ Funds of organizations and individuals engaged in the performance of the tasks of Scheme 844.
b/ Science and technology development funds of enterprises and domestic and foreign investment funds, which will be used to provide donation and support for tasks of Scheme 844.
c/ Funds mobilized from other lawful sources.
Article 3.Principles of provision and use of support from the state budget
1. State budget funds for the performance of tasks of Scheme 844 shall be balanced based on its proportion to funds mobilized from other sources for these tasks as approved. The State shall ensure the allocation of sufficient funds for providing support for approved tasks according to the contents and principles prescribed in this Circular.
2. State budget funds for provision of support for approved tasks shall be planned in detail by funding source; and be allocated and used according to the implementation progress of, and structure of funding sources for, these tasks.
Article 4.Principles of mobilization of financial sources
1. Tasks of Scheme 844 must have plans for mobilization of financial sources, clearly stating the demand for funds from each of the sources specified in Article 2 of this Circular and explaining the possibility for mobilization of financial sources for implementation.
2. Competent state agencies shall, when approving tasks of Scheme 844, base themselves on this Circular to determine the levels of expenditures from other funding sources for performance of such tasks, ensuring the financial structure and funds for implementation of Scheme 844.
3. Organizations and individuals performing tasks shall take the initiative in mobilizing funds from sources other than the state budget and use and disburse mobilized funds under plans on mobilization of financial sources, ensuring the proportion of these funds to the state budget funds as approved.
4. Spending norms, cost accounting and finalization of funds from other sources must comply with current regulations applicable to these sources. Units are encouraged to apply this Circular.
Chapter II
SPECIFIC PROVISIONS
Article 5.Items and levels of expenditures for organizing innovative startup festivals
1. Expenses for hiring venues for organizing events and expenses for public communications about events and for operation of the Organizing Committees (decoration, opening ceremony, closing ceremony, printing of documents, and other related expenses): To comply with current regulations on spending regime and norms of the state budget and be paid under contracts on the basis of actually arising amounts within the estimates approved by the Minister of Science and Technology, for funds coming from the Ministry of Science and Technology, or by local competent agencies, for funds coming from localities organizing events, ensuring thrift and efficiency.
2. Expenses for providing support for rent of grounds (expenses for electricity, water, sanitation, and security), expenses for transport of equipment and devices, designing and installment of stands, and communication about events: The maximum support level is VND 10 million/participating unit.
3. Expenses for receiving international delegations and guests; holding conferences and seminars at home and abroad during the period of organizing events under approved programs and plans: To comply with the Ministry of Finance’s Circular No. 71/2018/TT-BTC of August 10, 2018, providing the reception of foreign guests on working visits to Vietnam; expenses for organization of international conferences and seminars in Vietnam, and reception of domestic guests (below referred to as Circular No. 71/2018/TT-BTC) and Circular No. 40/2017/TT-BTC of April 28, 2017, providing working-trip allowances and expenses for organization of conferences (below referred to as Circular No. 40/2017/TT-BTC) (applicable to domestic conferences and seminars).
4. Expenses for organizing innovative startup contests in different fields or sectors or in localities and grassroots units:
a/ Based on their practical conditions, ministries, central agencies, localities, and grassroots units shall formulate plans on organization and regulations on award of prizes of innovative startup contests in different fields or sectors or in localities and grassroots units under the Government’s Decree No. 78/2014/ND-CP of July 30, 2014, on Ho Chi Minh Prize, State Prize and other science and technology prizes (below referred to as Decree No. 78/2014/ND-CP) and guiding documents (if any).
b/ Expense items and levels: To comply with the expense items and levels applicable to competitive festivals and contests on scientific-technological and technical innovation organized by ministries, central agencies and provinces or centrally run cities prescribed in the Ministry of Finance’s Circular No. 27/2018/TT-BTC of March 21, 2018, providing the financial regime applicable to the organization of the Vietnam Scientific and Technological Innovation Prize, Technical Innovation Contest, and the Youth’s Innovation Contest.
c/ For innovative startup contests for which prize money comes from the state budget: The time limit for organizing the contests and award of prizes must comply with Decree No. 78/2014/ND-CP.
d/ In case of mobilizing funds from other lawful sources (other than the state budget) from organizations and individuals at home and abroad to organize innovative startup contests in different fields and sectors or in localities and grassroots units: Expense items and levels and time limits for organizing the contests and awarding prizes must comply with the specific regulations on award of prizes formulated by donors after competent authorities permit the organization of such contests in accordance with law.
Article 6.Items and levels of expenses for training and improving capacity of and services for innovative startups
1. Provision of support for the purchase of copyright of startup training programs and transfer and dissemination of startup course books which have been researched and successfully piloted at home or abroad to a number of education institutions, incubators, and business accelerators: To comply with the current regulations on the spending regime and norms of the state budget and be paid under contracts on the basis of actually arising amounts within approved estimated funds, ensuring thrift, efficiency and compliance with the regulations on bidding, order placement and task assignment. Particularly:
a/ For public non-business units of which current expenditures are covered by the state budget: The state budget shall cover all expenses.
b/ For public non-business units of which current expenditures are partially covered by themselves: The state budget shall partially cover expenses based on the revenue collection capacity of these units (but must not exceed 70% of total estimated expenses).
c/ For public non-business units of which current expenditures and investment expenditures are covered by themselves, public non-business units of which current expenditures are covered by themselves; non-public non-business units and enterprises: The state budget shall cover up to 50% of total estimated expenses.
2. Provision of support for hiring domestic and international experts to provide innovative startup training courses, train startup mentors and startup investors at a number of education institutions, incubators and business accelerators:
a/ Requirements on qualifications and competencies of experts must comply with relevant regulations of the Ministry of Science and Technology.
b/ For domestic experts: Units assigned to organize training programs shall base themselves on contents and requirements of jobs for which experts are to be hired to negotiate rates for hiring experts and make and submit to competent agencies written explanations about results of hiring of experts and criteria for evaluating these results for the latter to approve the number of experts to be hired and expenses for hiring experts under work package contracts. The level of expenses for hiring experts must not exceed VND 15,000,000/expert/training course.
In case of necessity to organize long-time intensive training courses (each of at least 30 days), the level of expenses for hiring experts must not exceed VND 40,000,000/expert/training course.
c/ For foreign experts: Units assigned to organize training courses shall base themselves on contents and requirements of jobs for which experts are to be hired to negotiate rates for hiring experts make and submit to competent agencies written explanations about results of hiring of experts and criteria for evaluating these results for the latter to approve the number of experts to be hired and expenses for hiring experts under work package contracts.
The level of payment to foreign experts shall be decided by heads of agencies competent to approve training programs after reaching agreement with these experts under contracts and within approved estimated funds. Total estimated funds for hiring foreign experts must not exceed 50% of total funds estimated for the performance of the tasks.
Article 7.Items and levels of expenses for development of physical-technical foundations serving innovative startup activities
1. Provision of partial support for upgrading physical-technical foundations of a number of incubators, business accelerators and organizations providing shared equipment to startup groups and innovative enterprises:
a/ Entities entitled to the support under this Clause must meet the Ministry of Science and Technology-prescribed conditions on incubators, business accelerators and organizations providing shared equipment to startup groups and innovative enterprises.
b/ Units shall formulate and manage projects on upgrading of physical and technical foundations under current regulations, in which the total estimated support for upgrading of physical and technical foundations must not exceed 30% of total funds for the project implementation approved by competent authorities.
2. Provision of support for the performance of the task of consultancy on the establishment of science and technology enterprise incubators, establishment of technology incubators and incubation centers: The support level must not exceed VND 80,000,000/task/enterprise. Contents of consultancy activities must comply with specific guidance of the Ministry of Science and Technology.
Article 8.Items and levels of expenses for communications about innovative startup activities
1. To support up to 50% of expenses for the formulation of communications programs on startup activities, startup support and startup investment support and for dissemination about Vietnam’s successful startup examples under tasks approved by competent authorities.
2. Expenses for communications and dissemination activities shall be estimated under the following regulations:
a/ Expenses for the production of materials and publications in the form of press and publication works (programs, specialized columns, feuilletons, narratives and articles): To comply with the Government’s Decree No. 18/2014/ND-CP of March 14, 2014, providing press and publication royalty.
b/ Expenses for the production of materials and publications in the form of literary and art works (paintings, panels, posters, banners and electronic boards): To comply with the Government’s Decree No. 21/2015/ND-CP of February 14, 2015, providing royalty and remuneration for cinematographic, art, photographic and stage works and other performance arts.
c/ Expenses for the production of materials and publications in the form of television broadcasts: To comply with the Ministry of Information and Communications’ Circular No. 03/2018/TT-BTTT of April 20, 2018, promulgating techno-economic norms on production of television broadcasts.
d/ Other expense items (expenses for printing and distribution, for print press, and publications and expenses for communications on social networks): To comply with current regulations on spending regime and norms of the state budget and be paid under contracts and based on actually arising amounts within approved estimates, ensuring thrift and efficiency.
dd/ Expenses for holding conferences to disseminate Vietnam’s successful startup and startup support examples: To comply with Circular No. 40/2017/TT-BTC.
3. Heads of agencies and units assigned the task of conducting communications about innovative startup activities shall select forms, products and contents of communications activities and base themselves on Clauses 1 and 2 of this Article to approve estimated expenses for performance of these activities within their assigned cost estimates according to their competence, ensuring compliance with policies and regimes, thrift, efficiency and compliance with the regulations on bidding, order placement and task assignment.
Article 9.Items and levels of expenses for connection of startup networks
1. Provision of support for holding conferences and seminars to connect startup, startup support and venture investment networks at home and in the region and world: To comply with Circular No. 40/2017/TT-BTC and Circular No. 71/2018/TT-BTC (applicable only to international conferences and seminars under programs and plans approved by competent authorities), particularly:
a/ For state agencies and public non-business units of which current expenditures are covered by the state budget: The state budget shall cover all expenses for holding conferences and seminars under programs and plans approved or assigned by competent authorities.
b/ For public non-business units of which current expenditures are partially covered by themselves: The state budget shall support part of expenses; the support level shall depend on the revenue collection capacity of units (but must not exceed 70% of total estimated expenses for holding conferences and seminars under programs and plans approved or assigned by competent authorities).
c/ For public non-business units of which current expenditures and investment expenditures are covered by themselves, public non-business units of which current expenditures are covered by themselves; non-public non-business units and enterprises: The state budget shall cover up to 50% of total estimated expenses for holding conferences and seminars under programs and plans approved or assigned by competent authorities.
2. Provision of support for hiring experts to connect startup networks and startup events and connect with startup experts in the region and world:
a/ Requirements on qualifications and competencies of experts must comply with relevant regulations of the Ministry of Science and Technology.
b/ For domestic experts: Units assigned to organize connection programs shall base themselves on contents and requirements of jobs for which experts are to be hired to negotiate rates for hiring experts and make and submit to competent agencies written explanations about results of hiring of experts and criteria for evaluating these results for the latter to approve the number of experts to be hired and expenses for hiring experts under work package contracts. The level of expenses for hiring experts must not exceed VND 10,000,000/expert/program.
c/ For foreign experts: Units assigned to organize connection programs shall base themselves on contents and requirements of jobs for which experts are to be hired to negotiate rates for hiring experts and make and submit to competent agencies written explanations about results of hiring of experts and criteria for evaluating these results for the latter to approve the number of experts to be hired and expenses for hiring experts under work package contracts.
The level of payment to foreign experts shall be decided by heads of agencies competent to approve connection programs after reaching agreement with these experts under contracts and within approved cost estimates.
Article 10.Items and levels of expenses for provision of support for innovative startup businesses
1. Provision of partial support for innovative startup businesses to cover the payment of remuneration for direct labor; use of innovative startup services; use of digital space and online support services; expenses for trial production, production of sample products, improvement of technologies and participation in overseas short-term training courses, with priority given to innovative startup businesses having recorded outstanding achievements or attained high rankings at innovative startup contests in national or international innovative startup events.
2. Specific support items and levels are prescribed as follows:
a/ Support for covering expenses for innovative startup enterprises to pay remuneration for direct labor:
- Supported tasks must be formulated in the form of science and technology tasks under regulations of the Ministry of Science and Technology.
- Estimated expenses for the performance of tasks must comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN of April 22, 2015, of the Ministry of Finance and Ministry of Science and Technology, guiding norms for the formation and allocation of cost estimates and finalization of funds for state budget-funded science and technology tasks (below referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).
- Support period: not exceeding 1 year/business.
- Number of businesses entitled to support: not exceeding 10 businesses/year.
b/ Support for covering expenses for use of innovative startup services (including startup training and mentoring; product and service marketing and advertisement; exploitation of information on technologies and innovations; payment and finance; evaluation and valuation of scientific research and technological development outcomes and intellectual assets; legal consultancy, intellectual property, investment in and establishment of science and technology enterprises; and commercialization of scientific research and technological development outcomes and intellectual assets): The support level must not exceed VND 80,000,000/enterprise.
c/ Support for covering up to 50% of expenses for use of digital space and online support services; expenses for trial production, production of sample products and improvement of technologies for innovative startup businesses:
- The supported tasks must be formulated in the form of science and technology tasks under regulations of the Ministry of Science and Technology.
- Estimated expenses for the performance of tasks must comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.
- Number of businesses entitled to support: not exceeding 10 businesses/year.
d/ Support for covering up to 50% of expenses for innovative startup businesses to participate in overseas short-term training courses organized by prestigious overseas business accelerators (each business may send no more than 2 persons to attend training courses):
- The Ministry of Science and Technology shall assume the prime responsibility for announcing the selection of innovative startup businesses to participate in training courses, decide on contents and levels of expenses and total support levels for each enterprise, ensuring compliance with regulations.
- Contents and levels of expenses for participating in training courses must comply with the Ministry of Finance’s Circular No. 88/2017/TT-BTC of August 22, 2017, providing the financial mechanism for implementation of the Scheme on state budget-funded training and further training of scientific and technological staff at home and abroad.
- Number of businesses entitled to support: not exceeding 10 businesses/year.
Article 11.Items and levels of expenses for management and general activities of Scheme 844
1. Expenses for publication information and communications about Scheme 844 and results of the performance of tasks under Scheme 844: To comply with current regulations on spending regime and norms of the state budget and be made under contracts and based on actually arising amounts within approved estimates.
2. Expenses for task identification consultancy; selection of tasks of Scheme 844; inspection and acceptance testing of tasks of Scheme 844; organization of scheduled and unscheduled meetings of the Scheme 844 Executive Board; and organization of symposiums: To comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.
3. Expenses for surveys, making of statistics, evaluation and building of a database on the innovative startup ecosystem:
a/ Contents and number of surveys must comply with approving decisions of the Minister of Science and Technology.
b/ Items and levels of expenses must comply with the Ministry of Finance’s Circular No. 109/2016/TT-BTC of June 30, 2016, prescribing the estimation, management, use and finalization of funds for implementation of statistical surveys and national statistical surveys.
4. Expenses for researches and improvement of mechanisms and policies to boost the development of the innovative environment: To comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.
5. Expenses for payment of working-trip allowances and holding preliminary and final reviews of Scheme 844: To comply with Circular No. 40/2017/TT-BTC.
6. Expenses for stationeries and payment of charges for public services (electricity, water and communications): To be paid under contracts and based on actually arising amounts within approved estimates.
7. Expenses for outbound and inbound delegations: To comply with the Ministry of Finance’s Circular No. 102/2012/TT-BTC of June 21, 2012, providing working-trip allowances for state officials and public employees on overseas short-term working trips funded by the state budget, and Circular No. 71/2018/TT-BTC.
8. Expenses for the maintenance and operation of the national innovative startup portal and the information system assisting the management of Scheme 844; procurement of office equipment and repair of assets serving the management and general operations of Scheme 844: To comply with the current regulations on creation of electronic information and royalty applicable to electronic newspapers; criteria, norms and regimes of management and use of machinery and equipment of state agencies, organizations and public non-business units, and regulations on use of state capital for procurement for regular operations of agencies and units.
9. Expenses for provision of support for staffs of the Scheme 844 Executive Board: Based on job requirements of Scheme 844 and the number of payroll employees assigned by competent authorities, the Ministry of Science and Technology shall take the initiative in arranging and deciding on the use of full-time and assisting staffs of the Scheme 844 Executive Board under regulations. The support level must not exceed VND 4,500,000/person/month.
10. Other expenses in direct service of general operations of Scheme 844: To comply with current regulations on spending regime and norms of the state budget and be paid under contracts and based on actually arising amounts within approved estimates.
Article 12.Estimation, execution and finalization of state budget funds for the implementation of Scheme 844
The estimation, execution and finalization of state budget funds must comply with the Law on the State Budget, Law on Public Investment and current regulations. A number of specific contents are guided as follows:
1. Estimation: Annually, at the time of estimating state budget revenues and expenditures, organizations and units assigned to perform tasks of Scheme 844 shall base themselves on approved tasks and the guidance of this Circular to estimate funds for the performance of tasks of Scheme 844 and send these estimates to their managing agencies for the latter to include them in estimates of ministries, sectors or localities (according to delegation of state budget management authority) and send them to finance agencies and planning and investment agencies (for development investment expenses) for subsequent submission to competent authorities for approval, and concurrently to the Ministry of Science and Technology for summarization and coordination in implementation.
2. The allocation and assignment of cost estimates, advance payment, payment and finalization of funds for implementation must comply with the Law on the State Budget and Law on Public Investment and guiding documents.
Article 13.Financial inspection of the implementation of Scheme 844
1. Annually, the Ministry of Science and Technology shall assume the prime responsibility for, and coordinate with the Ministry of Finance, other ministries, related central agencies, localities and units in, inspecting on a scheduled or unscheduled basis the performance of tasks, contents, management, use, payment and finalization of funds for the implementation of Scheme 844.
Central and local units assigned to manage funds and related units shall insect on a scheduled or unscheduled basis the management, use, payment and finalization of funds for performance of tasks of Scheme 844.
2. In case a task is not performed as planned or the raising and disbursement of funds from other sources do not conform with the set schedule or the structure and total level of funds prescribed in the relevant approving decision of a competent authority or signed contracts; or the allocated funds are used improperly: State agencies competent to manage funds of Scheme 844 shall take the following handling measures: stopping the disbursement of support funds from the state budget; suspending the performance of tasks; reversing and recovering improper expenditures for remittance back to the state budget (for funds from the state budget), requesting the unit in charge of performing the task to settle improperly used expenditures (for funds from other sources), and other forms of handling according to their competence, or proposing competent agencies to handle violations in accordance with law.
In case of suspending the performance of tasks and recovering improperly used expenditures at the State Treasury: State agencies competent to manage Scheme 844 shall issue a decision on suspension of the performance of the tasks and recovery of improperly used expenditures and at the same time, send them to the State Treasury for use as a basis for recovery and remittance of funds into the state budget.
Chapter III
ORGANIZATION OF IMPLEMENTATION
Article 14.Organization of implementation
1. Contents and levels of state budget expenditures for provision of support for the performance of tasks of Scheme 844 prescribed in this Circular are maximum ones. Based on the criteria and conditions for consideration and selection of organizations and individuals participating in Scheme 844 and resource-balancing capacity, ministers, heads of central agencies and provincial-level People’s Councils (for tasks of Scheme 844 performed by localities) shall decide on specific contents and levels of expenditures as appropriate.
2. The Ministry of Science and Technology, other ministries, central agencies, provincial-level People’s Committees, and organizations and individuals shall manage and use funds for performance of the tasks of Scheme 844, ensuring efficiency and avoiding overlaps with other programs and projects; ensuring compliance with prescribed purposes and current regulations on criteria, norms and regimes of expenditures and submission to the inspection and control by competent agencies in accordance with law.
Article 15.Implementation provisions
1. This Circular takes effect on September 5, 2019.
2. The expense levels prescribed in Clause 9, Article 11 of this Circular cease to be effective on the effective date of the document issued by a competent state agency to provide the new salary regime under Resolution No. 27-NQ/TW of May 21, 2018, of the 7thplenum of the XIIthParty Central Committee on reform of the salary policy applicable to cadres, public employees, civil servants, armed forces, and laborers of enterprises.
3. Tasks of Scheme 844 which have been approved by competent authorities before the effective date of this Circular may be further implemented under the regulations effective at the time of approval through the end of 2019.
4. In case the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.
5. Any difficulties and problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance for timely settlement.-
For the Minister of Finance
Deputy Minister
TRAN VAN HIEU
Vietnamese
Circular 45/2019/TT-BTC DOC (Word)
Circular 45/2019/TT-BTC PDF
