Circular 75/2021/TT-BTC financial management for Program on development of intellectual assets through 2030

CIRCULAR

Providing the financial management for implementation
of the Program on development of intellectual assets through 2030^[1]

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

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

Pursuant to the November 29, 2005 Law on Intellectual Property; the June 19, 2009 Law Amending and Supplementing a Number of Articles of the Law on Intellectual Property; and the June 14, 2019 Law Amending and Supplementing a Number of Articles of the Law on Insurance Business and the Law on Intellectual Property;

Pursuant to the Government’s Decree No. 163/2016/ND-CP of December 21, 2016, detailing the implementation of 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. 1068/QD-TTg of August 22, 2019, approving the intellectual property strategy through 2030, and the Prime Minister’s Decision No. 2205/QD-TTg of December 24, 2020, approving the Program on development of intellectual assets through 2030;

At the proposal of the Director of the Department of Public Expenditure;

The Minister of Finance promulgates the Circular providing the financial management for implementation of the Program on development of intellectual assets through 2030.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Circular provides the financial management for implementation of the Program on development of intellectual assets through 2030 (below referred to as the Program) under the Prime Minister’s Decision No. 2205/QD-TTg of December 24, 2020, approving the Program on development of intellectual assets through 2030 (below referred to as Decision No. 2205/QD-TTg).

2. This Circular applies to agencies, organizations and individuals participating in the management and implementation of the Program and other related agencies, organizations and individuals.

Article 2. Funds for implementation of the Program

1. Funds from the state budget:

a/ Central budget funds for non-business scientific and technological activities to support performance of scientific and technological tasks (projects, subjects and schemes) and general activities and regular tasks of the Program which are directly managed by central authorities; these tasks include:

- National scientific and technological tasks of the Program (managed by the Ministry of Science and Technology), including tasks that meet criteria of national scientific and technological tasks specified in the Law on Science and Technology and guiding documents, with priority given to tasks to be performed in areas inhabited by ethnic minority people, mountainous areas, and extreme difficulty-hit areas, and tasks of typical or complicated characteristics or professionally special tasks as specified by the Ministry of Science and Technology;

- Ministerial-level scientific and technological tasks (managed by ministries or central agencies), including tasks of the Program according to criteria of ministerial-level scientific and technological tasks;

- General activities and regular tasks for implementation of the Program which are managed by central authorities;

b/ Funds from local budgets:

- Local budget funds for non-business scientific and technological activities for performance of the Program’s tasks managed by local authorities; funds for general activities and regular tasks for implementation of the Program which are managed by local authorities; counterpart funds for performance of national tasks in localities (in case of necessity, local resources shall be additionally mobilized), with priority given to performance of tasks of protection registration and improvement of efficiency of management, utilization and development of intellectual assets with regard to collective marks, certification marks and geographical indications for key and special products and services of localities and products created under the One Commune, One Product (OCOP) Program.

- Local budget funds for performance of tasks of the Program integrated with national target programs, national programs and other socio-economic development programs falling under local management, with a view to improving efficiency of the protection, management, utilization and development of intellectual assets for key and special products and services of localities and enterprises.

2. Other funding sources, including:

a/ Funding sources of organizations, individuals and enterprises participating in performance of tasks of the Program;

b/ Funding sources mobilized from other lawful sources.

Article 3. Principles of providing funds from the state budget and other financial sources

1. State budget funds shall be included in annual state budget estimates of ministries, central agencies and localities according to management decentralization under the Law on the State Budget for performance of tasks of the Program, in which:

a/ The state budget shall wholly provide funds for the tasks specified at Point c, Clause 1; in Clause 2; at Points a, b and c, Clause 3, and in Clause 6, Section II, Article 1 of Decision No. 2205/QD-TTg;

b/ The state budget shall partially provide funds for performance of the tasks specified at Points a and b, Clause 1; Points d and dd, Clause 3; and in Clauses 4 and 5, Section II, Article 1 of Decision No. 2205/QD-TTg based on approved tasks on the following principles:

- For state management agencies, political organizations, socio-political organizations, and public non-business units having regular expenditures funded by the state budget: The state budget shall wholly provide funds for their task performance;

- For public non-business units self-financing part of their regular expenditures: The state budget shall partially provide funds based on their expected revenues (which must not exceed 70% of total estimated funds for task performance);

- For public non-business units self-financing their regular expenditures and investment costs, public non-business units self-financing their regular expenditures, non-public non-business units, enterprises and other organizations: The state budget shall provide funds not exceeding 50% of total estimated funds for task performance;

c/ Items and levels of expenditures covered by the state budget must comply with the provisions of Chapter II of this Circular and current regulations on regime and norms of state budget expenditures.

2. Agencies and organizations participating in performance of tasks of the Program shall work out plans on mobilization of financial sources, fully stating needs for funds detailed by funding source under Article 2 of this Circular and clearly explaining capacity to mobilize financial sources for performance.

3. Organizations and individuals performing tasks shall take the initiative in mobilizing non-budget resources, use and disburse mobilized funding sources under plans on mobilization of financial sources, ensuring the structure in proportion to approved state budget funds.

4. Items and levels of expenditures covered by other funding sources must comply with current regulations applicable to different funding sources; units are encouraged to comply with this Circular.

Article 4. Estimation, implementation and account-finalization of state budget funds for implementation of the Program

The estimation, implementation and account-finalization of state budget funds must comply with the law on the state budget, law on science and technology, and current regulations. This Circular specifically provides as follows:

1. Estimation of state budget funds: Annually, at the time of estimation of state budget funds, organizations and units assigned to perform tasks of the Program shall base themselves on approved tasks and guidance in this Circular to estimate funds for performance of tasks of the Program, then send such fund estimates to their managing agencies for inclusion in budget estimates of ministries, sectors or localities (according to the budget management decentralization) and send them to same-time finance agencies for submission to competent authorities for approval and concurrently to the Ministry of Science and Technology for summarization and coordinated implementation.

2. The allocation, assignment of estimates, advance payment, payment and account-finalization of funds must comply with the law on the state budget and law on science and technology and guiding documents, specifically as follows:

a/ Fund estimates for performance of national scientific and technological tasks of the Program shall be assigned to the Ministry of Science and Technology for signing of contracts with agencies assuming the prime responsibility for implementation;

b/ Fund estimates for performance of ministerial-level, local or grassroots (if any) scientific and technological tasks of the Program shall be assigned to ministries, localities and units assigned to assume the prime responsibility for implementation.

3. In case tasks cannot be performed strictly under plans; the mobilization and disbursement of other funding sources fall behind set schedules or are at variance with the structure and total amount stated in decisions of competent authorities or signed contracts; or allocated funds are used for improper purposes or in contravention of regulations:

The state agency competent to manage the Program shall take the following measures: terminating tasks; or excluding from account-finalization reports or recovering and remitting into the state budget the expenses paid for improper purposes (for state budget funds), requesting units assuming the prime responsibility for task performance to handle such expenses (for other funding sources), and apply other remedies according to its competence or request competent agencies to handle such expenses in accordance with law;

In case of termination of tasks; and recovery of expenses paid in contravention of regulations at the State Treasury, the state agency competent to manage the Program shall issue decisions on termination of tasks and recovery of expenses paid in contravention of regulations, then send them to the State Treasury for use as a basis for recovery and remittance of such expenses into the state budget.

Chapter II

EXPENDITURE ITEMS AND LEVELS      

Article 5. Tasks of intensifying activities to create intellectual assets and improving quality of human resources for innovation and intellectual property

1. Providing services of intellectual property information and invention maps; assisting science and technology organizations and innovative startups in searching and exploiting intellectual property information in order to create protectable intellectual assets and scientific articles of high applicability; rendering support for formation and development of organizations providing services of analyzing invention information and forecasting technology development trends.

a/ Assistance and support tasks shall be formulated in the form of scientific and technological tasks under regulations of the Ministry of Science and Technology;

b/ Fund estimates for task performance 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 formulation and assignment of fund estimates and account-finalization of funds for scientific and technological tasks funded by the state budget (below referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN), and current regulations on regime and norms of state budget expenditures.

2. Formulating and implementing programs on training and further training from basic level to advanced level in intellectual property suitable to different groups of trainees: Expenditure items and levels must comply with the Ministry of Finance’s Circular No. 36/2018/TT-BTC of March 30, 2018, guiding the estimation, management, use and account-finalization of funds for training and further training of cadres, public servants and public employees.

Article 6. Tasks of promoting domestic and overseas registration for protection of intellectual assets

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

a/ For domestic protection registration:      

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

- For applications for registration for protection of industrial designs and marks: VND 15 million/protection title.

b/ For overseas registration for protection of the subject matters specified at Point a, Clause 1 of this Article: VND 60 million/accepted valid application or equivalent document under regulations of international organizations or filing countries.

c/ For tasks managed by ministries or central agencies, the funding levels specified at Points a and b of this Clause are the maximum levels of support from the state budget. Other arising expenses (if any) shall be covered by units participating in the Program;

For tasks managed by local authorities, based on relevant jobs and specific conditions of such localities, provincial-level People’s Committees shall submit to provincial-level People’s Councils for decision specific support levels suitable to the fund-balancing capacity of local budgets.

2. Domestic and overseas protection registration for geographical indications, certification marks, or collective marks for national products, key and special local products and services, products under the OCOP Program or symbols of national geographical indications: Support tasks shall be formulated in the form of scientific and technological tasks under regulations of the Ministry of Science and Technology. Fund estimates for task performance must comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN and current regulations on regime and norms of state budget expenditures.

Article 7. Tasks of improving efficiency of the management, utilization and development of intellectual assets

1. Support shall be provided for:

a/ Building and operation of the system for management of geographical indications, certification marks, collective marks and products under the OCOP Program together with registration of production unit codes, food safety, quality certification, and certification and tracing of origin of protected products;

b/ Utilization and development of geographical indications, certification marks, collective marks and products under the OCOP Program toward production cooperation and linkage associated with sale of protected products in value chains; introduction and promotion, and organization of other trade promotion activities for utilization and development of the value of, intellectual assets;

c/ Management and use of symbols of national geographical indications, and assistance for use of national geographical indications at home and abroad;

d/ Utilization of protected Vietnamese inventions and utility solutions, and foreign inventions unprotected or with expired protection term in Vietnam;

dd/ Management of intellectual assets for enterprises and science and technology organizations; and assistance and consultancy for valuation and auditing of intellectual assets, focusing on inventions, trade names and marks.

2. The support tasks specified in Clause 1 of this Article shall be formulated in the form of scientific and technological tasks under regulations of the Ministry of Science and Technology. Fund estimates for task performance must comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN and current regulations on regime and norms of state budget expenditures.

Article 8. Tasks of promoting and improving effectiveness of the enforcement of and fighting against infringement of intellectual property rights

1. Provision of support funds for the application of measures to protect and improve effectiveness of the enforcement of intellectual property rights must comply with Points a and b, Clause 1, Article 5 of this Circular.

2. Provision of support funds for the organization of displays and exhibitions for distinguishing intellectual property rights-protected products from intellectual property rights-infringing products:

The state budget shall provide support funds for payment of expenses for renting ground floors (including also power, water, sanitation and security charges); expenses for transportation, designing and installation of stalls and booths; expenses for general operations of organizing committees (overall decoration, opening and closing ceremonies, printing of documents, and other related expenses); expenses for hiring experts for identification and selection of products, search for and evaluation of protected products and infringing products. The maximum support level is VND 10 million/participating unit.

Article 9. Tasks of developing and improving capacity of intermediary organizations and intellectual property rights holders

1. Support shall be provided for:

a/ Improvement of capacity of intermediary organizations participating in the control and management of products bearing protected geographical indications, certification marks or collective marks;

b/ Improvement of capacity and operation effectiveness of managers and users of geographical indications, certification marks, collective marks and plant varieties; organizations representing or managing and holders of copyright and related rights;

c/ Development of services of intellectual property assessment and provision of consultancy on management and development of intellectual assets of enterprises, research institutes and universities.

2. The support tasks specified in Clause 1 of this Article shall be formulated in the form of scientific and technological tasks under regulations of the Ministry of Science and Technology. Fund estimates for task performance must comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN and current regulations on regime and norms of state budget expenditures.

Article 10. Tasks of forming and developing the intellectual property culture in the society

1. Carrying out public communication in the mass media to improve public awareness about intellectual property, thereby promoting innovation and upholding the sense of and responsibility for respecting intellectual property rights:

a/ Expenses for production of materials and publications in the form of press works or publications (programs, columns, feuilletons, chronicles, articles) must comply with the Government’s Decree No. 18/2014/ND-CP of March 14, 2014, providing the regime of royalties in the field of press and publication;

b/ Expenses for production of materials and publications in the form of literature or artistic works (paintings, panels, posters, banners, slogans, electronic signboards) must comply with the Government’s Decree No. 21/2015/ND-CP of February 14, 2015, providing royalties and remunerations for cinematographic, fine-arts, photographic and stage works and other types of performing arts;

c/ Expenses for production of materials and publications in the form of television or radio broadcasts must comply with the Ministry of Information and Communications’ Circular No. 03/2018/TT-BTTTT of April 20, 2018, promulgating techno-economic norms for production of television broadcasts, and the Ministry of Information and Communications’ Circular No. 09/2020/TT-BTTTT of April 24, 2020, promulgating techno-economic norms for production of radio broadcasts;

d/ Other expenses (for printing and distribution of printed newspapers and publications) must comply with current regulations on regime and norms of state budget expenditures, and shall be paid under contracts and according to actually paid amounts within estimates approved by competent authorities, ensuring thrift and efficiency;

dd/ Expenses for holding public communication conferences to improve public awareness about intellectual property must comply with the Ministry of Finance’s Circular No. 40/2017/TT-BTC of April 28, 2017, providing the regime of work-trip allowances and expenses for conferences.

2. The compilation and distribution of materials on intellectual property must comply with the Ministry of Finance’s Circular No. 76/2018/TT-BTC of August 17, 2018, guiding items and levels of expenses for formulation of training programs, compilation of teaching courses for study subjects of higher education and vocational education.

3. The development and operation of software and applications on electronic devices and mobile devices for provision of information, support and consultancy on intellectual property must comply with Points a and b, Clause 1, Article 5 of this Circular.

4. Organization of ceremonies to honor and commend collectives and individuals that have recorded achievements in intellectual property activities:

a/ Based on practical conditions, agencies managing the Program shall work out plans on organization of ceremonies to honor and commend collectives and individuals that have recorded high achievements in intellectual property activities and issue regulations on commendation in accordance with the Law on Emulation and Commendation and guiding documents;

b/ Expenses for commendation must comply with the Government’s Decree No. 91/2017/ND-CP of July 31, 2017, detailing the implementation of a number of articles of the Law on Emulation and Commendation.

In case of mobilizing lawful funding sources other than state budget funds from domestic and overseas organizations and individuals for honoring and commending collectives and individuals that have recorded high achievements in intellectual property activities: Expense items and levels must comply with specific commendation regulations of donors after they are permitted by competent agencies to organize commendation in accordance with law.

Article 11. Expenses for management and general activities of the Program           

1. Expenses for public information and communication about the Program and results of performance of tasks of the Program must comply with current regulations on regime and norms of state budget expenditures and shall be paid under contracts and according to actually paid amounts within approved estimates.

2. Expenses for provision of consultancy on identification of tasks and placement of orders; selection of organizations and individuals for performance of tasks of the Program; examination and evaluation for acceptance testing of tasks of the Program; application, popularization and multiplication of task performance results; hiring of consultants (if necessary) to provide consultancy on contents and tasks arising in the course of management and organization of implementation of the Program; and holding of scientific seminars must comply with Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

3. Expenses for investigation and survey for formulation and organization of activities to direct and organize the implementation of the Program; investigation and survey for evaluation of potential of products and services in order to determine conformity of protection subject matters and criteria at home and abroad, and manage and develop intellectual assets must comply with the Ministry of Finance’s Circular No. 109/2016/TT-BTC of June 30, 2016, providing the estimation, management, use and account-finalization of funds for organization of statistical surveys and national statistical surveys.

4. Expenses for payment of work-trip allowances and holding of conferences on preliminary review and final review of the Program must comply with the Ministry of Finance’s Circular No. 40/2017/TT-BTC of April 28, 2017, providing the regime of work-trip allowances and expenses for conferences.

5. Expenses for stationery and payment of public service charges (power, water and communication charges) shall be paid under contracts and according to actually paid amounts within approved estimates.

6. Expenses for inbound and outbound delegations must comply with the Ministry of Finance’s Circular No. 102/2012/TT-BTC of June 21, 2021, providing the regime of work-trip allowances for state officials and civil servants on overseas short-term working trips funded by the state budget; and the Ministry of Finance’s Circular No. 71/2018/TT-BTC of August 10, 2018, providing the regime of reception of foreign guests entering to work in Vietnam, expenses for holding international conferences and seminars in Vietnam and reception of foreign guests.

7. Other expenses directly for the management and general activities of the Program must comply with current regulations on regime and norms of state budget expenditures and shall be paid under contracts and according to actually paid amounts within approved estimates.

When it is necessary to pay expenses for procurement of office equipment and repair of assets to serve the management and general activities of the Program, agencies and units assigned to manage the Program shall use annually assigned funds for regular expenditures to pay such expenses under current regulations on standards, norms and regime of management and use of machinery and equipment of state agencies, organizations and public non-business units and regulations on use of state funds for procurement to maintain regular operations of agencies and units, and exclude them from fund estimates of the Program.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 12. Implementation provisions           

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

2. The Ministry of Finance’s Circular No. 14/2019/TT-BTC of March 15, 2019, providing the financial management for implementation of the Program on development of intellectual assets for the 2016-2020 period, ceases to be effective as of the effective date of this Circular.

3. The Ministry of Science and Technology, ministries, central agencies, provincial-level People’s Committees, and related organizations and individuals shall manage and use state budget funds for performance of tasks of the Program in an efficient manner and for proper purposes, ensuring no overlap with other programs and projects and compliance with current regulations on standards, norms and regime of expenditures, and submit to inspection and control by competent agencies in accordance with law.

4. Support funds for intellectual property consultancy, and utilization and development of intellectual assets for small- and medium-sized innovative startups shall be provided under the Government’s Decree No. 80/2021/ND-CP of August 26, 2021, detailing and guiding the implementation of a number of articles of the Law on Support for Small- and Medium-Sized Enterprises, not from funding sources of the Program.

5. In case the documents referred to in this Circular are revised or replaced, the revising or replacing documents shall apply.

6. Any difficulties or problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance and Ministry of Science and Technology for coordinated settlement.-

For the Minister of Finance
Deputy Minister
VO THANH HUNG