193/2025/QH15 on pilot implementation of special policies to create breakthroughs in national digital transformation

RESOLUTION

On pilot application of a number of special mechanisms and policies to create breakthroughs in science and technology development, innovation and national digital transformation^[1]

THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam;

Pursuant to Law No. 57/2014/QH13 on Organization of the National Assembly, which has a number of articles amended and supplemented under Law No. 65/2020/QH14 and Law No. 62/2025/QH15;

Pursuant to Law No. 80/2015/QH13 on Promulgation of Legal Documents, which has a number of articles amended and supplemented under Law No. 63/2020/QH14;

RESOLVES:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Resolution prescribes the pilot application of a number of special mechanisms and policies to create breakthroughs in science and technology development, innovation and national digital transformation.

Article 2. Subjects of application

This Resolution applies to domestic organizations and individuals; foreign organizations and individuals participating in science and technology, innovation and national digital transformation activities in Vietnam, and other related organizations and individuals.

Chapter II

SCIENCE, TECHNOLOGY AND INNOVATION ACTIVITIES

Article 3. Establishment and operation of enterprises based on the results of scientific research and technological development

1. Public science and technology organizations and public higher education institutions may establish or jointly establish enterprises, and contribute capital to enterprises to commercialize the results of scientific research and technological development that they own or are assigned to manage and use.

2. Public employees and public employees holding managerial titles working at public science and technology organizations and public higher education institutions may, after obtaining the consent of the heads of these  organizations/institutions, may contribute capital to, participate in managing and operating enterprises, or work at enterprises established or jointly established by these organizations/institutions to commercialize the research results created by these organizations/institutions.

Particularly, heads of public science and technology organizations or public higher education institutions must obtain the consent of the direct superior authorities.

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

1. Organizations and individuals engaged in scientific research and technological development activities shall be exempted from civil liability for the damage they cause to the State in the process of performing state budget-funded scientific and technological tasks, provided that they have fully complied with relevant procedures and regulations in the process of implementing scientific research and technological development activities.

2. Organizations in charge of state budget-funded scientific and technological tasks are not required to refund the funds used in case the tasks have come to the stage of description of research processes and contents but fail to achieve the expected results, provided that they have fully complied with regulations on management of scientific and technological tasks.

Article 5. Allocation of funds for scientific research and technological development under the fund mechanism

1. To prioritize the allocation of funds from the state budget to implement scientific and technological tasks under the fund mechanism through science and technology development funds. The estimation and allocation of funds from the state budget under the fund mechanism shall be carried out as follows:

a/ To estimate annual state budget funds for the implementation of scientific and technological tasks, including funds for transitional scientific and technological tasks and funds for new scientific and technological tasks;

b/ Annual state budget estimates for new scientific and technological tasks shall be made on the basis of the anticipated number of new tasks of the planning year, the annual average funds of new tasks in the year preceding the planning year and the estimated additional funds when there are changes in relevant policies and regimes and adjustments due to inflation or deflation;

c/ Annual state budget allocations for implementation of scientific and technological tasks through science and technology development funds shall be made by payment orders into these funds’ deposit accounts at the State Treasury.

2. The State’s science and technology development funds established in accordance with the Law on Science and Technology include:

a/ The National Foundation for Science and Technology Development, which is formed from initial allocations, annual additional allocations from the state budget, voluntary contributions and donations from organizations and individuals, and other lawful funding sources. The Ministry of Science and Technology is the managing body of the agency or unit assigned to manage this Fund;

b/ The science and technology development funds of ministries, ministerial-level agencies, government-attached agencies, provinces and centrally run cities, which are formed from initial allocations, annual additional allocations from the state budget, voluntary contributions and donations from organizations and individuals, and other lawful funding sources. Ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees are the managing bodies of the agencies and units assigned to manage these funds.

3. The performance of science and technology development funds shall be periodically assessed in accordance with science and technology development strategies and plans.

4. The agencies and units assigned to manage the science and technology development funds shall formulate plans and provide donations, support, and funding for organizations in charge of scientific and technological tasks according to the set schedule, and carry out examination and evaluation to ensure that organizations in charge of scientific and technological tasks use funds for proper purposes in compliance with the set requirements and disbursement progress.

5. The managing bodies of the agencies or units assigned to manage science and technology development funds shall examine and supervise the operation of the agencies managing science and technology development funds, ensuring the progress and effectiveness in disbursement and use of state budget allocations.

Article 6. Package expenditures in scientific research and technological development

1. It is permitted to apply the package expenditure mechanism to the state budget funds for implementation of scientific and technological tasks, except funds for procurement of assets for implementation of scientific and technological tasks, hire of outsourced services and overseas business trips.

2. The mechanism of package expenditure to final products may apply to scientific and technological tasks if the organizations in charge of scientific and technological tasks make commitments on the tasks’ products with the main quality criteria to be achieved.

3. Based on the budget estimates stated in the description of a scientific and technological task prepared by the organization in charge of the task, the agency competent to appraise and decide on the state budget funds for the task shall determine the package expenditure amounts for the expenditure items qualified for application of the package expenditure mechanism. The in-charge organization shall enjoy autonomy and accountability in deciding on the use of package expenditures; may adjust the expenditure items; and decide on the use of funds sourced from the task’s labor costs to hire domestic and foreign experts at the agreed rates. The in-charge organization shall be held responsible for ensuring that funds are used for proper purposes in an efficient and economical manner; and shall give explanations when requested by functional agencies.

Article 7. Ownership, management and use of scientific research and technological development results and assets procured for implementation of scientific and technological tasks

1. Assets procured for implementation of state budget-funded scientific and technological tasks that are non-consumable items as specified in Clause 2, Article 112 of the Civil Code shall be handled as follows:

a/ In case the in-charge organizations are state agencies; units of the people’s armed forces; public non-business units; agencies of the Communist Party of Vietnam; socio-political organizations; or socio-political-professional organizations (below collectively referred to as agencies, organizations and units): Assets procured for the implementation of the scientific and technological tasks shall, after their intended use purposes have been fulfilled, be regarded as assets assigned by the State to the agencies, organizations or units for management and use, without having to wait until the tasks are completed and carry out procedures for assignment of the right to use the assets and for asset handover. The accounting, management, and use of such assets must comply with the law on management and use of public assets applicable to agencies, organizations, and units.

b/ For scientific and technological tasks of which the in-charge organizations  are not those specified at Point a of this Clause: Assets procured for the implementation of the scientific and technological tasks shall, after their intended use purposes have been fulfilled, be regarded as assets assigned by the State to the in-charge organizations, without having to wait until the tasks are completed and carry out procedures for assignment of the right to own or use the assets and for asset handover. The accounting, management and use of assets must comply with the regulations applicable to the in-charge organizations, depending on their organizational type.

2. The organizations in charge of state budget-funded scientific and technological tasks that are the agencies, organizations or units specified at Point a, Clause 1 of this Article have the right to manage and use the results of the scientific and technological tasks not falling within the scope of protection of others’ intellectual property rights without having to carry out procedures for assignment of management and use rights. The in-charge organizations specified at Point b, Clause 1 of this Article have the right to own property rights over the results of scientific and technological tasks not falling within the scope of protection of others’ intellectual property rights without having to carry out procedures for assignment of ownership.

The provisions of this Clause do not apply to the following cases:

a/ Scientific and technological tasks in the field of national defense and security, unless the in-charge organizations are agencies or units under the Ministry of National Defense or the Ministry of Public Security;

b/ The organizations in charge of scientific and technological tasks are organizations involving foreign elements or headquartered abroad.

3. Agencies, organizations and units that have the right to manage and use the results of scientific and technological tasks specified in Clause 2 of this Article are entitled to register intellectual property rights over the results of the tasks when meeting the requirements of the law on intellectual property. When granted a protection title, these agencies, organizations or units may act as a representative to exercise the rights of the owner. The commercialization of research results must comply with Article 8 of this Resolution.

4. Organizations that own scientific research and technological development results prescribed in Clause 2 of this Article have the right to publish and register intellectual property rights over the results when meeting the requirements of the law on intellectual property.

5. In necessary cases, the State may reclaim the research and development results of state budget-funded scientific and technological tasks for the purpose of widespread dissemination in service of the community, disease prevention and treatment, or public nutrition, or for other urgent needs of society.

6. In case after 3 years from the date of completion of a state budget-funded scientific and technological task, the in-charge organization fails to deploy the application of the results of the task while another organization has the demand therefor, the agency competent to approve the task shall reclaim the results and assign them to the other organization for continued development and application.

Article 8. Commercialization of scientific research and technological development results

1. For assets that are the results of a state budget-funded scientific and technological task while the organization assigned to manage and use them is an agency, organization or unit specified at Point a, Clause 1, Article 7 of this Resolution, the following regulations shall apply:

a/ The assets shall be separately monitored and not accounted as part of the assets of the agency, organization, or unit; it is not required to determine their historical cost, residual value, depreciation, and wear-and-tear;

b/ The organization shall have full autonomy and bear responsibility for the use of the assets without having to conduct valuation in the activities of leasing, transferring use rights, commercially providing services or participating in joint ventures or business cooperation that do not result in the formation of a new legal entity. When implementing the activities specified at this Point, the organization is not required to formulate a scheme or report for submission to a competent authority as prescribed by the law on the management and use of public assets; the in-charge organization shall be responsible for implementing measures to prevent loss and waste in the process of using such assets under this regulation;

c/ The sale, transfer or contribution of assets as capital to joint ventures or business cooperation that results in the formation of a new legal entity must comply with the law on the management and use of public assets.

2. For assets that are the results of a state budget-funded scientific and technological task, if the organization in charge of the task is an organization specified at Point b, Clause 1, Article 7 of this Resolution and possessing the ownership as specified in Clause 3, Article 7 of this Resolution, the in-charge organization may use the assets in accordance with regulations applicable to the organization, depending on its organizational type.

3. Organizations in charge of state budget-funded scientific and technological tasks shall organize the exploitation of assets formed from these tasks and make further investment to ensure efficiency of commercialization.

4. The managing bodies of the organizations in charge of the tasks specified at Point a, Clause 1, Article 7 of this Resolution shall examine and supervise the use of assets by these organizations, ensuring thrift, efficiency, and prevention of loss, waste, and negative practices.

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

1. Enterprises’ donations for scientific research, technological development and innovation, and expenditures for scientific research, technological development and innovation in enterprises shall be included in deductible expenses when determining income liable to enterprise income tax.

2. Incomes from salaries and wages from performing state budget-funded scientific and technological tasks are incomes not liable to personal income tax.

Chapter III

NATIONAL DIGITAL TRANSFORMATION ACTIVITIES

Article 10. Use of the central budget to deploy shared-use digital platforms and appointment of contractors for digital transformation projects

1. The central budget shall be used for investment in, procurement, lease, maintenance, operation, and technical maintenance of national- and regional-scale digital platforms and information systems for shared use and joint exploitation by central and local agencies and organizations to serve socio-economic development, ensuring efficiency and avoiding waste.

The process and procedures for allocation of funds for investment in, procurement, lease, maintenance, operation, and technical maintenance of national- and regional-scale digital platforms and information systems for shared use by agencies and organizations must comply with law.

2. Ministers, heads of ministerial-level agencies, government-attached agencies, and other central agencies, and chairpersons of provincial-level People’s Committees may apply the form of contractor appointment in accordance with the bidding law to bidding packages with the contractor selection period lasting in the 2025-2026 period under tasks, projects, and activities of hiring information technology services and carrying out digital transformation for deployment and development of:

a/ The national synthesis databases, national databases, and shared-use databases of ministries, sectors, and localities;

b/ The national- and regional-scale digital platforms and information systems specified in Clause 1 of this Article;

c/ Ministerial- and provincial-level information systems for settlement of administrative procedures;

d/ Smart monitoring and operation centers;

dd/ The National Public Service Portal;

e/ The Scheme on development of applications of population data and electronic identification and authentication to serve national digital transformation in the 2022-2025 period, with a vision toward 2030;

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

3. Inspection, examination and audit agencies shall conduct inspections, examinations and audits in accordance with relevant laws with regard to tasks, projects, and activities of hiring information technology and digital transformation services applying the policies specified in Clause 2 of this Article.

Article 11. Financial support for enterprises to rapidly deploy 5G network infrastructure

The state budget’s support for enterprises to rapidly deploy 5G network infrastructure nationwide is prescribed as follows:

1. Telecommunications enterprises that rapidly deploy 5G network infrastructure must have at least 20,000 5G transmission stations accepted and put into use in the period from the effective date of this Resolution to the end of December 31, 2025.

2. The total amount of support for telecommunications enterprises specified in Clause 1 of this Article must not exceed the total winning-bid amount of the auctions for the right to use radio frequencies conducted in 2024.

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

Article 12. Policies on development of international submarine telecommunications cable lines with Vietnamese telecommunications enterprises acting as capital contributor or project owner

1. Investment projects on international submarine telecommunications cable lines with landing stations in Vietnam may apply the process and procedures for domestic investment projects as prescribed by the investment law and must comply with national defense and security assurance requirements.

2. The authority competent to approve investment policy may decide on the application of the method of contractor appointment to implement bidding packages under the investment projects specified in Clause 1 of this Article in the 2025-2030 period in order to promptly meet the telecommunications infrastructure development needs of enterprises.

In case the method of contractor appointment is not applied, the selection of contractors to implement the investment projects shall be carried out in accordance with international practices agreed upon by the parties or with contracts signed between the Vietnamese telecommunications enterprises and the foreign organizations that contribute capital for the construction of the international submarine optical cable lines.

Article 13. Controlled pilot deployment of telecommunications services using low Earth orbit (LEO) satellite technology

1. The controlled pilot deployment of telecommunications services using LEO satellite technology is prescribed as follows:

a/ To carry out controlled pilot deployment for the investment in telecommunications services with network infrastructure and satellite telecommunications networks using LEO satellite technology in Vietnam on the principle of ensuring national defense and security, without imposing any caps on the shareholding, capital contribution or contribution ratio of foreign investors;

b/ To apply on a pilot basis the grant of licenses for use of radio frequencies and equipment to telecommunications service providers using LEO satellite technology instead of granting licenses for use of radio frequencies and equipment to terminal users;

c/ The pilot application mentioned at Points a and b of this Clause shall be decided by the Prime Minister but must not exceed 5 years. The pilot application must end before January 1, 2031.

2. Based on the requirements for socio-economic development and assurance of national defense and security, the Prime Minister shall decide on the pilot application for each project, including: types of telecommunications services, limits on the scope of implementation, limits on the maximum number of subscribers, to-be-used frequencies, conditions for ending the pilot application, requirements for assurance of national defense and security, and other necessary requirements and conditions to ensure national interests.

3. The Ministry of Science and Technology shall grant, modify, supplement and revoke telecommunications service licenses for enterprises according to Clauses 1 and 2 of this Article and the law on telecommunications; guide and carry out the grant, modification, supplementation and revocation of licenses for the use of radio frequencies and equipment for enterprises providing telecommunications services using LEO satellite technology.

The rates of fees and charges for using radio frequencies for enterprises licensed for the pilot application must comply with current regulations on the rates of the fee for granting licenses for use of radio frequencies and equipment and the fee for use of radio frequencies. The fee for use of radio frequencies shall be calculated based on the time of using radio frequencies and the actual number of terminals using the services as reported by the enterprises.

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

Article 14. Financial supports for the construction of the first plant in service of research and training activities and production of semiconductor chips

1. The Vietnamese enterprise investing in the construction of the first plant project that is selected to manufacture hi-tech chips on a small scale to serve research, training, design, trial manufacturing, technology verification, and production of specialized semiconductor chips of Vietnam at the request of the Prime Minister shall be entitled to supports as follows:

a/ The central budget’s support equal to 30% of the total project investment in case the plant undergoes acceptance testing for being put into commission before December 31, 2030. The total support must not exceed VND 10 trillion;

b/ During the preparation and implementation of the project, annually, the enterprise may deduct its taxable income at a rate exceeding 10% but not exceeding 20% to its Science and Technology Development Fund to add money for the project. The total deduction amount must not exceed the total investment of the project.

2. The enterprise shall be allocated land in the form of land allocation without auction of land use rights, and without bidding to select investors to implement land-using projects for the task specified in Clause 1 of this Article.

3. The Prime Minister shall decide to select the enterprise to perform the task specified in Clause 1 of this Article and decide on the specific level of support for such enterprise. The support policies specified in this Article shall apply till the end of December 31, 2030.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15. Organization of implementation

1. The Government shall detail and guide the implementation of this Resolution; and annually report on the implementation of this Resolution to the National Assembly at its year-end session.

2. The Government, ministries, ministerial-level agencies, other central agencies and local authorities shall uphold responsibility, especially the responsibility of the heads in leading, and directing the organization, inspection and examination of the implementation of this Resolution, ensuring publicity, transparency, efficiency and feasibility; and preventing policy profiteering, loss and waste.

3. Heads of agencies and units; cadres, civil servants and public employees participating in the formulation and promulgation of mechanisms and policies specified in this Resolution shall be considered for exclusion, exemption or reduction of responsibility according to the Party’s regulations and laws.

4. The National Assembly, the National Assembly Standing Committee, the Ethnic Council, Committees of the National Assembly, National Assembly deputies’ delegations and National Assembly deputies, People’s Councils at all levels, and the Central Committee and member organizations of the Vietnam Fatherland Front shall, within the ambit of their tasks and powers, oversee the implementation of this Resolution.

Article 16. Implementation provisions

1. This Resolution takes effect on the date of its adoption.

2. In case there are different provisions on the same issue between this Resolution and other laws or resolutions of the National Assembly, the provisions of this Resolution shall prevail. In case other legal documents provide higher preferential or more favorable mechanisms and policies than those prescribed in this Resolution, the beneficiaries may choose to apply the most favorable preferential level.

Article 17. Transitional provisions

1. The management and handling of assets formed from scientific and technological tasks are as follows:

a/ In case the organizations in charge of scientific and technological tasks are the agencies, organizations or units specified at Point a, Clause 1, Article 7 of this Resolution and have obtained a decision approving the tasks within the period from January 1, 2018, to the date before the effective date of this Resolution, but competent agencies or persons have not yet issued a decision on handling of assets in accordance with the law on management and use of public assets, the assets shall be handled in accordance with the provisions of this Resolution;

b/ In case the organizations in charge of scientific and technological tasks are not those specified at Point a of this Clause and have obtained a decision approving the tasks in the period from January 1, 2018, to the date before the effective date of this Resolution, but competent agencies or persons have not yet issued a decision on handling of assets according to the law on management and use of public assets, the assets shall be further handled in accordance with the law on management and use of public assets.

2. Bidding packages under tasks, projects, and activities of hiring information technology services and carrying out digital transformation specified in Clause 2, Article 10 of this Resolution for which contractor selection plans have been formulated but, by the time this Resolution takes effect, the selection of contractors has not yet been organized, ministers, heads of ministerial-level agencies, and chairpersons of provincial-level People’s Committees may apply the method of contractor appointment according to Clause 2, Article 10 of this Resolution.-

This Resolution was adopted on February 19, 2025, by the 15^th National Assembly of the Socialist Republic of Vietnam at its 9^th extraordinary session.

Chairman of the National Assembly
TRAN THANH MAN