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

RESOLUTION

On pilot implementation of a number of special policies and mechanisms to create breakthroughs in scientific and technology development, innovation and national digital transformation

THE NATIONAL ASSEMBLY

Pursuant to the Constitution of the Socialist Republic of Vietnam;

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

Pursuant to the Law on Promulgation of Legal Documents No. 80/2015/QH13, which was amended and supplemented by Law No. 63/2020/QH14;

RESOLVES:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Resolution stipulates the pilot implementation of a number of special policies and mechanisms to create breakthroughs in technological and scientific development, innovation and national digital transformation.

Article 2. Subjects of application

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

Chapter II

SCIENCE, TECHNOLOGY AND INNOVATION ACTIVITIES

Article 3. Establishing and managing enterprises from the results of scientific research and technological development

1. Public scientific and technological organizations and public institutions of higher education are allowed to establish, participate in the establishment of enterprises and capital contribution to enterprises for commercialization of scientific research and technological development results that such organizations own by or are assigned to manage and use.

2. Upon the consent of the head of the organization, public  employees and managerial public employees working at the public scientific and technological organizations and public institutions of higher education are allowed to participate in capital contribution to, participate in the management and operation of, work at enterprises which such organization establishes or participate in the establishment for commercialization of research results generated by such organization.

In case the managerial public employee is the head of a scientific and technological organizations and public institutions of higher education, the consent of the direct superior must be obtained.

Article 4. Taking risks in scientific research and technological development

1. Organizations and individuals engaging in scientific research and technological development activities shall be exempt from civil liability when causing damage to the State during the performance of scientific and technological tasks funded by the state budget when having fully implemented the processes and relevant regulations in the course of carrying out scientific research and technological development activities.

2. Organizations overseeing the implementation of scientific and technological tasks funded by the state budget, during the implementation of such tasks, that have fully complied with regulations on the management of scientific and technological tasks, having research processes and content explained but failing to achieve the expected outcomes, shall not be required to refund the used funds.

Article 5. Funding for scientific research and technological development under the fund mechanism

1. Prioritizing the allocation of funds from the state budget for the implementation of scientific and technological tasks according to the fund mechanism through scientific and technological development funds. The estimation and allocation of funds from the state budget according to the fund mechanism shall be carried out as follows:

a) Making annual state budget estimates for the performance of scientific and technological tasks, including budget estimates for transitional scientific and technological tasks and budget estimates for newly opened scientific and technological tasks;

b) The annual state budget estimates for newly opened scientific and technological tasks shall be formulated on the basis of the estimated number of newly opened tasks in the plan year, the average annual funding of newly opened tasks in the year preceding the plan year and the estimated additional funding when there are changes in policies, relevant regimes and adjustments due to inflation and deflation;

c) Funds allocated annually from the state budget for the implementation of scientific and technological tasks through science and technology development funds shall be granted to the deposit accounts of these funds at the State Treasury by disbursement orders.

2. The State's science and technology development funds established under the Law on Science and Technology include:

a) The national science and technology development fund is a fund formed from the initial allocated funds, annual supplementary funds from the state budget, voluntary contributions, donations and gifts of organizations and individuals and other lawful funding sources. The Ministry of Science and Technology is the managing agency or unit assigned to manage this fund;

b) The scientific and technological development fund of ministries, ministerial-level agencies, government-attached agencies, provinces and centrally-run cities shall be formed from the initial allocated funding, annual supplementary funding from the state budget, voluntary contributions, donations and gifts of organizations and individuals and other lawful funding sources. Ministries, ministerial-level agencies, government-attached agencies and provincial-level People's Committees are the managing agencies and units assigned to manage this fund.

3. Scientific and technological development funds must be periodically assessed for their operational efficiency in accordance with scientific and technological development strategies and plans.

4. Agencies and units assigned to manage the science and technology development fund shall formulate plans, implement funding, support and grant funds to organizations in charge of performing scientific and technological tasks to ensure the schedule, and shall be responsible for inspecting and assessing to ensure that the overseeing organizations utilize the funds in accordance with the designated purposes, requirements, and disbursement schedule.

5. The managing agency of the agency or unit assigned to manage the science and technology development fund shall have to inspect and supervise the operation of the agency managing the science and technology development fund, to ensure the disbursement and use of the allocated state budget on schedule and effectively.

Article 6. Presumptive expenditure on scientific research and technological development

1. Funds from the state budget for the performance of scientific and technological tasks shall be presumptive expenditure, except for expenses for the purchase of assets equipped for the implementation of scientific and technological tasks, hiring outsourced services and delegations on foreign business trips.

2. Scientific and technological tasks shall be performed by the mode of presumption of expenditure to final products when the organization overseeing the performance of scientific and technological tasks has commitments on the expected outcomes with the key quality benchmarks to be achieved.

3. On the basis of the budget estimate in the explanation of the task formulated by the organization overseeing the performance of the task, the competent agency shall appraise and decide on the state budget funding for the task to determine the presumptive funding level for the presumed expenditure contents. Organizations overseeing the performance of the task are entitled to autonomy and self-responsibility for deciding on the use of presumptive funds; to adjust expenditure contents; to decide on the use of funds on labor force to hire domestic and foreign experts according to the agreed charge. The organization overseeing the performance of the task shall be responsible for ensuring the use of funds on the correct purposes, efficiently and economically; take responsibility for accountability when requested by the authorities.

Article 7. The ownership, the right to manage and use the results of scientific research and technological development, assets and equipment for the performance of scientific and technological tasks

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

a) For scientific and technological tasks in which the organization overseeing the performance of the tasks is a state agency; units of the people's armed forces; public non-business units; agencies of the Communist Party of Vietnam; socio-political organizations; socio-political-professional organizations (hereinafter referred to as agencies, organizations and units): Assets equipped for the performance of scientific and technological tasks after the completion of the use purposes without the need of waiting for the task completion are deemed to be assets assigned by the State to such agencies, organizations and units for managing and using without carrying out procedures for assignment of use rights and handover of assets. The accounting, management and use of assets in accordance with the law on management and use of public property at agencies, organizations and units;

b) For scientific and technological tasks overseen by organizations other than those specified at Point a of this Clause: Assets equipped for the performance of scientific and technological tasks after the completion of the use purposes without the need of waiting for the task completion are deemed to be assets having the ownership assigned by the State to such organizations without carrying out procedures for assignment of ownership, use rights and handover of assets. The accounting, management and use of assets in accordance with law applied to the type of organization.

2. Organizations overseeing the performance of scientific and technological tasks funded by the state budget, which are the agencies, organizations and units specified at Point a, Clause 1 of this Article are entitled to manage and use the outcomes of scientific and technological tasks that are not subject to other persons’ the intellectual property rights without the need to carry out procedures for the assignment of management and use rights. The overseeing organization specified at Point b, Clause 1 of this Article shall have the ownership over the outcomes of scientific and technological tasks that are not subject to other persons’ the intellectual property rights without the need to carry out procedures for the 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, except for the cases that the overseeing organization are agencies or units under the Ministry of National Defense or the Ministry of Public Security;

b) Organizations overseeing the performance of scientific and technological tasks are organizations with foreign elements or are headquartered abroad.

3. Agencies, organizations and units entitled to manage and use the outcomes of scientific and technological tasks specified in Clause 2 of this Article are allowed to register intellectual property rights over the outcomes when meeting the requirements of the intellectual property law. When granted a protection title, this agency, organization or unit is allowed represent the exercise of the owner's rights. The commercialization of research outcomes shall comply with Article 8 of this Resolution.

4. Organizations owning the outcomes from the research and development as prescribed in Clause 2 of this Article have the right to publish and register intellectual property rights when meeting the requirements of the intellectual property law.

5. In case of necessity, the State shall revoke the outcomes of research and development of scientific and technological tasks using the state budget for widespread dissemination in service of the community, disease prevention and treatment, nutrition assurance for the people or for meeting other urgent needs of society.

6. In the event that the overseeing organization fails to apply the outcomes of the tasks after 03 years from the completion date of the scientific and technological tasks funded by the state budget, if another organization has the demand for this, the competent agency approving the task shall recover the outcomes and assign them to such other organization for further development and application.

Article 8. Commercialization of the outcomes of scientific research and technological development

1. Assets resulting from the implementation of scientific and technological tasks funded by the state budget that organizations assigned to manage and use are agencies, organizations and units specified at Point a, Clause 1, Article 7 of this Resolution shall be implemented as follows:

a) Being monitored separately, not accounted for assets of agencies, organizations or units, not being required to determine the historical cost, residual value, depreciation and wear and tear of assets;

b) Autonomy, self-determination and self-responsibility for the use of assets without the need to valuate when leasing or transferring of the use right or providing services, participating in joint ventures or associations without the formation of new legal entities. When implementing the contents specified at this Point, it is not necessary to make a scheme and report to the competent authority in accordance with the law on management and use of public property; the overseeing organization shall be responsible for implementing measures to prevent and combat loss and waste in the process of using assets according to this regulation;

c) Sale or transfer of assets; capital contribution with assets for joint ventures or associations with the formation of new legal entities shall comply with the law on management and use of public property.

2. Assets resulting from the implementation of scientific and technological tasks funded by the state budget, that the overseeing organization is the organization specified at Point b, Clause 1, Article 7, and has the ownership rights under the provisions of Clause 3, Article 7 of this Resolution,  the overseeing organization are allowed to use assets in accordance with the law applicable to the type of such organization.

3. The overseeing organization are responsible for organizing the exploitation of assets formed from scientific and technological tasks funded by the state budget and continuing to invest in commercialization to ensure efficiency.

4. The managing agency of the organization overseeing the performance of the tasks specified at Point a, Clause 1, Article 7 of this Resolution shall be responsible for inspecting and supervising the utilization of assets by the overseeing organization to ensure thrift, efficiency and prevention of loss, wasteful and negative consequences.

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

1. Grants of enterprises for scientific research, technological development and innovation, expenditures for scientific research, technological development and innovation in enterprises shall be included in deductible expenses when determining incomes subject to enterprise income tax.

2. Incomes derived from salaries and wages associated with the performance of scientific and technological tasks funded by the state budget are incomes not subject to personal income tax.

Chapter III

NATIONAL DIGITAL TRANSFORMATION ACTIVITIES

Article 10. Using the central budget to deploy shared digital platforms and appointing contractors for digital transformation projects

1. The central budget shall be allocated for the investment, procurement, lease, continuation, operation and maintenance of digital platforms and information systems on a national and regional scale for utilization and exploitation by central and local agencies and organizations in service of socio-economic development.  ensure efficiency and waste prevention.

The process and procedures for allocating funds for the investment, procurement, lease, continuation, operation and maintenance of digital platforms and information systems on a national and regional scale for common use by agencies and organizations in accordance with law.

2. Ministers, Heads of Ministerial-level agencies, Government-attached agencies, other central agencies, Chairperson of provincial-level People's Committees are allowed to determine the form of contractor appointment in accordance with the law on bidding for bidding packages with a contractor selection period of 2025 - 2026 pertaining to the tasks,  projects and activities of hiring information technology and digital transformation services to implement and develop the following contents:

a) National general database, national database, shared database of ministries, sectors and localities;

b) Digital platforms, information systems of national scale and regional scale specified in Clause 1 of this Article;

c) Information system for processing administrative procedures at ministerial and provincial levels;

d) Smart monitoring and operation centers;

dd) National public service portal;

e) Scheme for the development of application of data on population, electronic identification and authentication for national digital transformation in the period of 2022 - 2025, with a vision to 2030;

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

3. Functional agencies in charge of inspection, examination and audit shall carry out inspection, examination and audit in accordance with relevant laws for tasks, projects and activities involving in the hiring of information technology services and digital transformation applying the policies specified in Clause 2 of this Article.

Article 11. Financial support for businesses to quickly deploy 5G

The state budget to support businesses to quickly deploy 5G network infrastructure nationwide is prescribed as follows:

1. Telecommunications enterprises that rapidly deploy 5G network infrastructure must reach at least 20,000 5G broadcasting stations that having the constructions accepted and put into use 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 amount of auction winnings of auctions for the right to use radio frequencies conducted in 2024.

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

Article 12. Policies on the development of international telecommunications cable routes connected at sea with capital contribution or investor by Vietnamese telecommunications enterprises

1. Investment projects on internationally connected telecommunications cable routes at sea with landing stations in Vietnam shall be subject to the order and procedures prescribed for investment projects in Vietnam in accordance with the law on investment and must meet the requirements on national defense assurance and security.

2. To permit the competent agencies granting of in-principal approval of investment to determine the form of contractor appointment for the implementation of bidding packages of investment projects specified in Clause 1 of this Article to be implemented in the period of 2025 - 2030 in order to promptly meet the requirements for development of telecommunications infrastructure of enterprises.

In case the form of contractor appointment is not employed, the selection of contractors to implement the investment project shall comply with international practices agreed upon by the parties or signed between Vietnamese telecommunications enterprises and foreign organizations that are contributing capital to the construction of international submarine fiber optic cable routes.

Article 13. Controlled pilot implementation of on telecommunications services using low-altitude orbit satellite technology

1. Controlled pilot deployment of telecommunications services using low-altitude orbit satellite technology is prescribed as follows:

a) Piloting under control the investment in the business of telecommunications services with network infrastructure and types of satellite telecommunications networks using low-altitude orbit satellite technology in Vietnam under the principle of ensuring national defense and security, without any limit on the percentage of shareholding capital contribution or contribution rate of foreign investors;

b) Piloting the issuance of licenses for the use of radio frequencies and equipment to telecommunications service providers using low-altitude orbit satellite technology, and replacing the issuance of licenses for the use of radio frequencies and equipment to users of terminal equipment;

c) The pilot specified at Points a and b of this Clause shall be decided by the Prime Minister but must not exceed 05 years. The pilot must cease by January 1, 2031.

2. Based on the requirements of socio-economic development, national defense and security assurance, the Prime Minister shall decide on the pilot according to each scheme, including: types of telecommunications services, limitations on the scope of deployment, limits on the maximum number of subscribers, frequencies of use,  conditions for termination of the pilot, 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, amend, supplement and revoke telecommunications service business licenses to enterprises under the Clauses 1 and 2 of this Article and the law on telecommunications; guide and implement the grant, amendment, supplementation and revocation of licenses for the use of radio frequencies and equipment for telecommunications service providers using low-altitude orbit satellite technology.

The rates of fees and charges for the use of radio frequencies for enterprises licensed on a pilot basis shall comply with current regulations on fees for licensing the use of radio frequencies and equipment and the rates of charges for the use of radio frequencies. Radio frequency usage charges are calculated according to the duration of radio frequency use and the actual number of terminals using the service reported by enterprises.

4. The Ministry of National Defense and the Ministry of Public Security are responsible for the implementation of measures to inspect and control the pilot implementation for national defense and security assurance.

Article 14. Financial support to build the first factory to serve the research, training and production of semiconductor chips

1. The Vietnamese enterprise investing in the construction of the first factory selected for the manufacture of small-scale and high-tech chips in service of research, training, design, trial manufacturing, technology verification and production of specialized semiconductor chips of Vietnam at the request of the Prime Minister shall be supported as follows:

a) Being supported of 30% of the total project investment funded directly from the central budget in case the factory is accepted and put into production before December 31, 2030. The total support does not exceed VND 10,000 billion;

b) During the preparation and implementation of the project, the annual appropriation for the enterprise's scientific and technological development fund are allowed to be higher than 10% but not exceeding 20% of the income subject to enterprise income tax to supplement the project. The total amount of appropriation must not exceed the total investment of the project.

2. Being allocated with land in the form of land allocation without auction of land use rights or bidding for selection of investors to implement projects using land for the tasks specified in Clause 1 of this Article.

3. The Prime Minister shall decide on the selection of enterprise to perform the tasks specified in Clause 1 of this Article and decide on specific support levels for such enterprises. The support policies specified in this Article shall be applied until the end of December 31, 2030.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 15. Organization of implementation

1. The Government shall be responsible for detailing and guiding the implementation of this Resolution; annually report to the National Assembly at the year-end session on the implementation of this Resolution.

2. The Government, ministries, ministerial-level agencies and other central and local agencies shall uphold their responsibilities, especially those of their heads in leading and directing the implementation, inspection and examination of the implementation of this Resolution, ensuring publicity and transparency, efficiency and feasibility; not to profiting from policies, losses and waste prevention.

3. Heads of agencies and units; officers, officials 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 responsibilities in accordance with the Party’s rules and laws.

4. The National Assembly, the Standing Committee of the National Assembly, the Nationality Council, Committees of the National Assembly, delegations of National Assembly deputies and National Assembly deputies, People's Councils at all levels, the Central Committee of the Vietnam Fatherland Front and member organizations of the Front, within the scope of their tasks and powers are responsible for supervising the implementation of this Resolution.

Article 16. Implementation provisions

1. This Resolution takes effect from the passing date by the National Assembly.

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

Article 17. Transitional provisions

1. The management and handling of assets formed from scientific and technological tasks shall be carried out as follows:

a) The cases that the organization overseeing the performance of scientific and technological tasks, which is the agency, organization or unit specified at Point a, Clause 1, Article 7 of this Resolution, has been issued with a decision approving the task within the period from January 01, 2018 until before the effective date of this Resolution, but the competent agencies and persons have not yet issued decisions on handling of assets in accordance with the law on management and use of public property shall be handled according to the this Resolution;

b) The cases that organizations overseeing the performance of scientific and technological tasks other than those specified at Point a of this Clause have been issued with decisions approving tasks within the period from January 01, 2018 to before the effective date of this Resolution, but the competent agencies and persons have not yet issued decisions on handling of assets in accordance with the law on management and use of public property shall be continued to be handled in accordance with the law on management and use of public property.

2. Bidding packages pertaining to the tasks, projects or activities of leasing information technology and digital transformation services specified in Clause 2, Article 10 of this Resolution which has a contractor selection plan but has not yet organized the selection of contractors by the effective date of this Resolution, the Minister,  Heads of ministerial-level agencies and chairpersons of provincial-level People's Committees are entitled to apply the form of contractor appointment as prescribed in Clause 2, Article 10 of this Resolution.

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