Decree 88/2025/ND-CP detail Resolution 193/2025/QH15 on pilot implementation of special policies and mechanisms to create breakthroughs in scientific and technological development

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Decree No. 88/2025/ND-CP dated April 13, 2025 of the Government detailing and guiding the implementation of a number of articles of the National Assembly's Resolution No. 193/2025/QH15 dated February 19, 2025, on pilot implementation of a number of special policies and mechanisms to create breakthroughs in scientific and technological development, innovation and national digital transformation

Issuing body:	Government	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	88/2025/ND-CP	Signer:	Nguyen Chi Dung
Type:	Decree	Expiry date:	Updating
Issuing date:	13/04/2025	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Policy , Science - Technology , Information - Communications

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THE GOVERNMENT
__________

No. 88/2025/ND-CP

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
^{______________________}

Hanoi, April 13, 2025

DECREE

Detailing and guiding the implementation of a number of articles of the National Assembly's Resolution No. 193/2025/QH15 dated February 19, 2025, on pilot implementation of a number of special policies and mechanisms to create breakthroughs in scientific and technological development, innovation and national digital transformation

^{_________________}

Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the National Assembly's Resolution No. 193/2025/QH15 dated February 19, 2025, on pilot implementation of a number of special policies and mechanisms to create breakthroughs in scientific and technological development, innovation and national digital transformation;

At the proposal of the Minister of Science and Technology,

The Government hereby promulgates the Decree detailing and guiding the implementation of a number of articles of the National Assembly's Resolution No. 193/2025/QH15 dated February 19, 2025, on pilot implementation of a number of special policies and mechanisms to create breakthroughs in scientific and technological development, innovation and national digital transformation.

Chapter I
GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details and provides guidance on the implementation of Clause 2 Article 3, Articles 4, 5, 6, 7, 8 and 9, Clauses 1 and 2 Article 10, and Articles 11, 12, 13 and 14 of the National Assembly's Resolution No. 193/2025/QH15 dated February 19, 2025, on pilot implementation of a number of special policies and mechanisms to create breakthroughs in scientific and technological development, innovation and national digital transformation (hereinafter referred to as Resolution No. 193/2025/QH15).

Article 2. Subjects of application

This Decree applies to domestic and foreign organizations and individuals participating in activities of science, technology, innovation and digital transformation in Vietnam, and other relevant organizations and individuals.

Article 3. Interpretation of terms

Low earth orbit satellite means a type of non-geostationary satellite operating at an altitude below 2,000 kilometers above sea level.

Chapter II

SCIENCE, TECHNOLOGY, AND INNOVATION ACTIVITIES

Article 4. Public employees and managerial public employees participating in the management and administration of enterprises established by public science and technology organizations or public higher education institutions

1. A public employee or managerial public employee who wishes to participate in the management, administration or employment at an enterprise established or co-established by a public science and technology organization or public higher education institution must submit a written request and obtain approval from the head of the organization or institution managing such employee.

2. The head of the organization or institution managing such employee shall decide on the assignment of the public employee or managerial public employee to participate in the management, administration or employment at the enterprise. The assignment decision shall clearly specify:

a) The duration and form of assignment (concurrent position, secondment, transfer, or representation of capital contribution);

b) The unit responsible for payment of salary, bonuses, and allowances;

c) Rights, obligations, and responsibilities of the assigned public employee in relation to the organization or institution assigning him/her, and to the enterprise the public employee or managerial public employee participating in the management, administration or employment.

3. The rights and obligations of the public employee or managerial public employee when participating in the management, administration, or employment at the enterprise include:

a) Entitlement to salary, bonuses, and allowances not lower than the current entitlements;

b) Entitlement to full benefits by both the assigning organization or institution and the enterprise where the public employee works to fully ensure his/her rights and benefits, including training, career development, promotion, salary increase, performance evaluation, commendation, and disciplinary action;

c) Reassignment to a suitable position upon the end of the assignment, with working conditions and policies not lower than those prior to the assignment in the management, administration or employment at the enterprise;

d) Compliance with the internal rules and regulations of the workplace;

dd) Fulfillment of public employees’ obligations in accordance with the law on public employees and enterprises within the scope of assigned powers and responsibilities.

Article 5. Refund of funds in case of failure to achieve expected final results of scientific and technological tasks

In the event that all regulations on the management of scientific and technological tasks, research processes and contents have been fully implemented, but the expected final results are not achieved, the organization in charge of the scientific and technological task shall not be required to refund the State budget the funds that has been used correctly for the objectives, scope, and research content stated in the task explanation document, except for the following amounts:

1. Funds allocated to the scientific and technological tasks remaining in the deposit account at the State Treasury of the organization in charge of the scientific and technological task implementation, that have not been used, after deducting the organization’s outstanding payables. The organization's outstanding payables mean the amounts payable for goods, services, and labor already delivered or performed but not yet paid for by the organization in charge of task implementation.

2. Advances disbursed by the organization in charge of the scientific and technological task to related organizations or individuals for the implementation of research contents or the provision of goods or services that have not yet been performed. Such fund shall correspond to the portion of work, goods, or services that have not been carried out or provided.

3. Funds that have been used for purposes, scope, or research contents inconsistent with those specified in the task explanation document.

Article 6. Preparation of estimates, allocation, management, use, and final settlement of science and technology non-business expenditures

1. Preparation of estimates

a) Based on the Ministry of Science and Technology’s instructions on annual plan for science, technology, and innovation, ministries, ministerial-level agencies, government-attached agencies, and other central agencies (hereinafter referred to as ministries and central agencies) and provincial-level People’s Committees (hereinafter referred to as local authorities) shall prepare annual science and technology non-business expenditure estimates and submit them to the competent state management agencies in charge of science and technology (the Ministry of Science and Technology or the provincial-level Department of Science and Technology) for review and synthesis. In which:

The estimated funds for scientific and technological tasks expected to be implemented in the planning year through the fund-based mechanism, shall be prepared in accordance with Clause 1 Article 5 of Resolution No. 193/2025/QH15;

The estimated funds for scientific and technological tasks expected to be implemented in the planning year not through the fund-based mechanism and other expenditures using science and technology non-business funds, shall be prepared in accordance with the law on the state budget and the law on science and technology;

b) Based on the proposed science and technology non-business expenditure estimates of ministries, central agencies and local authorities, competent state management agencies in charge of science and technology (the Ministry of Science and Technology, the provincial-level Department of Science and Technology) shall consolidate and formulate the plan for allocation of state budget expenditures on science and technology non-business activities and submit it to the financial agency of the same level (the Ministry of Finance, the provincial-level Department of Finance);

c) The financial agency (the Ministry of Finance, the provincial-level Department of Finance) shall consolidate the proposals of the competent state management agencies in charge of science and technology (the Ministry of Science and Technology, the provincial-level Department of Science and Technology) and submit them to competent authorities for consideration and decision, in conformity with the annual state budget balancing capacity.

2. Allocation of estimates

After the assignment of state budget estimates by the Prime Minister or the provincial-level People's Committee, level-I estimating units at central and local levels shall allocate and assign science and technology non-business budget estimates (including expenditures for science, technology, innovation, and digital transformation) to subordinate budget-using units and lower-level budget units as follows:

a) Funds for the performance of scientific and technological tasks: Priority shall be given to allocating state budget funds for tasks expected to be implemented in the budget year through science and technology development funds, in which:

Funds for the implementation of national-level scientific and technological tasks shall be allocated to the national science and technology development fund;

Funds for the implementation of ministerial- and provincial-level tasks shall be allocated to the science and technology development funds of ministries, ministerial-level agencies, Government-attached agencies, provinces and centrally-run cities;

The state budget funds allocated annually for the implementation of scientific and technological tasks through the development funds shall be transferred via payment orders into deposit accounts at the State Treasury;

b) For tasks not eligible for allocation through the development funds specified at Point a of this Clause and for other expenditures funded by science and technology non-business funds: Level-I estimating units shall allocate funds to subordinate budget-using units in accordance with the law on the state budget.

3. Management and use of state budget funds for science and technology non-business activities:

a) Funds for scientific and technological tasks allocated through science and technology development funds shall be managed and used in accordance with Clause 1 Article 7 of this Decree by the organization in charge of the scientific and technological task;

b) Funds for scientific and technological tasks other than those specified at Point a of this Clause, the organization in charge of the scientific and technological task shall comply with Clause 1 Article 7 of this Decree and make payments and disbursements through the State Treasury in accordance with the applicable laws on the state budget;

c) For expenditures using science and technology non-business funds not specified at Points a and b of this Clause, budget-using agencies and units shall be responsible for managing and using the funds within the budget year in accordance with the law on the state budget and the law on science and technology.

4. The final settlement, approval of final settlement, verification, consolidation of final settlement, and other related contents shall be carried out in accordance with the law on the state budget.

Article 7. Management and use of funds for scientific and technological tasks allocated through science and technology development funds

1. The organization in charge of the scientific and technological task shall:

a) Issue internal expenditure regulations to manage the use of funds for scientific and technological tasks, and apply them in a public and transparent manner;

b) Use funds in accordance with the objectives, scope, and research contents specified in the task explanation document, ensuring efficiency and thrift;

c) Make payments to the agency or unit assigned to manage the funds or to the agency or unit assigned to manage the science and technology development fund;

d) Prepare payment dossier and supporting evidence, including:

Contract;

For lump-sum funding: a statement of completed work items and corresponding expenditures, which must be certified by the task leader, chief accountant, and the head of the organization in charge of the scientific and technological task;

For non-lump-sum funding: a statement of completed work items and corresponding expenditures, which must be certified by the task leader, chief accountant, and the head of the organization in charge of the scientific and technological task; dossiers and supporting documents evidencing reasonable and lawful use of funds;

The task evaluation and acceptance minutes (applicable to scientific and technological tasks completed within the budget year);

dd) Take responsibility for preparing cost estimate dossiers, managing, using, and settling funds for the implementation of the scientific and technological task in compliance with the law; retain all task-related dossiers and supporting documents evidencing the use of funds; take responsibility for ensuring the validity and lawfulness of supporting documents; and be ready to provide explanations upon request by competent agencies;

e) The use of funds for purposes, scopes, and research contents inconsistent with those specified in the explanation of the scientific and technological task and other violations causing losses to the state budget shall, in addition to being subject to fund recovery, also be handled in accordance with the law.

2. Agencies and units assigned to manage the science and technology development fund shall:

a) Develop Regulations on the management of funds for the performance of scientific and technological tasks and submit them to the governing body and the superior financial agency;

b) Disburse funds to organizations in charge of the scientific and technological task in accordance with the Regulations on the management of funds for the performance of scientific and technological tasks and the implementation schedule;

c) Examine dossiers and payment vouchers as prescribed at Point d, Clause 1 of this Article and prepare transfer documents to be sent to the State Treasury where the account is opened for payment from the fund's deposit account to the organization in charge of the scientific and technological task;

d) Organize inspection and evaluation to ensure that the fund is used by the organizations in charge of the scientific and technological tasks for the proper purposes, requirements, and disbursement schedule;

dd) Consider and decide on the hiring of an independent audit firm to audit the use of funds by the organizations in charge of the scientific and technological tasks based on ensuring the schedule for preparing and submitting financial statements to the governing body for approval and consolidation of finalization reports to be submitted to the Ministry of Finance. The funds for hiring an independent audit firm shall be allocated under the expense items for management of scientific and technological tasks of the agency or unit.

3. The final settlement, approval of final settlement, verification, consolidation of final settlement shall be carried out in accordance with the law on the state budget.

4. Ministries, ministerial-level agencies, Government-attached agencies, and provincial-level People’s Committees shall, depending on actual conditions, decide on the assignment of the management of the science and technology development fund to their subordinate agencies or units, and may appoint additional full-time members to the Fund Management Council, provided that no new agencies or units are established and no increase in payroll paid by the state budget occurs.

5. The evaluation of the operational effectiveness of the science and technology development fund shall be conducted as follows:

a) Annually, the head of the agency or unit assigned to manage the fund shall prepare a report evaluating the effectiveness of the fund's operation based on the results of its sponsorships, support, and disbursements, as well as the national, ministerial, or provincial strategies and plans for science, technology, and innovation development, and submit it to the governing body;

b) Ministries, ministerial-level agencies, Government-attached agencies, and provincial-level People’s Committees shall decide to conduct self-assessment or hire competent organizations or individuals to carry out independent evaluation of the fund's operational effectiveness. The expenses for conducting the evaluation shall be sourced from the regular expenditure funds allocated for scientific and technological non-business activities.

Article 8. Ownership, management, and use of scientific research and technological development results and equipment for the performance of scientific and technological tasks

1. With respect to equipment for the performance of scientific and technological tasks as prescribed in Clause 1, Article 7 of Resolution No. 193/2025/QH15, after such equipment has fulfilled its intended purpose in research activities under the scientific and technological task, the organization in charge of the scientific and technological task shall, based on procurement dossiers and documents, account for the increase in assets and the value of the assets:

a) The organization in charge specified at Point a, Clause 1, Article 7 of Resolution No. 193/2025/QH15 shall comply with regulations of the law on management and use of public property;

b) The organization in charge specified at Point b, Clause 1, Article 7 of Resolution No. 193/2025/QH15 shall comply with regulations corresponding to its type of organization.

2. With respect to the results of the scientific and technological task as prescribed in Clause 2, Article 7 of Resolution No. 193/2025/QH15, after the results of the scientific and technological task have been generated, the organization in charge of scientific and technological task shall monitor them separately in accordance with Point a, Clause 1, Article 8 of Resolution No. 193/2025/QH15. The organization in charge of the scientific and technological task shall be responsible for retaining dossiers and documents evidencing the process of creating the results and the process of handling such results, in service of the acceptance of the results of the scientific and technological task, and shall be held accountable upon request by functional agencies.

The organization in charge of the scientific and technological task shall have the autonomy to manage, use, promote, and commercialize the research results; and shall fulfill tax obligations with respect to any profit derived from the commercialization of such research results and other obligations to the State in accordance with the tax law and relevant laws.

The governing body of the organization in charge of the scientific and technological task as referred to in Point a, Clause 1, Article 7 of the National Assembly’s Resolution No. 193/2025/QH15 shall be responsible for inspecting and supervising the organization in charge’s use of assets to ensure thrift, efficiency, and prevention of losses, waste, and negative practices.

Within 2 years from the date of conclusion of the scientific and technological task funded by the state budget, the organization in charge shall be responsible for reporting on the management and use of research results to the scientific and technological task-managing agency. The scientific and technological task-managing agency under the ministry, central agency, or provincial-level People’s Committee shall compile such reports and submit them to the respective ministry, central agency, or provincial-level People’s Committee for the organization of inspection and evaluation of the management, use, effective promotion, and commercialization of the research results by the organization in charge of the scientific and technological task under its management, on a biennial basis.

3. The management and use of assets which are the results of scientific and technological tasks in the fields of national defense and security, where the organization in charge of task implementation is not an agency or unit under the Ministry of National Defence or the Ministry of Public Security as prescribed at Point a, Clause 2, Article 7 of the National Assembly’s Resolution No. 193/2025/QH15, shall be carried out as follows:

a) After the scientific and technological task under the management of a ministry, central agency, or provincial-level People’s Committee has been accepted, the respective ministry, central agency, or provincial-level People’s Committee shall issue a written request to the Ministry of National Defence or the Ministry of Public Security, proposing the receipt of assets which are the results of scientific and technological tasks in the fields of national defense and security. The written request to the Ministry of National Defence or the Ministry of Public Security shall include the following principal details:

Title of the scientific and technological task;

Organization in charge of the scientific and technological task (the unit transferring the assets);

Assets being the results of the scientific and technological task to be transferred;

Proposed handover location;

Other contents (if any).

c) The agency or unit assigned to receive the assets shall perform separate monitoring in accordance with Point a, Clause 1, Article 8 of Resolution No. 193/2025/QH15 and carry out the management, use, promotion, and commercialization in accordance with the regulations applicable to organizations in charge of the scientific and technological task implementation being agencies, organizations, and units as prescribed in Articles 7 and 8 of Resolution No. 193/2025/QH15;

d) Ministries, central agencies, and provincial-level People’s Committees shall, on a biennial basis, be responsible for organizing the inspection and evaluation of the management, use, promotion, and commercialization of the research results of the assigned scientific and technological tasks as prescribed at Point a of this Clause;

dd) In case the agency or unit specified at Point c of this Clause has not yet developed a plan for applying the research results, and another organization or individual submits a written proposal to receive the assets for application, the provisions of Clause 5 of this Article shall apply.

5. In cases where, after 3 years from the completion date of a scientific and technological task, the organization in charge of the scientific and technological task implementation fails to apply the research results, and another organization wishes to apply such results as prescribed in Clause 6, Article 7 of Resolution No. 193/2025/QH15, the procedures shall be carried out as follows:

a) The organization wishing to apply the research results of the scientific and technological task (hereinafter referred to as the organization wishing to apply) shall send a written request to the scientific and technological task-managing agency. Such request shall be enclosed with a research result application plan and supporting documents proving the capacity of the organization;

b) Upon receipt of the written request from the organization wishing to apply, the scientific and technological task-managing agency shall issue a written request to the organization in charge of the scientific and technological task implementation for confirmation thereof;

c) If, at the time of receiving the request from the organization wishing to apply, the organization in charge of the scientific and technological task implementation has not yet developed an application plan, the scientific and technological task-managing agency shall report to the ministry, central agency, or provincial-level People’s Committee for the establishment of an Evaluation Council to assess the application capacity of the organization wishing to apply.

The Evaluation Council shall assess the application capacity based on the application plan and explanatory dossiers on capacity submitted by the organization wishing to apply. The Council shall make a conclusion on the research result application capacity of the organization wishing to apply. Depending on the nature, scale, and scope of application of the research results, the ministry, central agency, or provincial-level People’s Committee shall decide on the composition, number of members, and working method of the Evaluation Council;

d) If the Evaluation Council concludes that the organization wishing to apply is capable of applying the research results, the scientific and technological task-managing agency shall report to the ministry, central agency, or provincial-level People’s Committee for consideration and decision on the withdrawal and assignment to the organization wishing to apply. Such withdrawal from the organization in charge and assignment to the organization wishing to apply shall be effected by an administrative document issued by the ministry, central agency, or provincial-level People’s Committee.

Article 9. Commercialization of research and technology development results of organizations in charge being agencies, organizations, or units

1. Agencies, organizations, and units assigned to manage and use assets shall proactively disclose information and take measures to promote the use, exploitation, and commercialization of assets being the results of the implementation of science and technology tasks in accordance with the forms specified at Point b, Clause 1, Article 8 of Resolution No. 193/2025/QH15.

2. The exercise of autonomy, self-determination, and self-responsibility in commercialization in accordance with Point b, Clause 1, Article 8 of Resolution No. 193/2025/QH15 shall be carried out as follows:

a) The use of assets being the results of the implementation of scientific and technological tasks for the purposes of leasing, transferring the right to use, providing services, and entering into joint ventures or associations without establishing a new legal entity shall be governed by the Regulation on the management and use of public property of the agency, organization, or unit;

Commercialization in the forms of leasing, transferring the right to use, and joint venture or association shall be executed through a contract. Such contract shall include the following basic contents: duration of leasing, transfer of the right to use, and joint venture or association; rights and obligations related to the management of assets being the results of the implementation of scientific and technological tasks; leasing price (or price for transfer of the right to use); plan for distribution of proceeds from commercialization; and other contents. For commercialization in the form of self-provision of services, the unit shall decide on the business plan by itself;

b) The management and use of proceeds obtained from leasing, transferring the right to use, provision of services, and joint ventures or associations not forming a new legal entity shall comply with Clause 3 of this Article;

c) Agencies, organizations, and units shall be responsible for archiving dossiers and documents related to the use of assets for leasing, transfer of the right to use, provision of services, and joint ventures or associations not forming a new legal entity to ensure accountability to functional agencies;

d) When conducting inspection, examination, or audit at agencies, organizations, or units, functional agencies shall inspect the activities of using assets for the purposes of leasing, transferring the right to use, provision of services, and joint ventures or associations in accordance with law.

3. The proceeds obtained from the use of assets for leasing, transfer of the right to use, provision of services, and joint ventures or associations not forming a new legal entity shall be handled as follows:

a) The management and use of proceeds in the form of in-kind assets shall be governed by the Regulation on the management and use of public property of the agency, organization, or unit. Agencies, organizations, and units shall be responsible for management in accordance with law and the Regulation;

b) Proceeds in the form of money shall be managed and used in accordance with Clause 4 of this Article.

4. The management and use of monetary proceeds from the use of assets for leasing, transfer of the right to use, provision of services, and the monetary portion of proceeds distributed from joint ventures or associations not forming a new legal entity shall be accounted for separately and fully recorded in accordance with the accounting law.

Article 10. Guidelines on deductible expenses for determining income subject to enterprise income tax

1. Enterprises may include in deductible expenses for determining income subject to enterprise income tax the sponsorship (in cash or in kind) provided to organizations, individuals for conducting scientific research, technology development, and innovation in accordance with Clause 1, Article 9 of Resolution No. 193/2025/QH15.

a) The recipients of sponsorship as stipulated in this Clause include: The National Science and Technology Development Fund, the Science and Technology Development Fund of ministries, ministerial-level agencies, government-attached agencies, provinces, centrally-run cities; organizations established in accordance with the law on science and technology; experts, scientists, individuals conducting scientific research, technology development, and innovation in accordance with the law on science, technology, and innovation; organizations tasked with mobilizing sponsorship for scientific research, technology development, and innovation, established and operating as prescribed by law;

b) The dossier for determining the sponsorship expense under Clause 1 of this Article includes: A sponsorship confirmation record or documents (in paper or electronic form) confirming the sponsorship expense, signed and stamped by the authorized representative of the sponsoring enterprise and the representative of the recipient organization (in the case of an enterprise); signed by the recipient in the case of an expert, scientist, or individual; accompanied by invoices or receipts for the sponsorship in cash or in kind;

c) The recipient of the sponsorship shall be responsible for using and distributing the sponsorship properly for the activities of scientific research, technology development, and innovation as received. In case of misuse of the sponsorship for activities not related to scientific research, technology development, and innovation, the recipient shall be handled in accordance with law.

2. Enterprises may include in deductible expenses for determining income subject to enterprise income tax the expenses incurred for scientific research, technology development, and innovation within the enterprise, as stipulated in Clause 1, Article 9 of Resolution No. 193/2025/QH15, provided that they have adequate invoices and receipts as required. The expenses for scientific research, technology development, and innovation within the enterprise include:

a) All expenses incurred for carrying out scientific research and technology development activities are recorded as deductible expenses for determining income subject to enterprise income tax, including: Wages, salaries, and other contributions related to wages for personnel involved in scientific research and technology development activities; costs of raw materials, materials, and services used in scientific research and technology development activities; costs of renting or using research results; costs of intellectual property rights, including transfer of ownership or use rights of industrial property objects; depreciation costs or rental costs of machinery, equipment, laboratories, and factories used in scientific research and technology development activities; pilot production costs before commercialization; costs of training personnel for new technology, both domestically and abroad; costs for consulting and registering intellectual property rights protection;

b) All expenses incurred to support innovation activities are recorded as deductible expenses when determining income subject to enterprise income tax, including: Wages, salaries, and other contributions related to wages for personnel involved in innovation activities; costs of hiring domestic and foreign consultants for innovation activities; costs of using innovation services, digital spaces, and online support; costs of pilot production, sample product creation, technology refinement, and product testing; costs of participating in short-term domestic and international training courses; costs for participating in domestic and international fairs and exhibitions to showcase products;

c) Costs of renting scientific research, technology development, and innovation services.

Dossiers for determining the expense of renting scientific research, technology development, and innovation services include: Rental contracts; handover and acceptance minutes, contract liquidation documents, and related materials, invoices, or receipts.

Article 11. Guidelines on non-taxable personal income from wages and salaries from scientific and technological tasks using state budget

1. Income from salaries and wages of individuals performing scientific and technological tasks using the state budget shall not be included in personal income tax taxable income.

2. The determination of specific salaries and wages of individuals performing scientific and technological tasks not subject to personal income tax as prescribed in Clause 1 of this Article shall comply with the law on personal income tax.

Chapter III

NATIONAL DIGITAL TRANSFORMATION ACTIVITIES

Article 12. National- or regional-scale information systems and digital platforms, and intelligent monitoring and operation centers

1. The national- or regional-scale information systems and digital platforms as specified in Clause 1, Article 10 of Resolution No. 193/2025/QH15 refer to information systems comprising hardware, software, and databases developed and managed by ministries, ministerial-level agencies, and central agencies, which allow central and local agencies and organizations to connect, interact, and share data, services, and computing resources through a unified, interconnected infrastructure in service of national and regional socio-economic development.

2. The intelligent monitoring and operation centers as specified in Clause 2, Article 10 of Resolution No. 193/2025/QH15 refer to systems that aggregate all information and data sources of ministries, sectors, and localities across all fields, providing a comprehensive and real-time visual overview of relevant entities, thereby assisting leaders at all levels in supervising, directing, and administering operations online and based on data, with a view to strengthening public administration, enhancing governance capacity and operational efficiency of all levels of government, improving interaction between the government and the people and enterprises; and being ready to connect and share data to serve the online direction and administration of the Government and the Prime Minister according to scenarios when required.

Article 13. Formulation of annual public investment capital plans, and management, disbursement, and final settlement of capital for tasks and projects investing in national- and regional-scale information systems and digital platforms using public investment capital sourced from the state budget as prescribed in Clause 1, Article 10 of Resolution No. 193/2025/QH15

1. Formulation of annual public investment capital plans for tasks and projects of national- and regional-level information systems and digital platforms to be jointly used and accessed by central and local agencies and organizations:

Based on development strategies, master plans, and assigned tasks in the fields of science, technology, innovation, and digital transformation, ministries, central agencies, and local authorities shall, on an annual basis, formulate public investment capital plans using state budget funds in accordance with the law on public investment and the law on the state budget for relevant tasks and projects. Ministries, central agencies, and local authorities shall be responsible for the disbursement capacity and for the proposed capital allocation targets, and shall send to the Ministry of Finance for submission to competent authorities for allocation of sufficient capital to ensure progress and objectives of the tasks and projects.

2. Principles for management, disbursement, and final settlement of public investment capital for national- and regional-scale information system and digital platform tasks and projects:

a) Project owners using public investment capital for national- and regional-scale information system and digital platform tasks and projects shall take responsibility for: Disbursing funds to contractors in accordance with the contracts signed between contractors and project owners or in accordance with estimates approved by competent authorities; Managing and using funds for proper purposes, to the right beneficiaries, economically and efficiently, in line with the implementation schedule of tasks and projects; Submitting disbursement dossiers under this Decree to the State Treasury. The project owner, when requesting disbursement, shall not exceed the budget estimate in the case of self-implementation or implementation not under contract; shall not exceed the contract value in the case of implementation under contract. The total disbursed capital for a task or project must not exceed the task’s estimate or the total investment amount of the project approved by competent authorities. The amount of public investment capital disbursed within the year for the works, items of the task or project shall not exceed the planned capital for the year that has been allocated;

b) The State Treasury shall, based on the disbursement application dossiers submitted by the project owners in accordance with this Decree, disburse funds for project owners, ensuring the disbursement does not exceed the capital plan allocated by competent authorities. Project owners shall be responsible for the contents of the dossiers and the expenditure contents of the tasks and projects;

c) Superior agencies of project owners shall be responsible for inspecting and urging project owners and project management units under their management to implement public investment plans and properly use public investment capital in accordance with regulations;

d) The State Treasury, and ministries, central agencies, and local authorities shall, based on the total disbursed capital in the budget year for tasks and projects involving national- and regional-scale information systems and digital platforms, compile and prepare final settlement reports for the budget year according to their assigned functions and duties.

3. A disbursement dossier must comprise:

a) Decisions or documents assigning investment preparation tasks issued by competent authorities for investment preparation tasks (except where such tasks are included in the investment project approval decision); investment project approval decisions issued by competent authorities for project implementation; decisions or documents on adjustment (if any);

b) Annual public investment plans of competent authorities (clearly identifying the tasks and projects on national- and regional-scale information systems and digital platforms under Resolution No. 193/2025/QH15);

c) Disbursement request form (Form No. 01);

d) Fund withdrawal request (Form No. 02).

4. Transaction methods at State Treasury:

a) Dossier submission:

Sending dossiers and receiving results directly at the headquarter of the State Treasury;

Sending dossiers and receiving results at the public service website of the State Treasury, in case the unit participates in electronic transactions with the State Treasury (the unit accesses and follows the instructions on the public service website of the State Treasury).

b) Implementation process:

In case of direct transaction at the State Treasury:

The project owner or the project management unit shall prepare and submit the dossier to the State Treasury where the transaction is conducted;

The State Treasury shall receive and, in case the dossier is complete in accordance with this Decree, carry out the disbursement procedures for the beneficiary as requested by the project owner or project management unit within one working day; and at the same time, send the unit one hard copy of the accounting document (debit advice) to confirm that the disbursement has been made. In case the disbursement dossier fails to meet the requirements as prescribed in this Decree, the State Treasury shall issue a written notice of refusal to disburse the state budget expenditure (clearly stating the reasons for refusal) and send it to the unit within one working day.

In case of online transaction via the State Treasury’s public service website:

The project owner or the project management unit shall prepare and submit the dossier via the State Treasury’s public service website;

The State Treasury shall receive and, in case the dossier is complete in accordance with this Decree, carry out the disbursement procedures for the beneficiary as requested by the project owner or project management unit within one working day; and at the same time, send the unit one hard copy of the accounting document (debit advice) to confirm that the disbursement has been made. In case the disbursement dossier fails to meet the requirements as prescribed in this Decree, the State Treasury shall issue a notice of refusal to disburse the state budget expenditure (clearly stating the reasons for refusal) and send it to the unit via the State Treasury's public service website within one working day.

c) Quantity of dossiers:

The quantity of each dossier component as prescribed in this Decree shall be one copy (original, official copy, or certified true copy). Particularly, the capital withdrawal slip must be submitted in two original copies (in case of value-added tax deduction or in case both the transacting unit and the supplier of goods and services open accounts at the same State Treasury unit, one additional original copy shall be submitted for each respective case); the request for disbursement of investment capital must be submitted in two original copies.

For dossiers submitted via the State Treasury’s public service website, the dossier components must be digitally signed in accordance with regulations.

5. Annual final settlement of public investment capital and final settlement of completed projects:

a) For digital platform projects using annually allocated public investment capital and final settlement of completed projects: To be implemented in accordance with the regulations on annual final settlement of public investment capital and final settlement of completed projects as prescribed in the Government’s Decree No. 99/2021/ND-CP dated November 11, 2021, prescribing the management, payment, and final settlement of projects using public investment capital (hereinafter referred to as Decree No. 99/2021/ND-CP).

b) In case the State Audit Office or inspection agency conducts audit or inspection and issues an audit report or inspection conclusion containing sufficient contents as prescribed in Article 37 of Decree No. 99/2021/ND-CP: The project owner shall, based on the audit report or inspection conclusion, prepare the final settlement report of the completed project and submit it to the competent person for approval of the final settlement of public investment capital for the completed project; appraisal prior to approval of final settlement is not required.

c) In case an audit report or inspection conclusion issued by the State Audit Office or inspection agency that conducts audit or inspection, fails to contain sufficient contents as prescribed in Article 37 of Decree No. 99/2021/ND-CP: The final settlement of public investment capital for the completed project shall comply with Decree No. 99/2021/ND-CP.

6. Duties, powers, and responsibilities of the governing body of the project owner, the project owner and the project management unit in managing, disbursing, and final settling public investment capital:

a) The governing body of the project owner shall be responsible for providing guidance and inspecting the use of capital for the tasks and projects.

b) The project owner and project management unit shall:

Take responsibility for the management and use of capital to ensure proper purposes, proper beneficiaries, and correct disbursement contents for the tasks and projects; the volume, quality, effectiveness, and accuracy of the value proposed for disbursement for the tasks and projects in accordance with the contract signed between the contractor and the project owner or the estimates approved by the competent authority; and the disbursement dossiers submitted to the State Treasury and state management agencies in charge of management and payment of public investment capital.

Be subject to inspection by financial agencies at all levels and the investment-deciding agency regarding the management, disbursement, and final settlement of tasks and projects using public investment capital.

Perform accounting as the project owner’s unit. At the end of the fiscal year, prepare a reconciliation statement of the annual disbursed public investment capital for each task and project, and submit it to the State Treasury where transactions are conducted before February 10 of the following year for confirmation.

Refund to the state budget any excess disbursed amount in cases where the approved final settlement amount is lower than the disbursed amount for the tasks or projects. Make further disbursements to the contractor or supplier according to the approved final settlement amount when the final settlement amount is higher than the disbursed amount for the tasks or projects.

7. Responsibilities of the State Treasury:

The State Treasury shall disburse funds for national- or regional-scale information system and digital platform tasks and projects within the scope of estimates assigned by competent authorities and based on disbursement application dossiers submitted by the project owners in full compliance with the provisions of this Decree. The State Treasury is entitled to refuse disbursement of expenditures that are inconsistent with the provisions of this Decree.

8. In case of difficulties or obstacles in preparing annual public investment plans, managing, disbursing, and making final settlement of public investment capital sourced from the state budget for investment in national- or regional-scale information system and digital platform tasks and projects, the Ministry of Finance shall be responsible for providing guidance to the concerned entities for implementation.

9. The provisions of this Article do not apply to national- or regional-scale information system and digital platform tasks and projects using public investment capital sourced from the state budget, which fall under state secret public investment tasks and projects as decided by the Prime Minister; top secret and absolute secret public investment projects of the Ministry of National Defence and the Ministry of Public Security.

Article 14. Contractor appointment for bidding packages prescribed in Clause 2, Article 10 of Resolution No. 193/2025/QH15

1. After the Minister, the head of a ministerial-level agency, a government-attached agency, or another central-level agency, or the Chairperson of the provincial-level People’s Committee issues a decision on the list of bidding packages eligible for contractor appointment as prescribed in Clause 2, Article 10 of Resolution No. 193/2025/QH15, the project owner or the project-preparing agency shall submit to the competent person for approval a contractor selection plan in accordance with the Bidding Law, clearly specifying whether the standard contractor appointment process or the simplified contractor appointment process, as prescribed in Clause 3 of this Article, will be applied. The implementation of contractor appointment for the bidding packages prescribed in this Article must fully meet the conditions for contractor appointment specified in Clause 3, Article 23 of the Bidding Law and any amendments or supplements thereto (if any).

Where the Minister, the head of a ministerial-level agency, a government-attached agency, or another central-level agency, or the Chairperson of the provincial-level People’s Committee is the competent person approving the contractor selection plan, it is not required to approve the list of bidding packages subject to contractor appointment under this Clause.

2. For the bidding packages specified in Clause 2, Article 10 of Resolution No. 193/2025/QH15 that are not subject to contractor appointment, the project owner or the project-preparing agency shall submit the proposal to the Minister, the head of a ministerial-level agency, a government-attached agency, or another central-level agency, or the Chairperson of the provincial-level People’s Committee for decision on the application of another method.

3. For consultancy service packages under Clause 2, Article 10 of Resolution No. 193/2025/QH15, the simplified contractor appointment process prescribed in Clause 3, Article 78 of the Government’s Decree No. 24/2024/ND-CP dated February 27, 2024, detailing a number of articles and implementation measures of the Bidding Law regarding contractor selection (hereinafter referred to as Decree No. 24/2024/ND-CP) and any amendments or supplements thereto (if any) may be applied. For other bidding packages under Clause 2, Article 10 of Resolution No. 193/2025/QH15, one of the contractor appointment processes provided in Articles 76, 77, or Clause 3, Article 78 of Decree No. 24/2024/ND-CP and any amendments or supplements thereto (if any) may be selected, depending on the size and nature of the bidding package.

4. With respect to bidding packages falling under Clause 2, Article 10 of Resolution No. 193/2025/QH15 that are already eligible for contractor appointment under Article 23 of the Bidding Law, contractor appointment shall be carried out in accordance with the provisions of the bidding law without the need to report to the Minister, the head of a ministerial-level agency, a government-attached agency, or another central-level agency, or the Chairperson of the provincial-level People’s Committee as prescribed in Clause 1 of this Article.

5. Based on the size and nature of the bidding package, the project owner or the project-preparing agency may revise the evaluation criteria concerning the capacity, experience, and technical aspects in the dossier of requirement template to ensure the selection of a contractor with a feasible solution to implement the bidding package.

6. The Ministry of Science and Technology shall coordinate with the Ministry of Finance to inspect and urge the implementation of this policy at ministries, sectors, and localities.

Article 15. Conditions and grounds for providing financial support to telecommunications enterprises for the rapid deployment of 5G network infrastructure

1. Telecommunications enterprises shall be eligible for support in accordance with Article 11 of Resolution No. 193/2025/QH15 when fully meeting the following conditions:

a) The telecommunications enterprise has completed the deployment of at least 20,000 5G base stations nationwide (in all centrally-run cities and provinces), which have been inspected and put into operation during the period from February 19, 2025, to the end of December 31, 2025;

b) The 5G base stations are installed at existing infrastructure sites or newly developed locations. Each base station shall be counted for only one network operator;

c) The 5G base stations are installed outdoors and use 64T64R, 32T32R, 16T16R, 8T8R, or 4T4R equipment. Each base station must have at least one radio transceiver unit;

d) The telecommunications enterprise has submitted a plan and cost estimate for financial support for the rapid deployment of 5G network infrastructure to the Ministry of Science and Technology in accordance with Clause 2 of this Article.

2. Proposal for the rapid deployment plan of 5G network infrastructure by telecommunications enterprises

Within 30 days from the effective date of this Decree, the enterprise shall submit a written proposal on the plan and cost estimate for financial support for the rapid deployment of 5G network infrastructure, enclosed with the enterprise’s 2025 5G network infrastructure deployment plan, using Form No. 03 provided in the Appendix to this Decree.

3. Grounds for providing financial support to enterprises for the rapid deployment of 5G network infrastructure:

a) The decision of the Minister of Science and Technology recognizing the results of the rapid deployment of 5G network infrastructure by enterprises eligible for financial support;

b) The decision of the Minister of Science and Technology on the average equipment cost per 5G base station purchased in 2025 by supported telecommunications enterprises, determined by equipment type and origin (from developed or developing countries);

c) The decision of the Prime Minister approving the provision of financial support to enterprises eligible for the rapid deployment of 5G network infrastructure;

d) The allocation of state budget expenditure estimates for supporting the rapid deployment of 5G network infrastructure in accordance with the law on the state budget.

Article 16. Determination of the average equipment cost of a 5G base station purchased in 2025 by supported telecommunications enterprises

1. Bases for determining the average equipment cost of a 5G base station:

a) The number of 5G base stations by configuration that have been deployed, accepted, and put into use from February 19, 2025, to the end of December 31, 2025, as recognized by the Ministry of Science and Technology as eligible for financial support. The report on the number of 5G base stations shall be made using Form No. 04 provided in the Appendix to this Decree;

b) The decision of the competent person (in accordance with the management decentralization of the enterprise) approving the finalized settlement of the 5G infrastructure or the finalized investment settlement of the 5G network infrastructure of the enterprise (audited in accordance with law), which includes the final settlement of value of radio equipment of 5G base stations purchased in 2025, enclosed with a detailed list of invested equipment values for each 5G base station by configuration and by origin of goods (produced in developed countries or developing countries). The detailed list of equipment values shall be prepared using Form No. 04 provided in the Appendix to this Decree;

c) Telecommunications enterprises shall be responsible for submitting reports to the Ministry of Science and Technology in accordance with Point a and Point b of this Clause. The reporting deadline shall be no later than June 30, 2026.

2. The average equipment cost of a 5G base station shall be determined by the configuration of the base station and the origin of the goods (developed country or developing country). The formula for calculating the average equipment cost of a 5G base station with configuration Y and origin of goods Z is as follows:

In which:

X_Y,Z : Average equipment cost of 5G base station with configuration Y and origin of goods Z.

V_i : Total equipment purchase value of 5G base stations with configuration Y and origin of goods Z of i^th enterprise.

N_i : Total number of 5G base stations with configuration Y and origin of goods Z of i^th enterprise.

n : Number of enterprises receiving financial support.

Y refers to configuration of 5G base station with origin Z, including: 4T4R, 8T8R, 16T16R, 32T32R, 64T64R.

Z refers to the origin of goods: developed countries or developing countries.

The 5G base stations in this formula are those purchased in 2025.

Equipment of 5G base stations includes radio equipment.

3. Based on the reports submitted by enterprises, the Ministry of Science and Technology shall determine and issue a decision on the average equipment cost of 5G base stations for each configuration and origin of goods (developed countries or developing countries).

The decision on the average equipment cost of 5G base stations by configuration and origin of goods of the manufacturer (developed countries or developing countries) shall be issued within 45 days from the date of receipt of complete reports on the results of rapid deployment of 5G network infrastructure from enterprises eligible for financial support in accordance with Clause 4 of this Article.

4. The report on the results of rapid deployment of 5G network infrastructure by an enterprise shall include:

a) A written request for recognition of rapid 5G network infrastructure deployment results eligible for financial support, enclosed with a list of 5G base stations by configuration and origin of goods of the manufacturer (developed countries or developing countries) that have been deployed, accepted, and put into use from February 19, 2025, to the end of December 31, 2025, using Form No. 04 provided in the Appendix to this Decree;

b) Documents and reports specified at Point b, Clause 1 of this Article;

c) The enterprise shall take responsibility before the law for the accuracy, truthfulness, and completeness of the information, data, and documents reported to the state agency.

5. Determination of the financial support amount for enterprises that have completed the rapid deployment of 5G network infrastructure:

a) Based on the report of the enterprise under Clause 4 of this Article, the Ministry of Science and Technology shall review and issue a Decision recognizing the result of rapid deployment of 5G network infrastructure for enterprises eligible for financial support;

b) Based on the decisions specified at Point a of this Clause and the decision stipulated in Clause 3 of this Article, the Ministry of Science and Technology shall consolidate and submit to the Prime Minister for issuance of a decision approving the amount of financial support for enterprises eligible for financial support in the rapid deployment of 5G network infrastructure.

The financial support amount HT for telecommunications enterprises for the 5G base stations that have been deployed shall be calculated according to the following formula:

HT = 15% x ∑(X_Y,Zx S_Y,Z)

X_Y,Z: The average equipment cost of a 5G base station shall be determined by the configuration Y of the base station and the origin of goods Z (developed country or developing country).

S_Y,Z means the number of 5G base stations with configuration Y and origin of goods Z (developed or developing country) that have been accepted and put into use from February 19, 2025, to the end of December 31, 2025.

In case the average equipment cost of a 5G base station (X_Y,Z) of the enterprise under consideration for support is lower than the overall average equipment cost of a 5G base station (X_Y,Z) of all supported enterprises, the amount of support shall be calculated based on the enterprise's own average equipment cost of a 5G base station.

In case the average equipment cost of a 5G base station (X_Y,Z) of the enterprise under consideration for support is higher than the overall average equipment cost of a 5G base station (X_Y,Z) of all supported enterprises, the amount of support for that enterprise shall be calculated based on the overall average equipment cost of the of 5G base station of all supported enterprises.

Article 17. Preparation of estimates, estimate execution, and final settlement of financial support for enterprises in rapid deployment of 5G infrastructure

1. The state budget shall provide financial support for enterprises rapidly deploying 5G network infrastructure from the other development investment expenditure source of the central budget. The estimate preparation, execution, and final settlement of financial support funding for the rapid deployment of 5G infrastructure shall be performed in accordance with Clauses 2, 3, and 4 of this Article.

2. Preparation of estimates for financial support funding for the rapid deployment of 5G infrastructure:

a) Based on the enterprise’s proposed plan and estimate as prescribed in Clause 2, Article 15 of this Decree, the Ministry of Science and Technology shall review and consolidate the funding estimate for financial support for enterprises in rapid deployment of 5G infrastructure and submit it to the Ministry of Finance before July 15 every year. In which, the average cost of 5G base station equipment by configuration and origin of the goods shall be based on the enterprise’s proposal for the purpose of estimating;

b) Based on the proposal from the Ministry of Science and Technology under Point a, Clause 2 of this Article, the Ministry of Finance shall consolidate the central budget estimate for financial support for enterprises in rapid deployment of 5G network infrastructure. The total amount allocated for this task shall not exceed the total winning bid amount from auctions of the right to use radio frequencies approved by the Ministry of Information and Communications (now the Ministry of Science and Technology) in 2024. The unit proposed to be allocated the budget estimate is the Ministry of Science and Technology.

3. Implementation of estimates:

a) Based on the state budget estimate assigned by the Prime Minister, the Ministry of Science and Technology shall be responsible for organizing the implementation of the estimate within its competence;

b) The dossier submitted by the Ministry of Science and Technology to the State Treasury for disbursement of financial support for enterprises in rapid deployment of 5G network infrastructure shall include:

The budget estimate approved by the competent authority;

The Prime Minister’s decision as specified at Point c, Clause 3, Article 15 of this Decree;

Payment documents (state budget estimate withdrawal order – actual expenditure).

c) The State Treasury shall inspect the availability of the estimate and the support level as prescribed by the Prime Minister’s decision and make payments to enterprises within 02 working days.

4. Final settlement of financial support for the rapid deployment of 5G network infrastructure: Annually, the Ministry of Science and Technology shall prepare a report on the final settlement of funds already disbursed to support enterprises in rapid deployment of 5G network infrastructure and submit it to the Ministry of Finance in accordance with regulations.

Article 18. Management, use of state budget funds, and accounting of financial support for enterprises in rapid deployment of 5G infrastructure

1. State budget funds provided as financial support for enterprises in rapid deployment of 5G network infrastructure that meet the financial support conditions prescribed in Resolution No. 193/2025/QH15 and this Decree shall be treated as financial support not forming state-owned assets at the enterprise.

2. Enterprises shall account for the financial support specified in Clause 1 of this Article in accordance with the law on corporate accounting. In case of accounting difficulties, the Ministry of Finance shall be responsible for providing guidance to enterprises.

Article 19. Responsibility for inspection and supervision; reimbursement of financial support costs by enterprises requesting financial support

1. The Ministry of Science and Technology shall be responsible for organizing on-site inspection teams if there are indications that an enterprise has inaccurately reported the number of 5G base stations deployed in the application dossier for financial support.

2. Enterprises shall be subject to reimbursement of financial support costs for rapid deployment of 5G network infrastructure in the following cases:

a) Failure to meet the conditions specified in Clause 1, Article 15 of this Decree when subject to inspection and on-site examination by a competent agency as prescribed;

b) Forgery of dossiers, use of illegal documents; misreporting or inaccurate declaration of information and data, resulting in the determined amount of financial support exceeding the actual eligible amount.

3. In addition to being subject to handling measures in accordance with law, enterprises committing the violations specified in Clause 2 of this Article shall also reimburse financial support costs for rapid deployment of 5G network infrastructure as follows:

a) In case the enterprise fails to achieve the target of 20,000 5G base stations meeting the conditions prescribed in Clause 1 Article 15 of this Decree, the enterprise shall refund to the state budget the entire amount of financial support received and additionally pay a fine equal to the loan interest calculated based on the average lending interest rate of state-owned commercial banks at the time. The fine amount shall be calculated from the time the enterprise receives the financial support until the time of fine payment;

b) In case the enterprise exceeds the target of 20,000 5G base stations and meets the conditions under Clause 1, Article 15 of this Decree, but some 5G base stations are found non-compliant upon on-site inspection, the enterprise shall refund to the state budget the corresponding financial support amount received for those non-compliant base stations. The enterprise shall also pay a fine based on the support amount received for such non-compliant stations and the average lending interest rate of state-owned commercial banks at the time. The fine shall be calculated from the date the enterprise receives the financial support until the date of fine payment;

c) The Ministry of Science and Technology shall be responsible for determining the amount to be reimbursed by the enterprise for financial support costs for rapid deployment of 5G network infrastructure after obtaining the results of inspection and on-site examination of the enterprise’s 5G network infrastructure deployment, in accordance with law and this Decree;

d) Enterprises must refund the fine amounts to the state budget as specified at Points a and b of this Clause within 30 days from the date the Ministry of Science and Technology issues the decision requiring the enterprises’ reimbursement of financial support costs for rapid deployment of 5G network infrastructure.

Article 20. Controlled-pilot implementation of telecommunications services using low earth orbit satellite technology

1. The Ministry of Science and Technology shall assume the prime responsibility for, and coordinate with the Ministry of National Defence and the Ministry of Public Security in, reviewing and submitting to the Prime Minister for decision the pilot implementation of each specific scheme.

2. The Ministry of National Defence and the Ministry of Public Security shall assume the prime responsibility for proposing requirements for national defense and security assurance, and coordinate with the Ministry of Science and Technology in proposing other necessary requirements and conditions to ensure national interests within the scope of their state management for each pilot scheme, to be submitted to the Ministry of Science and Technology for summarizing and reporting to the Prime Minister for decision on pilot implementation.

3. The conditions for the deployment of telecommunications networks applicable to the license for provision of telecommunications services with network infrastructure granted to pilot enterprises shall include: the conditions for telecommunications network deployment as prescribed in the Government's Decree No. 163/2024/ND-CP dated December 24, 2024, detailing a number of articles and measures for the implementation of the Law on Telecommunications in accordance with the license; and pilot requirements and conditions as decided by the Prime Minister under Clause 2 Article 13 of Resolution No. 193/2025/QH15.

Article 21. General provisions on licensing and application dossiers for the grant and modification of licenses for the use of radio frequencies and radio equipment for enterprises permitted to controlled-pilot implementation of telecommunications services using low earth orbit satellite technology

1. Enterprises applying for the grant or modification of licenses for the use of radio frequencies and radio equipment shall take responsibility before law for the accuracy and legality of the documents and declared contents in the application dossier.

2. During the validity period of the license, enterprises wishing to modify certain contents of the license (excluding the duration of use) must submit an application dossier in accordance with regulations.

3. If, within 30 days from the date the Ministry of Science and Technology (the Authority of Radio Frequency Management) issues a notice requesting modification and completion of the application dossier for a license, the enterprise failing to comply shall have its application dossier canceled.

4. Enterprises may submit application dossiers for the grant or modification of license contents Directly, through the online public service system, or by using postal service.

5. The results of processing application dossiers for the grant or modification of license contents shall be sent to the enterprise through the online public service system, electronic means, by postal service; or in person.

Article 22. Order and procedures for processing application dossiers for the grant and modification of licenses for the use of radio frequencies and radio equipment for enterprises permitted to controlled-pilot implementation of telecommunications services using low earth orbit satellite technology

1. An application dossier for the grant or modification of license contents shall include a Declaration Form for the license to use radio frequencies and radio equipment, using Form No. 05 provided in the Appendix to this Decree.

2. The enterprise shall submit one set of the application dossier for the grant or modification of license contents to the Ministry of Science and Technology (the Authority of Radio Frequency Management).

3. The Ministry of Science and Technology (the Authority of Radio Frequency Management) shall receive and examine the validity of the dossier. In case the dossier is incomplete or non-compliant with regulations, within 05 working days from the date of receipt, the Ministry of Science and Technology (the Authority of Radio Frequency Management) shall notify and provide instructions for the enterprise to modify and complete the dossier.

4. Within 14 days from the date of receipt of a complete and valid dossier, the Ministry of Science and Technology (the Authority of Radio Frequency Management) shall grant or modify the license contents using Form No. 06 provided in the Appendix to this Decree, or refuse to grant or modify the license contents and shall state the reasons therefor.

Article 23. Revocation of licenses for the use of radio frequencies and radio equipment, of enterprises permitted to controlled-pilot implementation of telecommunications services using low earth orbit satellite technology

1. An enterprise shall have its license revoked in the following cases:

a) The cases specified at Points a, b, c, d, dd, e, and g, Clause 1, Article 23 of the Law on Radio Frequencies, as amended and supplemented under Point a, Clause 10, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Radio Frequencies;

b) The cases subject to termination of pilot implementation as specified in the Prime Minister’s Decision on the controlled pilot implementation of telecommunications services using low earth orbit satellite technology under Clause 2, Article 13 of Resolution No. 193/2025/QH15 on pilot implementation of a number of special policies and mechanisms to create breakthroughs in scientific and technology development, innovation and national digital transformation.

2. The Ministry of Science and Technology (the Authority of Radio Frequencies) shall revoke the license for the use of radio frequencies and radio equipment based on one of the following documents:

a) A court decision or decision issued by a competent state agency in respect of the cases specified at Points a and b, Clause 1, Article 23 of the Law on Radio Frequencies;

b) Conclusions from inspections or examinations of radio frequencies, or a court decision in respect of the cases specified at Points c and d, Clause 1, Article 23 of the Law on Radio Frequencies, and Point e, Clause 1, Article 23 of the Law on Radio Frequencies, as amended and supplemented under Point a, Clause 10, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Radio Frequencies;

c) Confirmation by the agency collecting radio frequency charges in respect of the case specified at Point dd, Clause 1, Article 23 of the Law on Radio Frequencies, as amended and supplemented under Point a, Clause 10, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Radio Frequencies;

d) Decision on revocation of the license for provision of telecommunications services in respect of the case specified at Point g, Clause 1, Article 23 of the Law on Radio Frequencies, as amended and supplemented under Point a, Clause 10, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Radio Frequencies;

dd) Decision of a competent agency on the termination of the pilot implementation in respect of the case specified at Point b, Clause 1 of this Article.

3. The procedure for license revocation shall be as follows:

a) Within 30 days from the date on which sufficient grounds arise under Clause 2 of this Article, the Ministry of Science and Technology (the Authority of Radio Frequencies) shall issue a decision on revocation of the license for the use of radio frequencies and radio equipment;

b) The Ministry of Science and Technology (the Authority of Radio Frequencies) shall be responsible for sending the decision on license revocation to the enterprise subject to revocation and publicly announcing such decision on its portal.

4. The enterprise shall be responsible for returning the original license for the use of radio frequencies and radio equipment within 15 days from the date of receipt of the revocation decision.

5. The determination of the expiration time of the license for the use of radio frequency and radio equipment in the revocation decision must comply with the telecommunications law when the revocation of the radio frequency and radio equipment license leads to the revocation of the corresponding license for provision of telecommunications services.

Article 24. Fees for the use of radio frequencies, for enterprises permitted to controlled-pilot implementation of telecommunications services using low earth orbit satellite technology

Enterprises shall pay fees for the use of radio frequencies after being granted the license for the use of radio frequencies and radio equipment. The applicable rate of fees for the use of radio frequencies shall be based on applicable regulations at the time of receipt of the report on the actual number of terminal devices using the service provided by the enterprise.

Article 25. Criteria and principles for selecting Vietnamese enterprises to invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant for research, training, design, trial production, technology verification, and production of specialized semiconductor chips of Vietnam

1. Criteria on capacity and experience applicable to Vietnamese enterprises:

a) Being a lawfully established in accordance with Vietnamese law;

b) Having participated in activities related to research, design, and production of semiconductor chips;

c) Having equity as stated in the financial statement of the most recent year when the application dossier is submitted meeting at least 50% of the total investment capital of the project.

2. The first small-scale, high-tech semiconductor chip manufacturing plant must fully meet the following criteria on intended purposes, technical specifications, and technology:

a) Intended purposes: To serve research, training, design, trial production, technology verification, and complete production of specialized semiconductor chips of Vietnam;

b) Technology: Silicon CMOS technology with node size of 65 nm or smaller; or Compound semiconductor technology with node size of 250 nm or smaller;

c) Capacity: At least 1,000 wafers per month;

d) The plant must be accepted and put into production before December 31, 2030.

3. Principles for selecting Vietnamese enterprises to invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant:

a) Select the Vietnamese enterprise that proposes the highest technology (the smallest node size) as prescribed at Point b, Clause 2 of this Article;

b) In case two or more Vietnamese enterprises propose the same technology, the enterprise with a higher proposed capacity level shall be selected;

c) In case two or more Vietnamese enterprises propose the same technology and the same production capacity, the enterprise with a lower proposed project investment level shall be selected;

d) In case two or more Vietnamese enterprises propose the same technology, the same production capacity, and the same investment capital, the enterprise with higher owner equity in the most recent year's financial statement shall be selected.

Article 26. Dossiers and order for selecting Vietnamese enterprises to invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant for research, training, design, trial production, technology verification, and production of specialized semiconductor chips of Vietnam

1. The dossier for participating in invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant must comprise:

a) A written registration for participation in investment in the construction of the small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology verification, and the production of specialized semiconductor chips of Vietnam, made according to Form No. 07 in the Appendix to this Decree;

b) A certified true copy of one of the following documents: Business registration certificate or enterprise registration certificate;

c) A written commitment by the Vietnamese enterprise that the plant shall be accepted and put into operation prior to December 31, 2030;

d) An explanatory document demonstrating the fulfillment of all criteria for being selected as the enterprise investing in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology verification, and the production of specialized semiconductor chips of Vietnam.

2. The Vietnamese enterprise shall submit the dossier for participating in investment in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant to the Ministry of Science and Technology.

3. The Ministry of Science and Technology shall announce the period for dossier preparation, the time for submission, and receive and examine the conformity of the dossiers. In case the dossier is incomplete or does not conform to the document composition requirements specified in Clause 1 of this Article, within 02 working days from the date of receipt of the dossier, the Ministry of Science and Technology shall notify and provide guidance to the enterprise to modify and complete the dossier. The Vietnamese enterprise shall be responsible for completing and resubmitting the dossier to the Ministry of Science and Technology within 02 working days.

4. Within 30 days from the date of receipt of a complete dossier, the Ministry of Science and Technology shall assume the prime responsibility for, and coordinate with relevant ministries, sectors, and localities in, submitting to the Prime Minister for decision on the result of the selection of the Vietnamese enterprise investing in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant, or for rejection with reasons clearly stated. The specific order of implementation is as follows:

a) Within 03 working days from the date of receipt of the enterprise's dossier, the Ministry of Science and Technology shall issue a written request for opinions from relevant ministries, sectors, and localities regarding the enterprise’s dossier for participating in investment in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant;

b) Within 20 days from the date of receipt of the written request and dossier from the Ministry of Science and Technology, the relevant ministries, sectors, and localities shall send their written opinions on the selection to the Ministry of Science and Technology for consolidation;

c) Within the following 07 working days, the Ministry of Science and Technology shall review, consolidate, and evaluate the result of the selection.

In case the enterprise fails to meet the requirements specified in Clause 2, Article 25 of this Decree, the Ministry of Science and Technology shall notify the applicant enterprise in writing, clearly stating the reasons.

5. The Ministry of Science and Technology shall submit to the Prime Minister for consideration and decision on the selection of a Vietnamese enterprise to invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology verification, and the production of specialized semiconductor chips of Vietnam.

6. The Prime Minister shall issue a decision on the selection of a Vietnamese enterprise to invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology verification, and the production of specialized semiconductor chips of Vietnam.

Article 27. Specific financial support levels and funding for implementation

1. Based on the final settlement of the completed project approved by the investment-deciding person and concluded by the State Audit Office of Vietnam, after obtaining written consensus from the Ministry of Finance, the Ministry of Science and Technology shall submit to the Prime Minister for decision the specific financial support level for the selected Vietnamese enterprise to invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology verification, and production of specialized semiconductor chips of Vietnam.

2. The specific financial support level is determined based on 30% of the total value of the final settlement of the completed investment project and shall not exceed VND 10,000 billion in case the plant is accepted and put into production before December 31, 2030.

3. The value of the final settlement of the investment project for the construction of the first small-scale, high-tech semiconductor chip manufacturing plant as mentioned above shall be audited by the State Audit Office of Vietnam and the audit results will be concluded. The selected Vietnamese enterprise receiving the financial support shall be responsible for paying the project audit costs as prescribed by law.

4. The state budget shall provide financial support to the Vietnamese enterprise to construct the first small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology verification, and the production of specialized semiconductor chips of Vietnam, from other development investment expenditure sources of the central budget. The formulation of cost estimates, implementation, and finalization of funding for financial support to Vietnamese enterprises in constructing the first small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology validation, and the production of specialized semiconductor chips of Vietnam shall comply with the provisions of Article 28 of this Decree.

5. Annually, the Vietnamese enterprise selected for financial support shall be responsible for formulating the cost estimate and submitting it to the Ministry of Science and Technology. The Ministry of Science and Technology shall submit to the Ministry of Finance for inclusion in the estimate of central budget expenditures to be submitted to competent authorities for review and decision-making in accordance with the law on the state budget.

6. Enterprises shall account for the financial support specified in Clause 4 of this Article in accordance with the law on corporate accounting. In case of accounting difficulties, the Ministry of Finance shall be responsible for providing guidance to enterprises.

Article 28. Formulation of cost estimates, allocation, management, and finalization of funding for financial support to enterprises investing in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant selected for support

1. At the time of formulating the state budget estimate for the following year, based on the situation and implementation results of the current year's tasks and the projected requirements for the following year, the enterprise shall register the estimate and plan for the following year in accordance with Clause 5 Article 27 of this Decree. The contents shall include:

a) Assessment of the results and implementation status of the current year;

b) Projection of funding for the following year's planned tasks.

2. Based on the proposed financial support estimate of the enterprise investing in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant, the Ministry of Science and Technology shall review, consider, and consolidate such estimate into the Ministry’s annual state budget estimate and carry out the registration procedures in accordance with Clause 5 Article 27 of this Decree.

3. The Prime Minister shall assign the annual estimate within the annual state budget estimate of the Ministry of Science and Technology.

4. Based on the state budget estimate assigned by the Prime Minister, the Minister of Science and Technology shall allocate and assign the estimate to the budget-using unit under the Ministry.

5. The budget-using unit shall prepare the dossier for payment request in accordance with Clauses 1 and 2 Article 29 of this Decree, submit it to the Ministry of Science and Technology for review and submission to the State Treasury for disbursement of financial support to the supported enterprise.

6. Annually, the budget-using unit shall consolidate the finalization report and submit it to the Ministry of Science and Technology. The Ministry of Science and Technology shall review and consolidate the final settlement report and submit it to the Ministry of Finance for consolidation into the state budget final settlement.

Article 29. Procedures for implementing financial support payments for enterprises investing in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant selected for support

1. The state budget shall provide financial support for the construction of the first small-scale, high-tech semiconductor chip manufacturing plant in accordance with the disbursement schedule of the enterprise during the project implementation, not exceeding twice per year. The amount of support from the central budget shall be equal to 30% of the value of the implemented volume within the year. The total cumulative amount of support from the central budget for the enterprise shall not exceed 30% of the total value of the completed investment project’s final settlement and shall not exceed VND 10,000 billion.

The state budget shall provide financial support to the enterprise investing in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant project by assigning the estimated funding to the Ministry of Science and Technology.

a) Payment of financial support based on the project implementation schedule:

The dossier submitted by the enterprise requesting disbursement procedures shall be sent to the Ministry of Science and Technology, including:

A written request of the enterprise;

The Prime Minister’s Decision approving the selection of the enterprise investing in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant for research, training, design, trial production, technology verification, and production of specialized semiconductor chips in Vietnam (submitted only upon the first request for financial support from the state budget);

The Decision approving the investment project issued by the investment project decider (submitted only upon the first request for financial support from the state budget);

An unconditional and irrevocable payment guarantee; The guarantee must be equivalent in value to the amount of financial support and must be valid until 06 months after the project is completed according to the approval decision;

The contract signed between the enterprise and the contractor regarding the payment schedule;

Payment documents for the value of the volume already implemented by the enterprise.

Within 15 days from the date of receipt of the enterprise’s written request, the Ministry of Science and Technology shall be responsible for reviewing, inspecting, and determining the amount to be disbursed for each installment to the enterprise and send to the State Treasury.

The dossier to be sent by the Ministry of Science and Technology to the State Treasury at the transaction location for payment to the enterprise shall include:

Payment documents (state budget estimate withdrawal order – actual expenditure);

The budget estimate approved by the competent authority;

A written request from the Ministry of Science and Technology for the disbursement of financial support to the enterprise.

The State Treasury shall inspect to ensure the expenditure is included in the estimate and is in accordance with the level of financial support stated in the written request from the Ministry of Science and Technology, and shall proceed with the payment to the enterprise within 02 working days.

b) Payment of the remaining financial support funds: The state budget shall disburse the remaining financial support funds after the plant has been accepted and put into production. The remaining payment value shall be determined based on the final settlement value of the completed investment project as concluded by the State Audit Office of Vietnam and the total state budget funds already supported up to the time of consideration. The total amount of financial support from the state budget must not exceed the specific support level as stated in the Prime Minister’s Decision. The specific procedure is as follows:

The dossier submitted by the enterprise requesting disbursement procedures shall be sent to the Ministry of Science and Technology, including:

A written request of the enterprise;

An evaluation report from a unit specialized in technique and technology or a technology assessment organization in accordance with the law on technology transfer, confirming that the plant has been accepted and put into production, meeting the criteria specified in Clause 2 Article 25 of this Decree;

The conclusion of the State Audit Office of Vietnam on the final settlement of the completed investment project;

A written confirmation from the Ministry of Science and Technology that the plant has been accepted and put into production, meeting the criteria specified in Clause 2 Article 25 of this Decree;

The Prime Minister’s Decision on the specific level of financial support for the supported Vietnamese enterprise.

Within 15 days from the date of receipt of the enterprise’s written request, the Ministry of Science and Technology shall be responsible for reviewing and sending a written request along with the payment dossier to the State Treasury for payment to the enterprise. A payment dossier must comprise:

Payment documents (state budget estimate withdrawal order – actual expenditure);

A written request from the Ministry of Science and Technology for the disbursement of financial support to the enterprise.

The budget estimate approved by the competent authority;

The Prime Minister’s Decision on the specific level of financial support for the supported Vietnamese enterprise.

The State Treasury shall inspect to ensure the expenditure is included in the budget estimate and is in accordance with the Prime Minister’s Decision on the specific level of financial support for the supported Vietnamese enterprise and shall proceed with the payment to the enterprise within 02 working days.

2. In case the enterprise requests a one-time direct financial support from the central budget after the plant has been accepted and put into operation, the amount of financial support from the central budget shall be determined in accordance with the decision of the Prime Minister. The eligibility criteria for receiving direct financial support from the state budget must meet the provisions specified in Clause 2 Article 25 of this Decree.

a) The enterprise shall submit the application dossier for direct financial support from the state budget to the Ministry of Science and Technology, including:

A written request of the enterprise;

The Prime Minister's decision approving the selection of an enterprise to invest in the construction of the first small-scale, high-tech semiconductor chip manufacturing plant serving research, training, design, trial production, technology verification, and the production of specialized semiconductor chips of Vietnam;

The decision of the competent person approving the investment project;

The conclusion of the State Audit Office of Vietnam on the final settlement of the completed investment project;

A written confirmation from the Ministry of Science and Technology that the plant has been accepted and put into production, meeting the criteria specified in Clause 2 Article 25 of this Decree;

The Prime Minister’s Decision on the specific support level for the financed Vietnamese enterprise.

b) Within 15 days from the date of receipt of the enterprise’s written request, the Ministry of Science and Technology shall be responsible for reviewing and sending a written request along with the payment dossier to the State Treasury for payment to the enterprise. A payment dossier must comprise:

Payment documents (state budget estimate withdrawal order – actual expenditure);

A written request from the Ministry of Science and Technology for the disbursement of financial support to the enterprise.

The budget estimate approved by the competent authority;

The Prime Minister’s Decision on the specific level of financial support for the supported Vietnamese enterprise.

The State Treasury shall inspect to ensure the expenditure is included in the budget estimate and is in accordance with the Prime Minister’s Decision on the specific support level for the supported Vietnamese enterprise and shall proceed with the payment to the enterprise within 02 working days.

Article 30. Responsibilities for inspection, supervision; handling of violations committed by enterprises in the process of requesting financial support

1. On a quarterly basis, the enterprise shall submit a report on the results and progress of the implementation of the plan to the Ministry of Science and Technology before the 5^th day of the first month of the subsequent quarter. Where necessary, the Ministry of Science and Technology shall establish an inspection and supervision team to monitor the implementation progress.

2. Violations by enterprises in relation to financial support:

a) Failure to meet the conditions specified in Clause 2, Article 25 of this Decree when subject to inspection or on-site inspection by a competent agency as prescribed;

3. Handling of violations

a) In case the plant fails to complete acceptance and put into operation before December 31, 2030, or is accepted and put into operation before December 31, 2030, but fails to meet the provisions specified in Clause 2 Article 25 of this Decree, the enterprise receiving the support shall be responsible for:

Refunding the entire amount of state budget support received;

Paying interest calculated at the 12-month term deposit mobilization interest rate announced at the time of refund by the three state-owned commercial banks, namely Joint Stock Commercial Bank for Foreign Trade of Vietnam, Vietnam Joint Stock Commercial Bank for Industry and Trade, and Joint Stock Commercial Bank for Investment and Development of Vietnam.

b) The time limit for the enterprise to remit the violating amount to the state budget as stipulated at Point a of this Clause shall be within 30 days from the date of the decision on violation handling issued by the competent agency.

Article 31. Setting aside of the enterprise’s Science and Technology Development Fund and exclusion of certain factors in the assessment of operational efficiency and classification of enterprises in which the State holds 100% of charter capital

1. An enterprise investing in the project for construction of the first plant serving research, training, design, trial production, technology verification, and the production of specialized semiconductor chips of Vietnam as prescribed at Point b Clause 1 Article 14 of Resolution No. 193/2025/QH15, during the period of project preparation and implementation, shall be entitled to annually set aside an amount higher than the standard 10%, but capped at a maximum of 20%, of the taxable income for enterprise income tax purposes into the enterprise’s Science and Technology Development Fund to supplement the project, provided that the total amount does not exceed the total investment capital of the project. The enterprise shall not account for the expenditures from the enterprise’s Science and Technology Development Fund as deductible expenses when determining taxable income for the tax period in accordance with the tax law.

2. For enterprises in which the State holds 100% of charter capital, in cases where investment is made in the development of 5G network infrastructure, participation in capital contribution or acting as the project owner in projects for the development of international undersea telecommunications cable routes, or construction of the first plant project, and where the setting aside of funds into the enterprise’s Science and Technology Development Fund is carried out in accordance with Clause 1 of this Article but has not been taken into account when the representative agency of the owner assigns performance assessment and enterprise classification targets, resulting in losses, the enterprise shall be entitled to exclude such losses from these projects and the additional amount set aside into the enterprise’s Science and Technology Development Fund when assessing and classifying the enterprise in the financial year in which the project is implemented. The enterprise shall be responsible for separately accounting for the revenues, expenses, profits, and losses arising from the project.

Chapter IV
IMPLEMENTATION PROVISIONS

Article 32. Effect

1. This Decree takes effect from April 13, 2025.

2. Articles 10 and 11 of this Decree apply from the effective date of Resolution No. 193/2025/QH15.

3. With respect to science and technology tasks approved by competent authorities from the effective date of Resolution No. 193/2025/QH15, the regulations on lump-sum payment shall be implemented in accordance with Article 6 of Resolution No. 193/2025/QH15.

For science and technology tasks approved by competent authorities before the effective date of Resolution No. 193/2025/QH15, the regulations on lump-sum payment shall be implemented in accordance with the relevant legal provisions effective at the time of approval.

4. To amend, supplement, and annul a number of articles of Decree No. 51/2019/ND-CP dated June 13, 2019, on sanctioning of administrative violations in the field of science and technology and technology transfer (hereinafter referred to as Decree No. 51/2019/ND-CP) as follows:

a) To amend Point a, Clause 3, Article 22 of Decree No. 51/2019/ND-CP as follows:

“a) Failure to conduct valuation based on technology valuation consultancy when transferring technology between parties of which one or more have state capital, except for cases in which the technology is the result of the implementation of a science and technology task using state budget funds;”

b) To annul Clause 2, Article 10 of Decree No. 51/2019/ND-CP.

5. To annul Clause 5, Article 4 of the Government's Decree No. 70/2018/ND-CP dated May 15, 2018, on the management and use of assets formed through the implementation of science and technology tasks using state capital.

6. To annul Article 5 of Prime Minister’s Decision No. 37/2015/QD-TTg dated September 8, 2015, prescribing the conditions for establishment of the Science and Technology Development Fund of ministries, ministerial-level agencies, government-attached agencies, and centrally-run cities and provinces.

7. If there are different provisions on the same issue between this Decree and other decrees of the Government, this Decree shall prevail. Where other decrees prescribe more favorable policies than this Decree, the eligible subjects may opt to enjoy the highest benefits.

Article 33. Implementation responsibility

1. The Minister of Science and Technology shall take responsibility for inspecting and urging the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related agencies, organizations and individuals shall implement this Decree.

ON BEHALF OF THE GOVERNMENT

FOR THE PRIME MINISTER

THE DEPUTY PRIME MINISTER

Nguyen Chi Dzung

* All Appendices are not translated herein.

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Decree 88/2025/ND-CP detail Resolution 193/2025/QH15 on pilot implementation of special policies and mechanisms to create breakthroughs in scientific and technological development

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