Norms for establishing estimates for state budget expenditures on science and technology tasks in Vietnam from October 25, 2024

Norms for establishing estimates for state budget expenditures on science and technology tasks in Vietnam from October 25, 2024 (Image from the internet)

On September 05, 2024, the Minister of Finance issued Circular 65/2024/TT-BTC amending Clause 1, Article 2 of Circular 03/2023/TT-BTC, which regulates the preparation of estimates, management, use, and settlement of state budget expenditures for scientific and technological tasks in Vietnam.

Norms for establishing estimates for state budget expenditures on science and technology tasks in Vietnam from October 25, 2024

Clause 1, Article 2 of Circular 03/2023/TT-BTC has been amended and supplemented by Circular 65/2024/TT-BTC to regulate the norms for establishing estimates for state budget expenditures on science and technology tasks as follows:

- The norms for establishing estimates for state budget expenditures stipulated in Circular 03/2023/TT-BTC are the maximum norms applied to nationally funded science and technology tasks.

Based on the regulations in Circular 03/2023/TT-BTC, Ministers, heads of agencies equivalent to ministries, agencies under the Government of Vietnam, and other central agencies (hereafter referred to as ministries and central agencies) shall prescribe the specific content and expenditure levels for subordinate agencies and units to implement according to the assigned budget estimates and other legitimate funding sources.

Provincial and centrally-affiliated city People's Committees (hereafter referred to as provincial People's Committees) shall propose to the provincial People's Councils the content and expenditure levels to implement science and technology tasks within the localities' management scope, adjusting for the practical situation and local budget balancing capacity, not exceeding the norms stipulated in Circular 03/2023/TT-BTC.

Based on the task requirements and local conditions, the provincial People's Committees shall propose to the provincial People's Councils to decide on certain special expenditure tasks locally, outside the content and norms regulated in Circular 03/2023/TT-BTC, to effectively implement socioeconomic development tasks and ensure social order and safety in the localities according to the State Budget Law 2015 and guiding documents.

Note: Other expenditure norms serving as the basis for estimating the scientific and technological tasks not specifically regulated in Circular 03/2023/TT-BTC shall be implemented according to the current state regulations.

Input Factors Constituting State Budget Estimates for Science and Technology Tasks

According to Article 3 of Circular 03/2023/TT-BTC, the input factors constituting state budget estimates for scientific and technological tasks include:

- Remuneration for participating in scientific and technological tasks, including remuneration for members participating in scientific and technological tasks; wages for common labor supporting the research content; fees for hiring domestic and foreign experts to coordinate during the research and execution of scientific and technological tasks.

Participants' titles in scientific and technological tasks; criteria for identifying domestic and foreign experts coordinating during the research and execution of scientific and technological tasks shall follow the guidance of the Ministry of Science and Technology.

- Expenses for purchasing raw materials, fuel, materials, samples, tools, spare parts, cheap and quickly depreciating items, energy, documents, data, books, newspapers, reference materials, ownership and use rights of intellectual property objects serving research activities.

- Expenses for repairing, purchasing, and renting assets (or facilities, equipment) directly serving the research activities of scientific and technological tasks.

- Expenses for organizing scientific conferences, seminars, forums, scientific discussions, domestic travel expenses, international cooperation (outbound and inbound delegations) serving research activities.

- Expenses for outsourcing services serving research activities.

- Expenses for investigating, surveying collecting data.

- Office supplies, communication, printing serving research activities.

- Self-evaluation costs for the implementation results of scientific and technological tasks (if any).

- General management costs of scientific and technological tasks to ensure managerial requirements during the implementation of scientific and technological tasks.

- Other expenses directly related to the implementation of scientific and technological tasks.

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