Thông tư 75/2021/TT-BTC

CIRCULAR

PRESCRIBING FINANCIAL MANAGEMENT FOR IMPLEMENTATION OF INTELLECTUAL PROPERTY ASSET DEVELOPMENT PROGRAM BY 2030

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

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

Pursuant to the Law on Intellectual Property dated November 29, 2005; the Law on amendments to the Law on Intellectual Property dated June 19, 2009; The Law on amendments to the Law on Insurance Business and the Law on Intellectual Property dated June 14, 2019;

Pursuant to the Government’s Decree No. 163/2016/ND-CP dated December 21, 2016 elaborating the implementation of the Law on State Budget;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

In implementation of the Prime Minister’s Decision No. 1068/QD-TTg dated August 22, 2019 giving approval for the intellectual property strategy by 2030 and the Prime Minister’s Decision No. 2205/QD-TTg dated December 24, 2020 giving approval for the intellectual property development program by 2030;

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

The Minister of Finance promulgates a Circular prescribing the financial management for implementation of the intellectual property asset development program by 2030.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. This Circular provides regulations on financial management for implementation of the intellectual property (IP) asset development program by 2030 under the Prime Minister’s Decision No. 2205/QD-TTg dated December 24, 2020 giving approval for intellectual property asset development program by 2030 (hereinafter referred to as “Program”).

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

Article 2. Funding for implementing the Program

1. Funding from state budget:

a) Funding for science and technology career derived from central-government budget allocated for covering costs of performing science and technology tasks (projects, schemes and plans) and general activities and recurring tasks of the Program directly managed by the central government, including:

- National-level science and technology tasks of the Program (managed by the Ministry of Science and Technology), including: Tasks performed to fulfill the criteria of the national-level science and technology tasks as prescribed in the Law on Science and Technology and its guiding documents; especially, tasks performed in ethnic minority and mountainous regions, extremely disadvantaged areas, and typical, complicated or specialized tasks as defined by the Ministry of Science and Technology shall be given priority;

- Ministerial-level science and technology tasks of the Program (managed by Ministries or central-government authorities), including: Tasks of the Program which meet the criteria for ministerial-level science and technology tasks;

- General activities and recurring tasks of the Program managed by the central government.

b) Funding from provincial-government budget:

- Funding for science and technology career derived from provincial-government budgets allocated for covering costs of performing the Program’s tasks managed by provincial governments; general activities and recurring tasks of the Program managed by the provincial governments; national-level tasks performed in the province (local resources may be mobilized, if necessary). Funding for covering costs of protection registration, improvement of efficiency in management, operation and development of IP assets regarding collective trademarks, certification trademarks and geographical indications for local leading or specific products and products associated with OCOP (One Commune, One Product) Program shall be given priority;

- Funding derived from provincial-government budgets allocated for performing the Program’s tasks included in national target programs, national programs, and other social - economic development programs under the management of provincial governments so as to improve efficiency in protection, management, operation and development of IT assets for leading and specific products of provinces and of enterprises.

2. Other funding sources, including:

a) Funding provided by organizations, individuals and enterprises undertaking the Program’s tasks;

b) Other lawfully mobilized funding sources.

Article 3. Rules for use of funding from state budget and other funding sources

1. Funding derived from state budget allocated in annual state budget estimates of Ministries, central-government authorities and provincial governments according to regulations on delegation of authority for state budget management set out in the Law on state budget shall be used for covering costs of performing the Program’s tasks. To be specific:

a) Funding from state budget shall be allocated for fully covering costs of performing the tasks specified in Point c Clause 1, Clause 2, Points a, b and c Clause 3 and Clause 6 Section II Article 1 of the Prime Minister’s Decision No. 2205/QD-TTg;

b) Funding from state budget shall be allocated for supporting the payment of costs of performing the tasks specified in Point a and Point b Clause 1, Point d and Point dd Clause 3, Clause 4 and Clause 5 Section II Article 1 of the Prime Minister’s Decision No. 2205/QD-TTg with approval according to the following rules:

- With regard to regulatory authorities, political organizations, socio-political organizations, and public administrative units of which recurrent expenditures are fully covered by funding from state budget: Funding from state budget shall be allocated for fully covering costs incurred from the performance of tasks;

- With regard to public administrative units of which recurrent expenditures are partially covered by funding from state budget: Funding from state budget shall be allocated for partially covering expenditures based on each unit’s revenues (total funding derived from state budget shall not exceed 70% of total estimated costs of performing tasks);

- With regard to public administrative units that self-cover their recurrent expenditures and investment expenditures, public administrative units that self-cover their recurrent expenditures, non-public administrative units, enterprises and other organizations: Funding derived from state budget shall not exceed 50% of total estimated costs of performing tasks.

c) Spending contents and amounts covered by funding from state budget shall comply with the provisions of Chapter II of this Circular and regulations in force on policies on and limits on state budget expenditures.

2. Authorities and organizations undertaking the Program’s tasks should develop their own plans for mobilization of financial sources, which fully specify their demand for funding sorted by funding sources specified in Article 2 of this Circular and description of ability to mobilize such financial sources.

3. Entities and persons undertaking tasks shall proactively call for extra-budgetary sources, use and disburse mobilized funding according to their plans for mobilization of financial sources, and ensure the funding structure is aligned with the ratio of such mobilized funding to the approved funding from state budget.

4. Spending contents and amounts covered by other funding sources shall comply with regulations applied to each specific funding source, and entities shall be encouraged to comply with regulations herein.

Article 4. Preparation of state budget estimates, compliance and statement of state budget funding for implementation of the Program

Preparation of state budget estimates, compliance with state budget estimates, and statement of state budget expenditures shall be carried out in accordance with regulations of the Law on State Budget, the Law on Science and Technology, and other relevant regulations in force. This Circular provides the following instructions:

1. Preparation of state budget estimate: On an annual basis, on the date of preparation of state budget estimates, entities and units assigned to perform the Program’s tasks shall, based on approved tasks and guidelines given herein, prepare estimates of costs of performing the Program’s tasks, and submit them to their governing bodies for consolidating them into cost estimates of Ministries and provincial governments (according to regulations on delegation of authority for state budget management) that are then sent to finance authorities of the same level for submission to competent authorities for approval; concurrent, sent to the Ministry of Science and Technology for consolidation and cooperation.

2. Distribution, assignment of estimated budget, advances, payments and statement of expenses shall comply with regulations of the Law on State Budget, the Law on Science and Technology and their guiding documents. To be specific:

a) Estimates of costs of performing national-level science and technology tasks defined in the Program shall be assigned to the Ministry of Science and Technology that shall then enter into contract with the authority in charge of performing such tasks;

b) Estimates of costs of performing ministerial-, provincial- and grassroots-level science and technology tasks (if any) defined in the Program shall be assigned to relevant Ministries, provincial governments and units assigned to play the leading role in performing such tasks.

3. Where the tasks are not performed according to the approved plans, mobilization or disbursement of other funding sources are not on schedule, or are contrary to the structure and total amounts of such funding specified in the approval decisions of competent authorities or under terms and conditions of the signed contracts, the allocated funding has been used for wrongful purposes or in breach of regulations:

Competent authority in charge of managing the Program shall take the following actions: Ceasing the performance of tasks; or charging off incorrect expenditures and recovering such charge-off to remit to state budget (with regard to funding derived from state budget), requesting units in charge of performing tasks to settle incorrect expenditures (with regard to other funding sources) and taking other actions within their competence or requesting competent authorities to take actions in accordance with regulations of law.

In case of suspended tasks or recovery of expenditures in breach of regulations which have been settled at state treasuries: Competent authority in charge of managing the Program shall issue decisions on suspension of tasks and recovery of expenditures in breach of regulations, and send them to state treasuries for use as a basis for recovering and remit such expenditures to state budget.

Chapter II

SPENDING CONTENTS AND AMOUNTS

Article 5. Tasks to promote creation of IT assets and improve quality of human resources in innovation and intellectual property

1. Provide IT information services and patent maps. Provide support for searching and access to IP information for science and technology organizations and innovative startups for creating protected IP assets, and scientific papers of highly applied findings. Provide support for establishment and development of organizations that provide patent information analysis and technological trend forecasting services.

a) Support tasks shall be deemed as science and technology tasks in accordance with regulations of the Ministry of Science and Technology;

b) The estimated funding for performing the tasks shall comply with the Joint Circular No. 55/2015/TTLT-BTC-BKHCN dated April 22, 2015 of the Ministry of Finance and the Ministry of Science and Technology, providing guidelines on limits applied to calculation, distribution of budget and statement of costs incurred from performing state budget-funded science and technology tasks (hereinafter referred to as “Joint Circular No. 55/2015/TTLT-BTC-BKHCN”) and regulations in force on policies on and limits on state budget expenditures.

2. Formulate and implement basic to intensive training programs in intellectual property suitable for each group of trainees: Spending contents and amounts shall comply with the Circular No. 36/2018/TT-BTC dated March 30, 2018 of the Ministry of Finance providing guidelines for preparation of cost estimates, management, use and statement of funding for training for officials and public employees.

Article 6. Tasks to promote application for IP asset protection domestically and internationally

1. Application for protection of patents, industrial designs and trademarks; application for protection and certification of new plant varieties:

a) With regard to application for domestic protection:

- Applications for patent protection, and applications for protection and certification of new plant varieties: VND 30 million/ application;

- Applications for protection of industrial designs and trademarks: VND 15 million/patent grant.

b) With regard to applications for protection of the subjects specified in Point a Clause 1 of this Article that are filed abroad: VND 60 million/application accepted as valid or another document of equivalent validity as prescribed by the international organization or country that receives the application.

c) With regard to the tasks managed by Ministries or central government authorities, the funding derived from state budget for covering costs of performing such tasks shall not exceed the subsidy amounts specified in Point a and Point b of this Clause. Units undertaking the Program’s tasks shall themselves cover other costs (if any) incurred from performing such tasks.

With regard to the tasks managed by provincial governments, based on relevant works and specific conditions of each province, provincial People's Committees shall request the Provincial People’s Councils to decide specific subsidy amounts which must be suitable for the balancing capacity of provincial-government budget.

2. Application for protection of geographical indications, certification trademarks and collective trademarks for national key products, local leading or specific products, and products associated with OCOP program or symbols of national geographical indications: Support tasks shall be deemed as science and technology tasks in accordance with regulations of the Ministry of Science and Technology. Estimates of costs of performing such tasks shall be prepared in accordance with the Joint Circular No. 55/2015/TTLT-BTC-BKHCN and relevant regulations on policies on and levels of state budget expenditures.

Article 7. Tasks to improve efficiency in management, operation and development of IP assets

1. Support details:

a) Building and developing a system for management of geographical indications, certification trademarks, collective trademarks and products of OCOP program associated with registration for production unit code (PUC), food safety, quality certification and verification and tracing of origin of protected products;

b) Using and developing geographical indications, certification trademarks, collective trademarks and products of OCOP program towards cooperation, linkage between production and consumption of protected products in value chains. Introducing, promoting and developing trade promotion activities with the aims of using and developing values of IP assets;

c) Managing and using signs of national geographical indications, and providing support for use of signs of national geographical indications domestically and internationally;

d) Using patented inventions and utility solutions of Vietnam, and foreign inventions unpatented or covered by expired patents in Vietnam;

dd) Managing IP assets for science and technology enterprises and organizations. Providing support for valuation and audit of IP assets, especially inventions, trade names and trademarks.

2. The support tasks specified in Clause 1 of this Article shall be deemed as science and technology tasks in accordance with regulations of the Ministry of Science and Technology. Estimates of costs of performing such tasks shall be prepared in accordance with the Joint Circular No. 55/2015/TTLT-BTC-BKHCN and relevant regulations on policies on and levels of state budget expenditures.

Article 8. Tasks to promote and enhance efficiency in exercise of intellectual property rights (IPR) and actions against IPR infringement

1. Subsidies for implementing protective measures and improving efficiency in exercise of IPR: Comply with Point a and Point b Clause 1 Article 5 of this Circular.

2. Subsidies for organizing exhibitions and trade shows, identifying products with protected IPR and IPR-infringing products;

Funding from state budget shall be used for providing subsidies on costs of rental of facilities (including electricity, water bills, cleaning and security guard service charges), costs of transportation of equipment, design and assembly of exhibition stands, costs of general activities of the event organizing committee (including costs incurred from overall decoration, opening ceremony, closing ceremony, handouts and other related costs), costs of hiring experts helping in determining, selecting and evaluating products with protected IPR and IPR-infringing products. The maximum amount of subsidies shall be VND 10 million/each participant.

Article 9. Tasks to develop and improve capacity of intermediaries and holders of IPR

1. Support details:

a) Improving capacity of intermediaries engaging in control and management of products with protected geographical indications, certification trademarks or collective trademarks;

b) Improving capacity and operational efficiency of entities managing and using geographical indications, certification trademarks, collective trademarks and plant varieties; entities representing, managing and those holding copyright or related rights;

c) Developing IP assessment services, IP asset management and development services for enterprises, research institutions and higher education institutions.

2. The support tasks specified in Clause 1 of this Article shall be deemed as science and technology tasks in accordance with regulations of the Ministry of Science and Technology. Estimates of costs of performing such tasks shall be prepared in accordance with the Joint Circular No. 55/2015/TTLT-BTC-BKHCN and relevant regulations on policies on and levels of state budget expenditures.

Article 10. Tasks to build and develop an IP culture

1. Disseminating information and raising awareness about IP on mass media with the aims of promoting innovation and increasing awareness of respecting IPR:

a) Spending on production of materials and publications in the form of press and publishing products (e.g. programs, specials, feuilletons, chronicles and articles) shall comply with the Government’s Decree No. 18/2014/ND-CP dated March 14, 2014 prescribing royalties in the press and publishing sectors;

b) Spending on production of materials and publications existing in the form of literature and fine arts works (e.g. pictures, banners, posters, signage, slogans and digital billboards) shall comply with the Government’s Decree No. 21/2015/ND-CP dated February 14, 2015, prescribing royalties and remunerations for cinematographic, fine arts, photographic, stage and other performance art works;

c) Spending n production of materials and publications existing in the form of radio and television programs shall comply with the Circular No. 03/2018/TT-BTTTT dated April 20, 2018 of the Ministry of Information and Communications on economic and technical norms regarding television production and the Circular No. 09/2020/TT-BTTTT dated April 24, 2020 of the Ministry of Information and Communications promulgating technical - economic norms on production of radio programs;

d) Other spending details (e.g. costs of printing and publishing with respect to print press coverage and publications) shall comply with regulations in force on policies on and levels of state budget expenditures, provided that payments are made under contracts and based on actual amounts arising within the budget estimates approved by competent authorities, and cost efficiency and effectiveness are assured;

dd) Spending on holding conferences in communicating and increasing awareness about IP shall comply with the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing allowances for mileage and conferences.

2. Compiling and publishing IP materials shall comply with the Circular No. 76/2018/TT-BTC on August 17, 2018 of the Ministry of Finance, providing guidance on costs of designing training programs and compiling course syllabi of universities and vocational schools.

3. Developing and operating software and applications used on electronic equipment, mobile equipment for providing information, support and counseling about IP: Comply with Point a and Point b Clause 1 Article 5 of this Circular.

4. Organizing commendation and reward for communities and individuals gaining outstanding achievements in IP:

a) Based on specific conditions, authorities in charge of managing the Program shall develop plans for and regulations on commendation and reward for communities and individuals gaining outstanding achievements in IP activities in accordance with the Law on emulation and commendation and its guiding documents;

b) The spending amounts on commendation and reward shall comply with the Government's Decree No. 91/2017/ND-CP dated July 31, 2017 providing guidelines for implementation of the Law on emulation and commendation.

If funding is mobilized from other lawful funding sources (other than state budget allocations), such as from domestic and foreign entities and individuals, for commending and rewarding communities and individuals gaining outstanding achievements in IP activities: Spending contents and amounts shall comply with specific regulations of such sponsoring entities after receipt of competent authorities’ consent to their grant of rewards in accordance with regulations of law.

Article 11. Spending on management and general activities of the Program

1. Spending on dissemination of information about the Program and results obtained from performing the Program’s tasks shall comply with regulations in force on policies on and levels of state budget expenditures, provided payments are made under contracts and based on actual costs incurred within the approved budget estimates.

2. Spending on counseling for determination and placement of orders for performing tasks; selecting the Program’s tasks; carrying out checking and acceptance testing of the completed tasks of the Program; organizing application, dissemination and multiplication of outcomes of the performed tasks; hiring counseling experts (if necessary) about contents and tasks performed during management and organization of the implementation of the Program; holding scientific seminars shall comply with the Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

3. Spending on investigations and surveys for building and performing activities serving the direction and organization of the implementation of the Program; investigations and surveys for assessing potential of products and services so as to determine the rationality of subjects and criteria for domestic and overseas protection, management and development of IP assets: Comply with the Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance, providing for estimation, management, use and statement of expenditures on conducting statistical investigations and national censuses.

4. Spending on allowances for mileage and holding meetings on preliminary and final review of the Program shall comply with the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing allowances for mileage and conferences.

5. Spending on stationery and public utilities (e.g. electricity, water and telecommunication): Payments shall be made under contracts and based on actual amounts arising within the approved budget estimates.

6. Spending on entering and leaving delegations shall comply with the Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance and the Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance.

7. Spending on management and general activities of the Program shall comply with regulations in force on policies on and levels of state budget expenditures, provided that payments are made under contracts and based on actual costs incurred within the approved budget estimates.

Spending on purchase of office equipment, and repair of property necessary for management and general activities of the Program: The authorities assigned to manage the Program shall use annually allocated funding for covering recurrent expenditures for covering such costs in accordance with regulations on allowances, limits and rules for management and use of machinery and equipment by state authorities, public administrative units and other regulations on use of state funding for covering recurrent operating expenses; these costs shall not be included in the Program’s estimated funding.

Chapter III

IMPLEMENTATION

Article 12. Implementation

1. This Circular comes into force from October 25, 2021.

2. The Circular No. 14/2019/TT-BTC dated March 15, 2019 of the Minister of Finance shall cease to have effect from the effective date of this Minister of Finance.

3. The Ministry of Science and Technology, Ministries, central government authorities, provincial People's Committees and organizations and persons shall manage and use funds for performing tasks of the Program in an efficient manner that ensures the avoidance of any overlapping with other programs and projects, and ensures that they are used for correct purposes, and compliant with existing regulations on allowances, limits and rules regarding expenditures, and shall be subject to the competent authorities' inspection and control as prescribed by law.

4. Support for IP counseling, use and development of IT assets for small and medium startups shall comply with the Government’s Decree No. 80/2021/ND-CP dated August 26, 2021; funding of the Program shall not be used for granting such support amounts.

5. If legislative documents referred to in this Circular are amended or superseded, the new ones shall apply.

6. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance and the Ministry of Science and Technology for consideration./.