Circular No. 105/2012/TT-BTC amending and supplementing Circular No. 15/2011/TT- đã được thay thế bởi Joint Circular 12/2016/TTLT-BKHCN-BTC allocation science technology development fund enterprises và được áp dụng kể từ ngày 01/09/2016.
Nội dung toàn văn Circular No. 105/2012/TT-BTC amending and supplementing Circular No. 15/2011/TT-
MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Ha Noi, June 25, 2012
AMENDING AND SUPPLEMENTING CIRCULAR NO. 15/2011/TT-BTC DATED FEBRUARY 09, 2011OF THE MINISTRY OF FINANCE GUIDING THE ESTABLISHMENT, ORGANIZATION, OPERATION, MANAGEMENT AND USE OF FUNDS FOR SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT OF ENTERPRISES
Pursuant to the Law on Enterprise Income Tax No. 14/2008/QH12 dated June 03, 2008 and the guiding documents;
Pursuant to the Article 45 of the Law on technology transfer No. 80/2006/QH11 dated November 29, 2006 and guiding documents;
Pursuant to Law on digital technology science No. 21/2000/QH10 dated June 28, 2000; 06/28/2000;
Pursuant to the Enterprise Law No. 60/2005/QH11 dated November 29, 2005;
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government regulating the functions, duties, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance make guidance on amendment and supplementation of the Circular No. 15/2011/TT-BTC dated February 09, 2011 of the Ministry of Finance guiding the establishment, organization, operation, management and use of scientific and technological development Fund of the enterprises as follows:
Article 1. To amend and supplement Clause 2, Article 2 of Circular No. 15/2011/TT-BTC as follows:
“2. Competence of establishment
Based on needs and financial capacity for the investment in scientific and technological operation of the enterprises, the highest competent level of the enterprises will decide on the establishment and regulate the tasks, powers and organizational machine of the Fund. The highest competent level of the enterprises includes:
a) The General Meeting of Shareholders (for joint stock companies);
b) The member Board or owners of companies (for limited liability companies, partnerships);
c) Owners of private enterprises (for private companies) or General Director, Director (for enterprises without board of directors) of the enterprise ".
Article 2. To amend and supplement Point 1.2, Clause 1, Article 5 of Circular No. 15/2011/TT-BTC as follows:
"1.2 To support the scientific and technological development of enterprises in Vietnam:
a) To equip the technical and material facilities for the scientific and technological activities of the enterprises (building laboratory, testing facility, machinery and equipment for research and development).
b) To purchase machinery and equipment for technological innovation to be directly used in the production of products of the enterprises.
Machinery and equipment for technological innovation must guarantee the partial replacement of entire technology that has been used by the more advanced and efficient technology and is certified by the competent State management agencies.
c) To purchase the technology patent and use rights, ownership of inventions, utility solutions, industrial design, scientific and technological information, materials and relevant products to serve the scientific and technological operation of enterprises in accordance with the Law on technology transfer.
For the fixed assets mentioned in Items a, b, c, Point 1.2, Clause 1 of this Article, the enterprises will record the reduce of the corresponding fund and not set up the amortization of the depreciation of fixed assets.
d) To make payment of salary and expenses of specialist hiring or agree with the technological and scientific organizations to perform the technological and scientific activities of the enterprises.
dd) The cost for the training of scientific and technological staff of the enterprises in accordance with the law on science and technology.
e) Expenditures on the activities of technical innovations and rationalization of production.
The technical innovations and rationalization of production.are recognized by the agencies and organizations as stipulated in Decree No. 13/2012/ND-CP dated March 02, 2012 of the Government promulgating the Regulation on Initiative and in accordance with regulations of the relevant law.
Where an enterprises use funds from the Fund of scientific and technological development of the enterprises to reward the initiatives, they must follow the regulations specified for the payment of initiative reward (under labor contract, collective labor agreement or the Regulation on organization and operation of the Fund decided by the person with the highest authority of the enterprises).
f) The costs for joint research activities and deployment in science and technology with the organizations and enterprises in the country.
- The joint research activities and deployment in science and technology under the categories of science and technology promulgated by the competent agency or permitted the research and deployment (such as the list of high technology invested for development with priority, the list of high-tech products encouraged forthe development promulgated together with the Decision No. 49/2010/QD-TTg dated July 19 2010 of the Prime Minister, .. .).
- The domestic organizations and enterprises are the organizations and enterprises established under the provisions of law and functioning in conformity with the specialty in need of collaborative research."
Article 3. Implementation organization
1.This Circular takes effect on August 13, 2012.
2. The provisions in the Decision No. 36/2007/QD-BTC contrary to the Circular No. 15/2011/TT-BTC shall comply with the Circular No. 15/2011/TT-BTC since the Circular No. 15/2011 / TT-BTC is effective. The provisions in the Decision No. 36/2007/QD-BTC but not defined in the Circular No. 15/2011/TT-BTC remains implemented..
Any problem arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement.
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