PRESCRIBING FINANCIAL MANAGEMENT FOR IMPLEMENTATION OF “NATIONAL PROGRAM TO SUPPORT INNOVATIVE STARTUP ECOSYSTEM BY 2025”

1. This Circular elaborates on the financial management for implementation of the National Program to support the innovative startup ecosystem by 2025 stipulated in the Prime Minister’s Decision No.844/QD-TTg dated May 18, 2016, approving the National Program to support the innovative startup ecosystem by 2025" (hereinafter referred to as Program No. 844).

2. This Circular shall apply to entities and persons involved in management and implementation of the Program No. 844; entities and persons eligible for support that are specified in Section II of Article 1 in the Prime Minister’s Decision No. 844/QD-TTg dated May 18, 2016 approving the Program No. 844.

Funding for implementation of the Program No. 844 shall be derived from the following sources:

1. State budget expenditures on scientific and technological investment and development specified in annual estimates made by Ministries, central and local regulatory authorities shall be used for carrying out investment and construction activities referred to in point 1 and 2 of Section III of Article 1 in the Prime Minister’s Decision No. 844/QD-TTg dated May 18, 2016, granting approval for the Program No. 844. Distribution, management and use of this funding source shall be subject to the Law on Public Investment, the Law on State Budget and other instructional documents thereof.

2. State budget expenditures on public scientific and technological services in annual estimates made by Ministries, local and central regulatory bodies authorized by the Law on State Budget shall be used for performing the following tasks:

a) Tasks specified in point 3, 4, 5, 6, 7, 8, 9 and 11 of Section III of Article 1 in the Prime Minister’s Decision No. 844/QD-TTg dated May 18, 2016, approving the Program No. 844; general activities and regular duties defined in the Program No. 844. Details and amounts of this funding source shall be subject to provisions set forth in Chapter II herein.

b) Providing partial financial support for initial repair projects (including repair, renovation, purchase and installation of equipment necessary for these projects) and installation of information technology infrastructure if the entity receiving such support has provided premises and infrastructure available for the concentrated zone accommodating innovative startup services prescribed in point 2 of Section III of Article 1 in the Prime Minister’s Decision No. 844/QD-TTgdated May 18, 2016, granting approval for the Program No. 844.

Depending on the balancing capacity of the annual budget, Ministers, central regulatory authorities, Chairmen/Chairwomen of People's Committees of provinces and centrally-affiliated cities (with respect to those projects under their delegated authority) may issue specific decisions on approval of appropriate projects in initial repair and installation of information technology infrastructure available for concentrated zones providing services necessary for innovative startups falling within their remit. The maximum support amount is 1,000,000,000 (one billion) dong/project approved by the competent regulatory authority.

3. Capital of the National Technological Innovation Fund and the Science and Technology Development Fund of Ministries, central and local regulatory authorities and out-of-state-budget financial funds may be used for financing and supporting tasks included in the Program No. 844 provided that such capital falls under duties and support amounts specified in Statutes and Financial Regulations of each Fund.

The state budget shall not subsidize tasks specified in the Program No. 844 if these tasks have already been subsidized by capital of the National Technological Innovation Fund and the Science and Technology Development Fund of Ministries, central and local regulatory authorities and other out-of-state-budget financial funds at the same time.

4. Other funding sources, including:

a) Capital provided by entities or persons involved in performing tasks specified in the Program No. 844.

b) Capital provided by Science and Technology Development Funds of enterprises, domestic and overseas investment funds as financing and financial support for tasks included in the Program No. 844.

c) Capital called for from other legitimate sources.

1. Offering state budget capital to carry out tasks defined in the Program No. 844 must be based on the ratio of it to other capital mobilized from other extra-budgetary sources specific to approved duties. The State must ensure the adequate amount of funding for performing approved duties, based on details and principles specified herein.

2. Funding from the state budget capital may be defined in plans specific to funding sources; must be distributed and used according to the progress and structure of funding sources for approved duties.

1. It shall be mandatory to develop plans to mobilize finances for carrying out tasks specified in the Program No. 844, fully clarifying funding demands and details of finding sources mentioned in Article 2 herein and giving clear interpretations of capabilities of calling for finances for implementation thereof. 

2. When approving tasks defined in the Program No. 844, competent regulatory authorities must consult regulations laid down herein to determine spending amounts from other funding sources to carry out tasks, must conform to the structure of finances or funding for implementation of the Program No. 844.

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

4. Spending amounts, preparation of accounting reports and final accounts of capital from other funding sources shall be subject to regulations applied to specific funding sources and entities shall be encouraged to comply with regulations enshrined herein.

1. Costs incurred from rental of the event location, event communication and propaganda activities and general activities of the event organizing committee (including costs incurred from overall decoration, opening ceremony, closing ceremony, handouts and other related costs) shall be subject to applicable regulations on the regime and norm of state budget expenditure. These costs may be paid under contracts and based on actual amounts used within the budget estimates approved by the Minister of Science and Technology with respect to funding for holding such event offered by the Ministry of Science and Technology, and subject to approval decisions issued by local regulatory authorities with respect to funding sources of localities where such event is organized, in order to ensure cost efficiency and effectiveness.

2. The maximum amount of subsidies on costs of rental of facilities (including electricity, water bills, cleaning and security guard service charges), costs of transportation of equipment, design, production and assembly of exhibition stands and communication activities shall be 10 million dong/each participant.

3. Spending on welcoming and treating international delegations and guests; holding domestic or international seminars and conferences during the event period according to programs and proposals approved by competent authorities shall be subject to regulations laid down in the Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance, prescribing allowances for reception of guest workers in Vietnam, allowances for spending on holding international conferences and seminars in Vietnam and allowances for reception of domestic guests (hereinafter referred to as Circular No. 71/2018/TT-BTC); the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing allowances for mileage and conference/workshop expenses (applicable to domestic conferences and seminars).

4. Spending on holding innovative startup contests in different fields, sectors, at localities and grassroots-level entities:

a) Based on specific conditions, Ministries, central or local regulatory authorities and grassroots-level entities shall design the plan to organize and regulations on offer of prizes in innovative startup contests in different fields, sectors, at localities and grassroots-level entities under the provisions of the Government's Decree No. 78/2014/ND-CP dated July 30, 2014 on Ho Chi Minh prize, state prize and others related to science and technology sectors (hereinafter referred to as Decree No. 78/2014/ND-CP) and other instructional documents thereof (if any).

b) Spending details and amounts shall be the same as those applied to technological and engineering innovation competition festivals or contests hosted by Ministries, central regulatory authorities, provinces and centrally-affiliated cities as provided in the Circular No. 27/2018/TT-BTC dated March 21, 2018 of the Ministry of Finance, prescribing financial assistance for organization of scientific and technological innovation prizes of Vietnam, engineering innovation contests and creative contests for youths and children.

c) With respect to innovative startup contests in which prizes are funded by the state budget, the contest duration shall be subject to the Decree No. 78/2014/ND-CP.

d) If capital is mobilized from other legitimate funding sources (other than state budget allocations), such as from domestic and foreign entities or persons, for hosting innovative startup contests in various fields, sectors, at localities or grassroots-level entities, details, amounts of spending on and duration of each contest shall be subject to specific regulations on consideration of offer of prizes adopted by sponsoring entities and persons after receipt of competent regulatory authorities' consent to their decisions on conferral of prizes under laws.

1. Subsidies for costs incurred from purchase of copyrights of startup training courses and drills, transfer and propagation of startup materials successfully researched and tested on a domestic and international scale at certain of educational institutions, incubators and business accelerators shall be subject to regulations in force on allowances and limits of state budget spending, payments made under contracts and based on actual amounts arising within budget estimates approved by competent authorities in order to ensure cost efficiency, effectiveness and conformance to laws on procurement and commissioning. These subsidies shall include the followings:

a) With regard to public sector units of which regular expenses are covered by the state budget, the state budget may provide 100% of subsidies on costs incurred by carrying out the abovementioned activities.

b) With regard to public sector units of which regular expenses are partially covered on their own account, the state budget may provide a portion of subsidies for these costs on the basis of capabilities of earning revenues of each unit (such portion is restricted to 70% of total estimated expenditures).

c) With regard to public sector units self-financing in terms of regular expenses and investment expenses, public sector units self-financing in terms of regular expenses, or non-state public service units and enterprises, the state budget may provide the maximum subsidy accounting for 50% of total estimated expenditures.

2. Financial assistance for hiring of domestic and international experts helping in providing innovative startup training courses and courses in training of startup coaches and investors at certain educational institutions, incubators and business accelerators:

a) Requirements concerning expert’s qualification and competence shall be subject to regulations enforced by the Ministry of Science and Technology.

b) As regards domestic experts, entities assigned to design and provide training programs shall, based on expert hiring requirements, carry out negotiation over amounts of spending on hiring of experts, give clear interpretation of results of such hiring and criteria for assessment of expert hiring results in order to propose the number of experts and amounts of subsidies on costs incurred from hiring experts working under lump-sum contracts to seek competent authorities’ consent. The amount of subsidy on hiring of an expert shall not exceed 15,000,000 dong/expert/course.

If it is necessary to organize intensive and long-term (at least 30 days’) training courses, the amount of spending on hiring of experts shall not exceed 40,000,000 dong/expert/training course.

b) As regards foreign experts, entities assigned to design and provide training programs shall, based on expert hiring requirements, carry out negotiation over amounts of spending on hiring of experts, give clear interpretation of results of such hiring and criteria for assessment of expert hiring results in order to propose the number of experts and amounts of subsidies on costs incurred from hiring experts working under lump-sum contracts to seek competent authorities’ approval.

The amount of remuneration paid to a foreign expert shall be decided by the Head of a competent regulatory authority after reaching an agreement with that expert under terms and conditions of a contract to the extent that such amount falls within the approved budget estimate. Total budgeted expense for hiring of foreign experts shall be restricted to 50% of total estimated expenditure on carrying out expert hiring duties.

1. Financial support or subsidies may be given to partially offset costs incurred from the upgradation of physical infrastructure and technical facilities of several incubators, business accelerators and organizations providing co-working equipment for startups and innovative enterprises:

a) Beneficiaries of subsidies and other financial support prescribed in this clause must meet requirements set out by the Ministry of Science and Technology concerning incubators, business accelerators and organizations providing co-working equipment for startups and innovative enterprises.

b) The in-charge unit must prepare and manage projects in upgradation of technical facilities under regulations laid down in current legislative instruments. Total estimated subsidies offsetting costs of upgradation of physical infrastructure and technical facilities shall not exceed 30% of total expenditures on implementation of projects approved by competent regulatory authorities.

2. Subsidies or other financial support for carrying out the tasks of providing counsel on establishment of science and technology business incubators or establishment of entities and points of contact for incubation of technologies, science and technology enterprises shall not exceed 80,000,000 dong/task/enterprise. Counseling contents must follow specific instructions from the Ministry of Science and Technology.

1. Subsidies and other financial support offsetting 50% of costs incurred from designing startup communication programs, startup support, startup investment support and communication about successful startup examples of Vietnam shall be provided to match tasks approved by competent authorities.

2. Cost estimates for communication and propagation activities shall be made, subject to the following regulations:

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 be subject to regulations laid down in 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 be subject to 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 on production of materials and publications existing in the form of television programs shall be subject to regulations laid down in 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.

d) Other details of spending (e.g. costs of printing and publishing with respect to print press coverage, publications and spending on social media communication shall be subject to applicable regulations on allowances and limits or state budget spending providing that payments are made under contracts and based on actual amounts arising within the budget approved by competent regulatory authorities; cost efficiency and effectiveness are assured.

dd) Spending on holding conferences in communicating and propagating examples of successful startups and startup assistance in Vietnam shall be subject to the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing allowances for mileage and conferences.

3. Heads of entities and units assigned to perform the task of communication about innovative startups who are responsible for deciding on forms, products and contents of communication shall, according to clause 1 and 2 of this Article, grant approval of the cost estimate for carrying out tasks within the budget under their jurisdiction, ensure compliance with policies, regulations, cost efficiency, effectiveness and conformance to laws on procurement and commissioning.

1. Providing subsidies or financial support for holding conferences and seminars for the purposes of connecting startup networks, networks giving assistance in startups and making venture investments within the nation, to other international regions and the globe shall be subject to the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing allowances for mileage and conferences; the Circular No. 71/2018/TT-BTC (applied to international conferences or seminars according to the agenda and proposal approved by competent regulatory authorities), including the following specific regulations:

a) As for state authorities and state-owned public sector units of which regular expenses are covered by the state budget, the state budget shall subsidize 100% of costs incurred from holding conferences and seminars according to the agenda and proposal approved and assigned by competent regulatory authorities.

b) With regard to public sector units of which regular expenses are partially covered on their own account, the state budget may provide a portion of subsidies for these costs on the basis of capabilities of earning revenues of each unit (such portion is restricted to 70% of total estimated expenditures on hosting seminars or conferences according to the agenda and proposal approved and assigned by competent regulatory authorities).

c) With regard to public sector units self-financing in terms of regular expenses and investment expenses, public sector units self-financing in terms of regular expenses, or non-state public service units and enterprises, the state budget may provide the maximum subsidy accounting for 50% of total estimated expenditures on hosting seminars or conferences according to the agenda and schedule approved and assigned by competent regulatory authorities.

2. Providing subsidies or financial support for hiring of experts specialized in connecting startup networks, startup events and forming connection with startup experts in the region and the world:

a) Requirements concerning expert’s qualification and competence shall be subject to regulations enforced by the Ministry of Science and Technology.

b) As regards domestic experts: Entities assigned to design and provide training programs shall, based on expert hiring requirements, carry out negotiation over amounts of spending on hiring of experts, give clear interpretation of results of such hiring and criteria for assessment of expert hiring results in order to propose the number of experts and amounts of subsidies on costs incurred from hiring experts working under lump-sum contracts to seek competent authorities’ approval. The amount of spending on hiring of an expert shall not exceed 10,000,000 dong/expert/course.

b) As regards foreign experts, entities assigned to design and provide training programs shall, based on expert hiring requirements, carry out negotiation over amounts of spending on hiring of experts, give clear interpretation of results of such hiring and criteria for assessment of expert hiring results in order to propose the number of experts and amounts of subsidies on costs incurred from hiring experts working under lump-sum contracts to seek competent authorities’ approval.

The amount of remuneration paid to a foreign expert shall be decided by the Head of a competent regulatory authority after reaching an agreement with that expert under contractual terms and conditions to the extent that such amount falls within the approved budget estimate.

1. Providing subsidies or financial support to partially offset costs that innovative startup enterprises pay as direct wages; for these enterprises to use innovative startup services, use digital spaces and online support services; to fund trial production, manufacturing of sample products, perfection of technologies and participation in overseas intensive training courses. Innovative startup enterprises showing outstanding achievements and holding high rank in innovative startup contests held as part of national or international innovative startup events may be preferred in order of beneficiaries to such subsidies and financial support.

2. Details and amounts of subsidies or financial support:

a) Providing innovative startup enterprises with subsidies or financial support to pay direct wages:

- Subsidization tasks may be deemed as scientific and technological tasks defined in regulations of the Ministry of Science and Technology.

- The estimated budget for carrying out this task shall be subject to provisions laid down in 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 instructions on limits applied to calculation, distribution of the budget and preparation of final accounts of costs incurred from performing scientific and technological tasks funded by the state budget (hereinafter referred to as Joint Circular No. 55/2015/TTLT-BTC-BKHCN).

- Subsidization or grant of support shall not last for more than 01 year/enterprise.

- The maximum number of enterprises receiving such subsidies and financial support shall be 10 enterprises/year.

b) The maximum amount of subsidy on use of innovative startup services (including startup training courses and drills; product and service marketing and promotion activities; exploitation of and communication about technologies and inventions; payment and finance; assessment and valuation of scientific research findings, technological developments and intellectual property; legal consultancy, intellectual property, investment in and establishment of science and technology enterprises, commercialization of scientific research findings, technological developments and intellectual property) shall be 80,000,000 dong/enterprise.

c) The maximum rate of subsidy on costs incurred from provision of digital spaces, online support services; costs incurred from trial production, manufacturing of sample products and perfection of technologies for innovative startup enterprises shall be 50%:

- Subsidization tasks may be deemed as scientific and technological tasks defined in regulations of the Ministry of Science and Technology.

- The estimate of expenditures on carrying out this task shall be subject to the Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

- The maximum number of enterprises receiving such subsidies and financial support shall be 10 enterprises/year.

d) The maximum rate of subsidy shall be 50% of total costs that innovative startup enterprises pay to participate in intensive training courses held by several accredited overseas business accelerators (the number of participants in these courses is restricted to 02 persons/enterprise):

- Ministry of Science and Technology shall take charge of publicly informing their recruitment and selection of innovative startup enterprises qualified for participation in training courses, deciding on details, amounts, rates and total of subsidy or financial support specific to enterprises and ensuring compliance with regulations in force.

- Details and amounts of spending on participation in training courses shall be subject to provisions enshrined in the Circular No. 88/2017/TT-BTC dated August 22, 2017 of the Ministry of Finance, setting out regulations on financing for implementation of domestic and overseas state-funded science and technology workforce training programs.

- The maximum number of enterprises receiving such subsidies and financial support shall be 10 enterprises/year.

1. Spending on communication about projects included in Program No. 844 and results obtained from performing tasks defined in Program No. 844 shall be subject to current regulations on allowances and limits of state budget expenditures, payments made under contracts and based on actual amounts falling within the approved budget estimate.

2. Spending on offering counsels on identification of tasks; selecting tasks defined in Program No. 844; carrying out checking and acceptance testing of completed tasks in the Program; holding regular or unscheduled meetings of the Program No.844 Steering Committee; hosting scientific workshops, shall be subject to the Joint Circular No. 55/2015/TTLT-BTC-BKHCN.

3. Spending on carrying out investigations, surveys, assessments related to, and building of database of, the innovative startup ecosystem:

a) Tasks involved in and number of investigations or surveys shall be subject to the approval Decision granted by the Minister of Science and Technology.

b) Spending details and limits shall be subject to provisions laid down in the Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance, providing for estimation, management, utilization and preparation of final accounts of expenditures on conducting statistical investigations and national censuses.

4. Spending on tasks of studying and continuing to perfect the regulatory framework for promotion of the innovative environment shall be subject to provisions enshrined in the Joint Circular No.55/2015/TTLT-BTC-BKHCN .

5. Spending on allowances for mileage and hosting of meetings about the preliminary and final review of the Program No. 844 shall be subject to the Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance, prescribing allowances for mileage and conferences.

6. Costs of stationery and public utilities (e.g. electricity, water and telecommunication) shall be paid under contractual terms and conditions and based on actual amounts arising within the approved budget estimate.

7. Spending on entering and leaving delegations shall be subject to the Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance, prescribing mileage allowances for public officials and officers taking short business trips abroad which are funded by the state budget; the Circular No. 71/2018/TT-BTC.

8. Spending on maintenance and operation of the national innovative startup portal and the management information system in the Program No. 844; purchase of office equipment, repair of property necessary for management and general activities defined in the Program No. 844 shall be subject to existing regulations on creation of electronic information and royalties applied to online newspapers; allowances, limits and rules regarding management and use of machinery and equipment by state regulatory authorities, state-owned public sector organizations and units and other regulations on using state capital for operating purchases.

9. With respect to spending on support for officers and employees assisting in activities of the Program No. 844 Steering Committee, provided that requirements specified in the Program No. 844 are met and the number thereof falls within total personnel permitted by competent regulatory authorities, the Ministry of Science and Technology may, at their discretion, recruit or decide to hire full-time or assistant officers of the Program No. 844 Steering Committee in accordance with regulations in force. The maximum amount of subsidy shall not be greater than 4,500,000 dong/person/month.

10. Spending on direct services necessary for general activities of the Program No. 844 shall be subject to current regulations on allowances and limits of state budget expenditures, payments made under contracts and based on actual amounts falling within the approved budget estimate.

Preparation of state budget estimates, compliance with the state budget and final accounts of state budget expenditures shall be subject to the Law on State Budget and the Law on Public Investment and other existing regulations. This Circular shall provide the following specific instructions:

1. Preparation of the budget estimate: On an annual basis, on the date of preparation of estimates of state budget revenues and expenditures, entities and units assigned to carry out tasks defined in the Program No. 844 shall, based on approved tasks and instructions given herein, prepare estimates of costs of performing tasks defined in the Program No. 844 for submission to governing bodies which are then consolidated into costs estimates of Ministries, sectoral administrations and local authorities (under the delegated authority over state budget) that are sent to financial authorities, planning and investment agencies (with respect to capital expenditures) before they are proposed to seek the competent authority’s approval; concurrently, sent to the Ministry of Science and Technology for compiling purposes and request for its cooperation.

2. Distribution, assignment of the estimated budget, advances, payments and final accounts of expenses for implementation of the Program shall be subject to the Law on State Budget, the Law on Public Investment and other instructional documents thereof.

1. On an annual basis, the Ministry of Science and Technology shall preside over and cooperate with the Ministry of Finance, Ministries, local and central regulatory authorities and other entities concerned in carrying out regular or surprise inspections over implementation of tasks and matters, management, use, payment and final accounts of expenses for implementation of the Program No. 844.

Entities assigned to manage expenses at central or local levels and other units concerned shall be responsible for carrying out regular or surprise inspections over management, use, payment and final accounts of expenses for implementation of tasks defined in the Program No. 844.

2. In cases where tasks are not carried out according to the defined plans, mobilization and disbursement of capital from other funding sources are not on schedule or are contrary to the structure and total amount of such capital specified in the approval decisions of competent entities or under terms and conditions of contracts in effect; the assigned budget is used for wrongful purposes or in breach of regulations, state authorities having competence in managing funds for implementation of the Program No. 844 shall be responsible for taking the following actions: Ceasing disbursement of state budget allocations; cancelling tasks; charging off incorrect expenditures and recovering such charge-off to remit to the state budget (with respect to funds derived from the state budget source), requesting governing bodies to carry out tasks of disposing of incorrect expenditures (with respect to funds derived from other sources) and taking other actions under their jurisdiction or requesting competent entities to take actions in accordance with laws.

In case of task cancellation or recovery of expenditures in breach of regulations that are settled at state treasuries, state regulatory authorities having competence in managing the Program No. 844 shall be responsible for issuing decisions on cancellation of tasks and recovery of expenditures in breach of regulations, and sending them to state treasuries for use as a basis to recover such expenditures to remit to the state budget.

1. Details and amounts of spending sourced from the state budget’s financial support for implementation of tasks defined in the Program No. 844 as provided herein shall be deemed the maximum ones. Based on criteria and requirements for designation and recruitment of entities or persons involved in carrying out the Program No. 844 and capabilities of balancing resources, Ministers, Heads of central regulatory authorities and People’s Councils in provinces and centrally-affiliated cities (with respect to the Program No. 844’s tasks assigned to local authorities) shall issue specific decisions on details and amounts of spending to ensure they are reasonable.

2. Ministry of Science and Technology, Ministries, central regulatory authorities, People’s Committees of provinces and centrally-affiliated cities and other entities and persons involved shall be responsible for managing and using funds for carrying out tasks defined in the Program No. 844 to ensure efficiency and avoidance of any overlapping with other programs and projects; ensuring that they serve correct purposes, are compliant with existing regulations on allowances, limits and rules regarding expenditures, and being subject to the competent authority’s inspection and control as per law.

1. This Circular shall enter into force on September 5, 2019.

2. Spending amounts specified in clause 9 of Article 11 herein shall become invalid when documents issued by competent state authorities on the new pay policy under the Resolution No. 27-NQ/TW dated May 21, 2018 of the seventh meeting of the XII^th Central Executive Committee on reform of the pay policy for public officials, servants, employees, armed forces and workers of enterprises take effect.

3. As for tasks specified in the Program No. 844 already approved by competent entities before the entry into force of this Circular, regulations remaining in effect shall be continued to apply as at the date of grant of approval till end of 2019.

4. If documents used as references herein are revised, revised versions thereof shall be applied.

5. In the course of implementation, if there is any difficulty arising, the Ministry of Finance should be informed to consider taking prompt actions./.