Hệ thống pháp luật

THE MINISTRY OF SCIENCE AND TECHNOLOGY- THE MINISTRY OF FINANCE THE MINISTRY OF HOME AFFAIRS
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 06/2008/TTLT-BKHCN-BTC-BNV

Hanoi, June 18, 2008

 

JOINT CIRCULAR

NO. 06/2008/TTLT-BKHCN-BTC-BNV OF JUNE 18, 2008, GUIDING THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 80/ 2007/ND-CP OF MAY 19,2007, ON SCIENCE AND TECHNOLOGY ENTERPRISES

Pursuant to the Government's Decree No. 28/ 2008/ND-CP of March 14, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Science and Technology;
Pursuant to the Government's Decree No. 77/ 2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure, of the Ministry of Finance;
Pursuant to the Government's Decree No. 48/ 2008/ND-CP of April 17, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Home Affairs;
Pursuant to the Government's Decree No. 80/ 2007/ND-CP of May 19, 2007, on science and technology enterprises (below referred to as Decree No. 80/2007/ND-CP);
The Ministry of Science and Technology, the Ministry of Finance and the Ministry- of Home Affairs jointly guide a number of articles of Decree No. 80/2007/ND-CP as follows:

I. GENERAL PROVISIONS

1 Subjects of application

1.1. Vietnamese and foreign organizations and individuals that have the lawful right to own or use scientific research and technological development results (scientific and technological results) and satisfy the conditions on establishment of new science and technology enterprises specified in this Joint Circular.

1.2. Science and technology organizations established by competent state agencies (below referred to as public science and technology organizations), which have the lawful right to own or use scientific and technological results and satisfy the conditions on organizational and operational transformation of public science and technology organizations into science and technology enterprises under this Joint Circular.

2. Agencies competent to approve transformation schemes

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Minister, ministries, ministerial-level agencies, government-attached agencies and state corporations assigned to manage these organizations are competent to approve transformation schemes.

3. Managing agencies of science and technology organizations

Managing agencies of science and technology organizations are immediate superior agencies or units of these organizations and are empowered to administratively and professionally manage

4. Scientific and technological results

4.1. Scientific and technological results include:

a/ Outcomes of scientific and technological programs, subjects, schemes and projects; outcomes of projects on research for decoding and mastery of technologies (below referred to as scientific and technological tasks), which are recognized by competent state management agencies under law;

b/ Inventions, industrial designs, plant varieties and layout designs of semiconductor integrated circuits which have been granted protection titles under the intellectual property law or have their international registrations recognized under treaties to which Vietnam is a contracting party; computer programs.

4.2. The lawful right to own or use scientific and technological results

a/ For scientific and technological results of state budget origin:

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- For scientific and technological results of researches partially funded by the state budget, the State will own the value of part of such scientific and technological results corresponding to the proportion of state budget funds provided for these researches;

- For scientific and technological results, the transfer of which is wholly or partially funded by the state budget, the lawful right to own or use such results will be stated in contracts between involved parties under law. In case the State partially funds the acquisition of transferred scientific and technological results, the State will represent the lawful right to own or use such results corresponding to the proportion of state budget funds provided for the acquisition of such results;

- The right to own or use state-owned scientific and technological results shall be assigned under the provisions of Point 4.4, Clause 4, Section I of this Joint Circular.

b/ For scientific and technological results of non-state budget origin:

- Scientific and technological results of researches conducted by organizations and individuals with their own funds will be owned by these organizations and individuals;

- For scientific and technological results of researches conducted by organizations and individuals but funded by other organizations and individuals or lawfully transferred from other parties, the lawful right to own or use these results will be determined on the basis of documents or contracts between parties under law.

4.3. Valuation of scientific and technological results

a/ Scientific and technological results under the state ownership shall be valuated by state management agencies competent to transfer them at least equal to the level of investment from the state budget:

b/ Scientific and technological results not under the state ownership shall be valuated by owning organizations and individuals themselves. When these results are used in production and business, owning organizations and individuals shall decide on their value after reaching agreement with co-founders of science and technology enterprises.

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a/ The transfer of scientific and technological results to public science and technology organizations (or their sections) undergoing transformation into science and technology enterprises shall be effected by either of the following modes as chosen by these science and technology organizations (or their sections): Transfer of the right to own or transfer of the right to use. In case of transfer of the right to use scientific and technological results, competent state agencies may transfer to one or more than one public science and technology organization the right to use the same scientific and technological result. A scientific and technological result shall be transferred first of all to the science and technology organization that has assumed the prime responsibility for conducting researches to create such scientific and technological result;

b/ A public science and technology organization (or its section) that acquires a scientific and technological result for transformation into a science and technology enterprise shall pay lump-sum copyright royalty in the form of a capital contribution of the scientific and technological results author to the science and technology enterprise. Co-authors of a scientific and technological result shall agree upon each co-author's copyright ownership rate and report such in writing to the public science and technology organization (or its division);

The value of copyright of individuals or collectives authoring scientific and technological results shall be determined as follows:

- For inventions, industrial designs and layout designs of semiconductor integrated circuits already granted protection titles, authors enjoy remunerations under Article 135 of the Intellectual Property Law;

- For science and technology results other than above objects, authors (individuals or collectives) enjoy total remuneration equal to 20-35 % of the value of these results;

The annual payment of profits to individuals or collectives authoring scientific and technological results and having made capital contributions in the form of the copyright value to science and technology enterprises shall be made by these enterprises under law.

c/ Upon applying scientific and technological results transferred by the State to their production or business, science and technology enterprises shall:

- Remit into the state budget 5% of their annual pre-tax profits until their total remittances are equal to 30% of the value of transferred scientific and technological results, in case they have been established from science and technology organizations:

- Remit into non-business operation development funds of science and technology organizations 5% of their annual pre-tax profits until their total remittances are equal to 30% of the value of transferred scientific and technological results, in case they have been established from divisions of science and technology organizations.

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4.5. Competence to decide on the value of scientific and technological results and transfer the right to use or own scientific and technological results under the state ownership:

a/ The Science and Technology Minister is competent to decide on the value of scientific and technological results of the performance of state-level scientific and technological tasks and transfer them to using or owning organizations;

b/ Ministers, heads of ministerial-level agencies, heads of government-attached agencies and presidents of provincial/municipal People's Committees are competent to decide on the value of scientific and technological results of the performance of ministerial-level scientific and technological tasks and transfer them to using or owning organizations;

c/ For grassroots-level scientific and technological programs, schemes and projects, heads of agencies competent to assign scientific and technological tasks are competent decide on the value of scientific and technological results and transfer the right to use or own these results.

4.6. Some principal contents of a decision on transfer of a scientific and technological result under the state ownership:

a/ Name of the agency competent to transfer the scientific and technological result;

b/ Title of the scientific and technological result;

c/ Value of the scientific and technological result;

d/ Name of the organization performing the scientific and technological task;

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f/ Name of the organization receiving the scientific and technological result;

g/ Regulations on transfer of scientific and technological results;

- Transfer of the right to own;

- Transfer of the right to use.

h/ Regulations on the responsibility to make remittances into the state budget (or the non-business operation development fund of the science and technology organization in case of separation of a division of the science and technology organization for establishing a science and technology enterprise):

- Remittance level;

- Remittance mode;

- Remittance time.

i/ Regulations on the responsibility toward the author of the scientific and technological results:

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- Mode of remuneration payment, ownership proportion of each co-author.

- Payment time.

5. Conditions for an enterprise to be accredited as a science and technology enterprise

An enterprise is accredited as a science and technology enterprise when satisfying the following conditions:

5.1 Its founders have completely nursed and mastered the technology created from a scientific and technological result, which is lawfully owned or used in the following domains: information and communication technologies, especially computer software technology; bio-technologies, especially those in service of agriculture, aquaculture and healthcare, automation technology; new material technology, especially nano-technology; environmental protection technology: new energy technology; aerospace technology and some other technologies specified by the Ministry of Science and Technology.

5.2 It transfers the technology or directly conducts production based on the technology it has nursed and mastered under Point 5.1, Clause 5, Section I above.

II. ESTABLISHMENT OF SCIENCE AND TECHNOLOGY ENTERPRISES

1. Establishment of new science and technology enterprises

1.1. Order of establishing new science and technology enterprises

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a/ Establishing an enterprise and making business registration under the Law on

Enterprises:

b/ Registering for certification of the enterprise with the provincial/municipal Science and Technology Service of the locality where the enterprise is to be located within 30 working days after the enterprise establishment.

1.2. A dossier of registration for certification of a science and technology enterprise comprises:

a/Application for certification of a science and technology enterprise (made according to a set form, not printed herein):

b/ Business registration certificate (a notarized copy);

c/ Production and business projects.

1.3. Contents of a production and business project cover:

a/ Evidencing of the lawful use or ownership of scientific and technological results (accompanied with written certifications of the lawful right to use or own scientific and technological results);

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c/ Production and/or business plan, clearly stating products to be turned out from scientific and technological results and conditions for production or business preparations.

2. Transformation of public science and technology organizations into science and technology enterprises

A public science and technology organization may be partially or wholly transformed into a science and technology enterprise.

2.1. The order of transforming a public science and technology organization into a science and technology enterprise (below referred to as transformation into a science and technology enterprise) is as follows:

a/ The agency competent to approve the transformation scheme shall set up a transformation steering committee and a team to assist the steering committee in the transformation into a science and technology enterprise. The steering committee and its assisting team have tasks-similar to those of an equitization steering committee and its assisting team as specified in Government Decree No. 109/2007/ND-CP of June 26, 2007, on transformation of enterprises with 100% state capital into joint-stock companies, and documents guiding the implementation of Decree No. 109/2007/ND-CP;

b/ The public science and technology organization shall elaborate and submit a transformation scheme to an agency competent to approve it (principal contents of a transformation scheme are specified in an appendix to this Joint Circular, not printed herein);

The agency competent to approve the transformation scheme shall examine and evaluate the feasibility of the transformation scheme before approval (approval decisions are made according to a set form, not printed herein). The time limit for approval is 30 working days after receiving the transformation scheme submitted by the science and technology organization or its managing agency. In case the scheme needs to be amended or supplemented, the time limit for approval may be prolonged but must not exceed 45 working days.

After the transformation scheme is approved, the science and technology organization shall inventory and handle its assets and financial matters. The preparation of relevant dossiers and documents for transformation of the science and technology organization into a science and technology enterprise shall be carried out under the Government's Decree No. 109/2007/ND-CP of June 26,2007. on transformation of enterprises with 100% state capital into joint-stock companies, and regulations on management of capital invested by the State in other enterprises.

c/ Sale of shares in case of transformation into joint-stock companies; transfer and sate of state capital portions or receipt of capital contributions of other members in case of transformation into limited liability companies with two or more members;

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e/ Registration for certification of the science and technology enterprise with the provincial/ municipal Science and Technology Service or the locality where the enterprise is to be located within 30 working days after the enterprise establishment.

2.2. A dossier of registration for certification of a science and technology enterprise comprises:

a/Application for certification of a science and technology enterprise;

b/ A competent state management agency's decision on approval of the transformation scheme;

c/ Business registration certificate (a notarized copy).

3. Evaluation, issuance of science and technology enterprise certificates and lists of products and goods turned out from scientific and technological results

3.1. Provincial/municipal Science and Technology Services shall inspect the validity of dossiers specified at Point 1.2, Clause 1, Section II, for cases of establishment of new science and technology enterprises and Point 2.2, Clause 2. Section II. for cases of transformation into science and technology enterprises, and the satisfaction of the conditions specified in Clause 5, Section I of this Joint Circular, before issuing science and technology enterprise certificates (according to a model certificate in an appendix to this Circular, not printed herein), and lists of products and goods turned out from scientific and technological results.

3.2 The time limit for considering and issuing a science and technology enterprise certificate is 30 working days after receiving an enterprise's complete dossier. In case of refusal to issue a science and technology enterprise certificate, the provincial/municipal Science and Technology Service shall reply the enterprise in writing, clearly stating the reason.

3.3 Expenses for the evaluation of dossiers and issuance of science and technology enterprise certificates are covered by regular operating funds annually allocated from the state budget to provincial/municipal Science and Technology Services. Provincial/municipal Science and Technology Services shall make estimates of expenses for the performance of these tasks.

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4.1. Regarding land use rights

For land areas already allocated to science and technology organizations for use. these organizations shall, when being transformed into science and technology enterprises, work out plans on land lease or land allocation with or without land use levy collection, and submit them together with transformation schemes to competent state agencies for consideration and decision. For land areas they have no need to use or are using for improper purposes, science and technology organizations shall return them to the Suite.

The contribution of land areas as capital to joint ventures or land mortgage for loans must comply with legal provisions.

4.2. Regarding assets

a/The value of science and technology results transferred by the State is not accounted into the value of state assets upon valuation of a transformed science and technology organization;

b/A science and technology organization shall draw up a list of assets (according to a set form, not printed herein) requested to be transferred to the science and technology enterprise, and submit it to the agency competent to approve the transformation scheme for consideration and decision. The value of these assets is regarded as the capital invested by the State in the enterprise;

c/ For assets not required to be transferred to the science and technology enterprise, assets left unused or to be liquidated (including assets of laboratories), the science and technology organization shall request in writing the competent agency to handle them under current regulations.

d/ For assets of key laboratories invested by the State:

- In case a science and technology organization is wholly transformed into a science and technology enterprise, its managing agency shall take over and manage key laboratories (including offices, equipment, facilities and personnel);

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e/ By the time of asset valuation for establishing a science and technology enterprise, those assets which fail to meet conditions on handling will not be accounted into the asset value of the science and technology organization and shall be transferred to a competent agency for handling under regulations.

4.3. Policies toward cadres and employees

a/ When shifting to work in the science and technology enterprise, cadres and employees of the transformed science and technology organization will receive salaries according to the salary scale and table applicable to enterprises and enjoy salary coefficients equal to or immediately higher than those they are enjoying in the science and technology organization;

b/ Cadres and employees of a science and technology organization may purchase preferential shares when their science and technology organization is transformed into a science and technology joint-stock enterprise under the Government's Decree No. 109/2007/ ND-CP of June 26. 2007. on transformation of enterprises with 100% state capital into joint-stock companies, and documents guiding the implementation of this Decree:

c/ When shifting to work in the science and technology enterprise, cadres and employees of the transformed science and technology organization may continue taking charge of or participating in the performance of scientific and technological tasks of science and technology organizations;

d/ When shifting to work in the. science and technology enterprise, cadres and employees of the transformed science and technology organization will be retrained to do other jobs or enjoy payroll streamlining policies provided for in the Government's Decree No. 132/2007/ND-CP of August 8, 2007, and its guiding documents. Funds for realization of entitlements and policies toward redundant cadres and employees are incorporated in annual expenditure estimates of ministries, branches and localities under regulations'.

For science and technology organizations under state companies or state corporations, their cadres and employees who do not shift to work in science and technology enterprises may be retrained to do other jobs or enjoy policies toward redundant laborers provided for in the Government's Decree No. 110/2007/ND-CP of June 26, 2007, on policies toward laborers redundant due to reorganization of state companies, and its guiding documents.

4.4. Use of proceeds from the sale of shares upon transformation into science and technology enterprises in the form of joint-stock companies

a/ For science and technology organizations under state companies or state corporations: proceeds from the sale of shares upon transformation into science and technology enterprises in the form of joint-stock companies shall be used under Article 45 of the Government's Decree No. 109/2007/ND-CP of June 26. 2007. on transformation of enterprises with 100% state capital into joint-stock companies, and its guiding documents.

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- In case of sale of state capital portions:

Proceeds from the sale of state capital portions upon transformation into science and technology enterprises in the form of joint-stock companies (including share selling price differences) shall be used to cover transformation expenses and expenses for realizing payroll streamlining policies toward laborers under law and decisions of competent state agencies. If these proceeds are not enough to cover these expenses, the suite budget shall cover the deficit. Any remainder of proceeds from the sale of state capital portions shall be remitted into the state budget.

- In case of additional issuance of shares for charter capital increase:

Proceeds from the additional issuance of shares for charter capital increase upon transformation into a science and technology enterprise shall be retained for this science and technology enterprise The proceeds value to be retained shall be calculated according to the par value of additionally issued share certificates.

The capital surplus (difference between the proceeds from the sale of shares and the total par value of additionally issued share certificates) shall be used to cover transformation expenses and expenses for realizing payroll streamlining policies toward laborers. If the capital surplus is not enough to cover expenses for realizing payroll streamlining policies toward laborers, the state budget shall cover the deficit;

The remaining capital surplus (if any) after covering the above expenses shall be retained by science and technology enterprises in proportion to the value of additionally issued shares in the charter capital structure. Any remainder shall be remitted into the state budget. The management and use of amounts retained by science and technology enterprises must comply with regulations on management and use of amounts retained by joint-stock companies transformed from enterprises with 100% state capital.

- In case of sale of state capital portions combined with additional issuance of shares:

The value of proceeds from the sale of state capital portions to be retained by science and technology enterprises shall be calculated according to the par value of additionally issued shares;

Science and technology enterprises shall remit into the state budget the value of sold suite-held shares calculated according to their par value;

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The remaining capital surplus (if any) after covering the above expenses shall be retained by science and technology enterprises in proportion to the value of additionally issued shares in the charter capital structure. Any remainder shall be remitted into the state budget.

4.5. Use of proceeds from the sale of state capital portions in case of transformation of science and technology organizations into limited liability companies with two or more members:

a/ For science and technology organizations under state companies or state corporations: Proceeds from the transfer of state capital portions (if any) shall be used under Clause 1. Article 45 of the Government's Decree No. 109/2007/ND-CP of June 26, 2007, on transformation of enterprises with 100% state capital into joint-stock companies, and its guiding documents;

b/ For science and technology organizations of ministries, branches or localities: Proceeds from the sale of state capital portions (if any), after subtracting expenses for the transfer and realization of payroll streamlining policies toward laborers, shall be remitted into the state budget. In case proceeds from the sale of state capital portions are not enough to cover expenses for the transfer and realization of payroll streamlining policies toward laborers, the state budget shall cover the deficit.

4.6. Expenses for transformation into science and technology enterprises must comply with regulations on limits of expenses for equitization of enterprises with 100% state capital.

III. SUPPORT AND PREFERENTIAL POLICIES

1. Enterprise income tax incentives

1.1. Conditions on provision of incentives:

A science and technology enterprise is entitled to enterprise income tax incentives under the guidance at Point 1.2. Clause 1. Section III of this

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Turnover from production and sale of products and goods turned out from scientific and technological results includes turnover from post-nursery technology transfer and turnover from the production of products and goods turned out from technologies specified at Point 5.1, Clause 5, Section I of this Joint Circular. Lists of products and goods turned out from scientific and technological results shall be certified by provincial/municipal Science and Technology Services upon issuing science and technology enterprise certificates and may be additionally certified when there is a change in the course of operation of enterprises.

1.2. Enterprise income tax incentive levels

Science and technology enterprises are entitled to enterprise income tax incentives like enterprises investing in hi-tech parks, specifically as follows:

a/ Science and technology enterprises enjoy the enterprise income tax rate of 10% after they are issued science and technology enterprise certificates;

b/ Science and technology enterprises enjoy the enterprise income tax exemption for 4 years following the year they first generate their taxable incomes and a 50% reduction of payable tax amounts for 9 subsequent years.

In the duration of enjoying enterprise income tax incentives, enterprises will enjoy enterprise income tax exemption or reduction only in years in which they satisfy the above turnover ratio condition. For years in which they fail to reach the above turnover ratio, they will not be entitled to enterprise income tax exemption or reduction and shall pay the tax at currently effective rates.

Example:

On January 1, 2008, Enterprise A is issued a science and technology enterprise certificate and subsequently commences its business operation. Under regulations, Enterprise A enjoys enterprise income tax incentives as follows:

Case

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Under regulations, it will be entitled to the enterprise income tax exemption for 4 years (from 2008 to the end of 2011) and a 50% reduction of enterprise income tax (down to 5%) for 9 subsequent years (from 2012 to the end of 2020).

From 2021 on, it must pay enterprise income tax at the rate of 10%.

Case 2:

In 2008, Enterprise A first generates its taxable incomes and has a turnover ratio of 35%. In 2009. the 2010-2015 period and from 2016 on, its turnover ratio reaches 45%, over 70%, and less than 70% respectively.

So, it will enjoy the enterprise income tax exemption for three years of 2008,2010 and 2011. In 2009, it will not be exempt from enterprise income tax and shall pay the tax at the rate of

28% because it fails to reach the prescribed turnover ratio. It will enjoy a 50%' reduction of enterprise income tax for 4 subsequent years (from 2012 to 2015).

From 2016 on. it shall pay enterprise income tax at the rate of 28%.

Case 3:

From 2008 to 2011, Enterprise A has no taxable income. From 2012, it starts generating taxable incomes and has the turnover ratio of 35%, 55% and 75% in 2012, 2013 and 2014 respectively. From 2015 on, it has a turnover ratio of over 70%.

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From 2015 on, it shall pay enterprise income tax at the rate of 10%.

1.3. Procedures for giving enterprise income tax exemption or reduction:

a/ Science and technology enterprises shall determine by themselves enterprise income tax amounts to be exempted or reduced, and declare them in the statement of enterprise income tax incentives (made according to a set form, not printed herein). Statements of enterprise income tax incentives shall be enclosed with declarations for annual settlement of enterprise income tax;

b/ In case a science and technology enterprise has taxable incomes when it has operated for less than 12 months, it may make registration with a tax office for tax exemption or reduction right in the year or the subsequent year. If it makes registration for tax exemption or reduction in the subsequent year, it shall determine the payable tax amount of the year of generation of taxable incomes and remit it into the state budget under regulations:

c/ In the course of production or business operation, if science and technology enterprises have new technologies and products satisfying requirements specified at Point 5.1, Clause 5, Section I of this Joint Circular, they shall register them with provincial/municipal Science and Technology Services for addition to lists of products and goods turned out from scientific and technological results and enjoyment of enterprise income tax incentives.

2. Science and technology enterprises are exempt from registration fee when registering land use rights and house ownership right.

3. Science and technology enterprises that have projects eligible for development investment credit loans are entitled to development investment credit policies under the Government's Decree No. 151/2006/ND-CP of December 20, 2006. on investment credits and export credits, including: investment loans, investment credit guarantees and post-investment supports.

4. Science and technology enterprises enjoy consultancy and training services provided free by state technology and enterprise nursing establishments; have priority access to equipment and facilities for scientific research in key laboratories, technology and enterprise nursing establishments and state scientific and technological research establishments: and enjoy supports and incentives from the National Science and Technology Development Fund and the National Technology Renewal Fund under financial mechanisms applicable to these funds.

5. Science and technology enterprises may lease land and infrastructure works in industrial parks, export processing zones, economic zones and hi-tech parks at the lowest rent rate in the rent rate bracket applicable industrial parks, export processing zones, economic zones and hi-tech parks, and lease land and infrastructure works from local People's Committees at the lowest rent rate in the rent rate brackets set by the State for localities where science and technology enterprises are located.

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1. Heads of public science and technology organizations shall elaborate transformation schemes and submit them to managing agencies of their organizations, and perform tasks related to the transformation into science and technology enterprises under this Joint Circular.

2. Managing agencies of public science and technology organizations shall direct these organizations in elaborating transformation schemes; evaluate and submit transformation schemes to competent agencies for approval. The time limit for approval by competent agencies is 15 working days after receiving transformation schemes. For transformation schemes that need to be amended and supplemented, the approval time limit may be prolonged but must not exceed 30 working days.

3. Science and technology enterprises shall carry out procedures as guided by local competent state agencies for enjoying priority in leasing land and infrastructure works under current legal provisions.

4. Science and technology enterprises shall report on their operation, production or business and send annual financial statements to provincial/ municipal Science and Technology Services in localities where they are headquartered before March 31 every year.

5. Provincial/municipal Science and Technology Services shall:

a/ Evaluate dossiers of application for and issue science and technology enterprise certificates, and issue additional lists of products and goods turned out from scientific and technological results to science and technology enterprises;

b/ Incorporate in their annual science and technology plans expense estimates for evaluation of dossiers of application for and issuance of science and technology enterprise certificates and additional issuance of lists of products and goods turned out from scientific and technological results:

c/ Report in writing on business registration, production and business operation of science and technology enterprises in their localities to the Ministry of Science and Technology before April 15 every year;

d/ Publicize procedures for and forms of registration for science and technology enterprise certification on their websites.

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7. Ministries, ministerial-level agencies, government-attached agencies and provincial/ municipal People's Committees shall hold annual reviews of the implementation of the Government's Decree No. 80/2007/ND-CP of May 19, 2007, and send review reports to theMinistry of Science and Technology before February 25 every year.

8. The Vietnam Development Bank shall guide science and technology enterprises on dossiers and procedures for enjoying preferential policies on development investment credits under Clause 5, Article 10 of the Government's Decree No. 80/ 2007/ND-CP of May 19,2007.

9. This Joint Circular takes effect 15 days after its publication in "CONG BAO." Any problems arising in the course of implementation should be reported to the Ministry of Science and Technology, the Ministry of Finance and the Ministry of Home Affairs for consideration and settlement.

 

FOR THE MINISTER OF HOME AFFAIRS VICE MINISTER





Tran Huu Thang

FOR THE MINISTER OF FINANCE VICE MINISTER





Pham Sy Danh

FOR THE MINISTER OF SCIENCE AND TECHNOLOGY VICE MINISTER




Nguyen Quan

 

HIỆU LỰC VĂN BẢN

Joint circular No. 06/2008/TTLT-BKHCN-BTC-BNV of guiding the implementation of the Government''s Decree No. 80/ 2007/ND-CP of May 19,2007, on science and technology enterprises.

  • Số hiệu: 06/2008/TTLT-BKHCN-BTC-BNV
  • Loại văn bản: Thông tư liên tịch
  • Ngày ban hành: 18/06/2008
  • Nơi ban hành: Bộ Khoa học và Công nghệ, Bộ Nội vụ, Bộ Tài chính
  • Người ký: Phạm Sỹ Danh, Trần Hữu Thắng, Nguyễn Quân
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 18/06/2008
  • Tình trạng hiệu lực: Còn hiệu lực
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