Functions, Duties and Powers of the National Foundation for Science and Technology Development
01/10/2026
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THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIETNAM |
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No.: 229/2026/ND-CP |
Hanoi, June 25, 2026 |
ON THE ORGANIZATION AND OPERATION OF THE NATIONAL FOUNDATION FOR SCIENCE AND TECHNOLOGY DEVELOPMENT
Pursuant to the Law on Organization of the Government No. 63/2025/QH15;
Pursuant to the Law on Science, Technology and Innovation No. 93/2025/QH15;
At the request of the Minister of Science and Technology;
The Government promulgates the Decree on the organization and operation of the National Foundation for Science and Technology Development.
Article 1. Scope of regulation
This Decree prescribes the organization, functions, tasks, powers and operation of the National Foundation for Science and Technology Development (hereinafter referred to as the Foundation) provided for in Article 64 of the Law on Science, Technology and Innovation No. 93/2025/QH15.
Article 2. Subjects of application
This Decree applies to the Foundation and to agencies, organizations, enterprises and individuals involved in the organization and operation of the Foundation.
Article 3. Operational objectives of the Foundation
1. To contribute to promoting science, technology and innovation activities as the central driving force of the new growth model, effectively addressing socio-economic development challenges at national scale with an inter-sectoral and inter-regional character, through funding and commissioning of science, technology and innovation tasks.
2. To enhance national science and technology capacity; to build foundational knowledge; to contribute to mastering a number of core technologies, high technologies and strategic technologies; to develop a contingent of talented scientists, young scientists and strong research groups; and to form a number of scientific research and technology development centers with prestige in the region and internationally.
3. To shape a model of research and technology development funding that ensures independence, transparency and competitiveness in line with international standards.
Article 4. Principles of organization and operation of the Foundation
1. The organization and operation of the Foundation shall comply with the law and be consistent with national strategies, plans and orientations for the development of science, technology and innovation; shall ensure a streamlined and professional organization, with powers tied to the accountability of the collective and of individuals.
2. The Foundation's funding, commissioning and support activities shall be carried out through independent expert evaluation, ensuring academic autonomy, objectivity, openness, transparency and competition; adhering to scientific integrity and professional ethics in scientific research and technology development; ensuring no duplication with other budget sources; preventing and controlling conflicts of interest; applying international standards; and being linked to market demand, with enterprises as the center.
3. State budget funds allocated to the Foundation shall be arranged annually within the estimate for science, technology and innovation expenditure, on the basis of policies and plans of competent authorities that are expected to require resources. The assignment of estimates and the allocation of funds to the Foundation shall be made as a total amount and shall not be tied to a specific list of tasks at the time of assignment of the estimate and allocation of funds. State budget funds used for funding, commissioning and support shall be arranged on the principle of decreasing in proportion to the degree of maturity of scientific research and technology development results and the ability to mobilize resources outside the budget. The management, use, allocation and adjustment of funds shall be carried out in accordance with Articles 31 and 32 of this Decree.
4. The Foundation shall manage funding, commissioning and support activities on the basis of output results, efficiency and impact; ensure a balance between research that is inherited and low-risk and research that is pioneering, breakthrough and high-risk; accept scientific and technological risks within a controlled scope; encourage creativity and innovation while respecting the objective laws and specific nature of science, technology and innovation activities; and have incentive mechanisms for female scientists as prescribed.
5. To promote the application of digital technology, artificial intelligence and supporting tools in planning, managing, monitoring, evaluating and disclosing the use of financial resources in order to improve management efficiency.
LEGAL STATUS, FUNCTIONS, TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE FOUNDATION
Article 5. Legal status of the Foundation
1. The National Foundation for Science and Technology Development (international transaction name: National Foundation for Science and Technology Development; abbreviated: NAFOSTED) is a public non-business unit under the Ministry of Science and Technology, operating on a non-profit basis in the fields of science, technology and innovation.
2. The Foundation has legal person status, its own seal and accounts, and may open accounts at the State Treasury and at commercial banks legally operating in Vietnam in accordance with law.
Article 6. Functions of the Foundation
The National Foundation for Science and Technology Development has the following functions:
1. To fund and commission the implementation of science, technology and innovation programs and tasks for scientific research and technology development.
2. To support activities that enhance national science and technology capacity in accordance with law.
1. Tasks of the Foundation
a) To receive and manage financial resources:
a1) To receive, manage and use state budget funds in accordance with law;
a2) To receive, manage and use financial sources outside the state budget in accordance with agreements with contributors (if any), regulations on funding, commissioning and support, and the Foundation's internal expenditure regulations;
b) To perform tasks consistent with the operational objectives and functions of the Foundation, supporting state management of science, technology and innovation activities;
c) To comply with reporting and accounting regimes in accordance with law;
d) To comply with inspection, examination and audit by competent state management agencies in accordance with law;
đ) To manage the Foundation's organizational apparatus, human resources, finances and assets in accordance with law;
e) To settle complaints, denunciations and petitions related to the Foundation's operations in accordance with law;
g) To comprehensively digitally transform the administration and management of science, technology and innovation activities funded, commissioned or supported by the Foundation, ensuring transparency and timeliness; to manage, operate and exploit digital platforms supporting science, technology and innovation activities;
h) To perform other tasks assigned, decentralized or authorized by the Minister of Science and Technology.
2. Powers of the Foundation
a) To act as the task-managing agency in organizing the implementation of funding, commissioning and support activities consistent with the Foundation's operational objectives and functions and with approved budget plans, in accordance with the law on management of programs and tasks and support for activities to enhance national science and technology capacity;
b) To inspect, supervise and evaluate the effectiveness and impact of the implementation and use of funds for science and technology tasks and for activities to enhance national science and technology capacity;
c) To suspend, or submit to a competent authority for suspension, the funding, commissioning, support or disbursement of funds, or to recover funds already funded, commissioned, supported or disbursed, upon detecting organizations or individuals violating the Foundation's regulations and relevant laws;
d) To research, advise on, develop and submit to competent authorities for promulgation legal normative documents, strategies, plans, priority orientations and other documents serving the management and implementation of the Foundation's funding, commissioning and support activities;
đ) To promulgate operating regulations and other documents serving the Foundation's operations within its authority as prescribed;
e) To apply digital technology and artificial intelligence in the management, administration and organization of science, technology and innovation activities funded, commissioned or supported by the Foundation;
g) To participate in and implement co-funding linkage mechanisms with other funds, enterprises or organizations in carrying out science, technology and innovation tasks in accordance with law; together with other science, technology and innovation development funds, to form an ecosystem for funding, commissioning and supporting science, technology and innovation activities that is seamless from central to local levels; to cooperate with domestic and foreign organizations and individuals and international organizations in relation to the Foundation's activities;
h) To negotiate, agree on cooperation, sign contracts; to commission; to hire domestic and foreign organizations, experts, scientists and individuals to advise on management and governance and to improve the Foundation's operational efficiency;
i) To exercise other powers in accordance with law.
Article 8. Organizational structure of the Foundation
1. The Foundation's organizational structure includes: the Strategic Advisory Council, the Supervisory Board and the Executive Agency.
2. The Strategic Advisory Council assists the Minister of Science and Technology in setting the Foundation's strategic orientations, policies and long-term priorities in accordance with law and this Decree.
3. The Supervisory Board has the function of assisting the Minister of Science and Technology in supervising the Foundation's operations.
4. The Minister of Science and Technology shall decide on the establishment of, and prescribe the structure, organization, functions, tasks and working methods of, the Strategic Advisory Council and the Supervisory Board.
Article 9. Strategic Advisory Council
1. The Strategic Advisory Council assists the Minister of Science and Technology in setting the Foundation's strategic orientations, policies and priorities in accordance with law and this Decree.
2. The Strategic Advisory Council has the following tasks:
a) To advise on the Foundation's medium- and long-term strategic development orientations consistent with national strategies, plans and programs for the development of science, technology and innovation and with socio-economic development plans in each period;
b) To advise on orientations for the Foundation's priority funding and support content on the basis of approved national strategies, plans and programs for the development of science, technology and innovation;
c) To advise on renewing the Foundation's funding, commissioning and support models, instruments and methods in line with international practice;
d) To perform other tasks as requested by the Minister of Science and Technology.
3. The Strategic Advisory Council has from 07 to 09 members, including a Chairperson, Deputy Chairpersons and Members, who are reputable domestic and foreign scientists, managers with practical experience, and enterprise representatives. Members of the Strategic Advisory Council work on a concurrent basis and operate on the principles of independence, objectivity and honesty, preventing conflicts of interest in accordance with law. The Strategic Advisory Council is appointed and dismissed by the Minister of Science and Technology. The term of the Strategic Advisory Council is 05 years.
4. The Strategic Advisory Council works according to annual programs and plans or at the request of the Minister of Science and Technology.
1. The Supervisory Board has the function of assisting the Minister of Science and Technology in supervising the Foundation's operations.
2. The Supervisory Board has the following tasks and powers:
a) To supervise compliance with the objectives and principles of organization and operation of the Foundation in accordance with law and this Decree;
b) To monitor and evaluate the consistency between the Foundation's strategic orientations and operational priorities and implementation results, on the basis of output indicators and the scientific, technological and innovation impact;
c) To monitor the assurance of openness and transparency and the prevention of conflicts of interest in the Foundation's operations;
d) To supervise the Foundation's financial activities to ensure compliance with the orientation and principles for allocating and using financial resources, in particular to evaluate the consistency between operational results and the use of the Foundation's resources and the defined objectives and strategic orientations;
đ) To perform other tasks assigned by the Minister of Science and Technology.
3. The Supervisory Board has from 03 to 05 members, including a Head and members, who are experts and managers with experience in finance, law and science management, established by decision of the Minister of Science and Technology. The term of the Supervisory Board is 05 years.
4. Members of the Supervisory Board work on a concurrent basis, on the principles of independence and objectivity, and bear personal responsibility for their professional opinions; they comply with regulations on preventing conflicts of interest and on information confidentiality, and use the information collected only for inspection and supervision purposes.
5. The Supervisory Board is responsible for coordinating with inspection and audit agencies and other competent authorities when requested, ensuring no overlap or duplication in supervisory activities.
Article 11. Executive Agency of the Foundation
1. The Foundation's Executive Agency includes the Director, Deputy Directors, and professional and operational units.
2. The Director of the Foundation is appointed and dismissed by the Minister of Science and Technology in accordance with law; and is the legal representative of the Foundation. The Director has the following tasks and powers:
a) To organize the implementation of funding, commissioning and support activities and manage the Foundation's operations in accordance with law and this Decree;
b) To establish science and technology councils, cost appraisal teams, expert groups, evaluation delegations and other advisory and professional support councils to provide advice, handle financial risks, and evaluate during implementation and assess impact after the end of funding and commissioning of science and technology tasks, support for activities to enhance national science and technology capacity, and other activities in accordance with law and the Foundation's operating regulations;
c) To decide on funding and commissioning of science and technology tasks and on support for activities to enhance national science and technology capacity;
d) To sign and organize the implementation of contracts assigning science and technology tasks and supporting activities to enhance national science and technology capacity in accordance with law;
đ) To sign and organize the implementation of domestic and international cooperation agreements and documents of the Ministry of Science and Technology within the field and scope of authority assigned by the Minister of Science and Technology, serving as the basis for announcing the funding and commissioning plan prescribed in Clause 4, Article 10 of Decree No. 267/2025/ND-CP dated October 14, 2025 of the Government detailing and guiding the implementation of a number of articles of the Law on Science, Technology and Innovation regarding science, technology and innovation programs and tasks and a number of regulations on promoting scientific research, technology development and innovation (hereinafter abbreviated as Decree No. 267/2025/ND-CP), this Decree, and to implement the Foundation's other funding, commissioning and support activities in accordance with law;
e) To promulgate operating regulations and other documents serving the Foundation's operations within its authority;
g) To approve tasks and regular expenditure estimates within the assigned scope of management; to decide on adjustments to the financial plan within the assigned state budget estimate; to organize the allocation and adjustment of funds in accordance with Article 32 of this Decree;
h) To approve the Foundation's financial plan; to receive, manage and use the Foundation's financial resources, assets and human resources in accordance with law;
i) To perform other tasks and powers as assigned or authorized by the Minister of Science and Technology and in accordance with law.
3. Deputy Directors of the Foundation are appointed and dismissed by the Minister of Science and Technology on the proposal of the Director of the Foundation. Deputy Directors assist the Director in administering a number of work areas as assigned and are responsible to the Director and before the law for the tasks assigned.
4. The Foundation's professional and operational units are the assisting apparatus of the Director of the Foundation, built on the principles of being streamlined and professional and consistent with the Foundation's functions and tasks. The organizational structure of the Foundation's Executive Agency shall be prescribed by the Minister of Science and Technology.
5. Where necessary, the Director of the Foundation may sign contracts and cooperation agreements; commission; and hire domestic and foreign organizations, experts, scientists and individuals to advise on management and governance and to improve the Foundation's operational efficiency.
FUNDING AND COMMISSIONING OF SCIENCE AND TECHNOLOGY TASKS
Article 12. Funding and commissioning of science and technology tasks
1. The Foundation funds and commissions the implementation of science, technology and innovation tasks, task clusters and task chains from basic research to pilot production on equipment systems and technology lines in order to perfect and stabilize technologies and products before mass production (hereinafter referred to as science and technology tasks), including:
a) Science and technology tasks under national science, technology and innovation programs;
b) Science and technology tasks under special national science, technology and innovation programs; science and technology tasks under national science, technology and innovation programs for strategic technology development;
c) Science and technology tasks not under the national science, technology and innovation programs prescribed in points a and b of this clause;
d) Special science and technology tasks; science and technology tasks for strategic technology development; science and technology tasks for high technology development; science and technology tasks for core technology development; science and technology tasks for digital technology development; and tasks assigned by the Government or the Ministry of Science and Technology for funding and commissioning that do not fall under the cases prescribed in points a, b and c of this clause.
2. The Foundation shall organize the funding and commissioning of science and technology tasks prescribed in Clause 1 of this Article in accordance with Decree No. 267/2025/ND-CP and this Decree.
3. Organizations registering to implement science and technology tasks shall be provided with the evaluation results and summary comments of the reviewers and of the science and technology council on their task registration dossiers. The provision of information shall ensure the principle of confidentiality of the identities of independent reviewers and science and technology council members, ensuring the independence of scientific evaluation but without changing the results of scientific evaluation.
1. The Foundation participates in funding and commissioning organizations, enterprises and science and technology organizations to implement science and technology tasks under the 3-party model in accordance with the law on science, technology and innovation.
2. Co-funding and co-commissioning shall be carried out according to the stage of scientific research and technology development or the level of risk of the task.
3. Co-funding and co-commissioning means that two or more parties jointly contribute resources suited to each party's strengths to fund and commission the implementation of science and technology tasks, task clusters and task chains on the basis of sharing responsibilities, benefits and risks. Forms of resources used in co-funding and co-commissioning include: finance, human resources, assets, technology, and other resources contributed directly to the implementation of the task.
4. Co-funding shall be carried out on a voluntary and equal basis, with the participating parties sharing responsibilities, benefits and risks; ensuring consistency with the Foundation's objectives and scope of operation and compliance with law.
5. On the basis of agreements between the parties, the Foundation shall determine the funding ratio and form of co-funding suited to the objectives, nature and scale of the task and the ability of the participating parties to mobilize resources, and within the plan and budget estimate approved by competent authorities.
6. The Minister of Science and Technology shall prescribe in detail the conditions, criteria, order and procedures for co-funding and co-commissioning of tasks, and the management, use and settlement of co-funding as prescribed in this Article.
Article 14. Funding and commissioning based on task output results
1. The Foundation shall consider funding and commissioning based on output results for tasks with clearly defined objectives and output products, tied to application, commercialization or technology mastery needs, on the basis of risk sharing between the State and the organizations and enterprises implementing the tasks.
2. Funding and commissioning based on output results shall follow these principles:
a) The organization or enterprise leading or coordinating the implementation of the task shall advance funds to carry out the task under the contract signed with the Foundation;
b) The Foundation shall disburse part or all of the implementation funds when the task achieves the results and products committed in the contract signed with the Foundation;
c) The level of funding and commissioning is tied to the degree of completion of results and products and the expected impact; it does not compensate for costs, losses or risks arising that are not tied to the results achieved.
3. The level of funding and commissioning; the conditions and methods for confirming results; the timing and form of payment; and related contents shall be specified in the contract between the Foundation and the organization or enterprise implementing the task, consistent with the objectives, nature, scale and level of risk of the task.
4. Where a task fails to achieve the results and products committed in the contract, the Foundation has no responsibility to disburse funds for the implementation of the task; the organization or enterprise shall bear the costs it has advanced, unless the contract provides otherwise in accordance with law.
5. Funding and commissioning based on output results as prescribed in this Article shall not give rise to any obligation to freeze, defer or write off state budget debts, and shall not replace the Foundation's other forms of funding and commissioning in accordance with law.
6. The Minister of Science and Technology shall prescribe in detail the conditions, criteria, order and procedures for funding and commissioning tasks as prescribed in this Article.
Article 15. Science and technology councils
1. Science and technology councils perform advisory and evaluation functions in considering the funding and commissioning of science and technology tasks in accordance with Clause 4, Article 12 of Decree No. 267/2025/ND-CP and advise on other matters serving the Foundation's funding, commissioning and support activities.
2. Science and technology councils work on the principles of independence, objectivity and honesty, ensuring academic autonomy, information confidentiality and prevention of conflicts of interest; they are responsible before the law and to the Minister of Science and Technology and the Director of the Foundation for the objectivity, honesty, legal compliance and professional ethics of their scientific advisory opinions. Science and technology councils operate under regulations promulgated by the Director of the Foundation.
3. A science and technology council consists of a Chairperson, Deputy Chairpersons and Members who are reputable scientists and experts with expertise suited to the field and research direction being evaluated, ensuring a multi-disciplinary and inter-disciplinary structure. Members of science and technology councils may include Vietnamese scientists and experts, overseas Vietnamese, or foreigners.
4. The Director of the Foundation decides on the establishment and dissolution of science and technology councils; decides on the list of members and the term or duration of operation of each council according to the nature, scope and requirements of each science and technology program or task and each activity to enhance national science and technology capacity.
5. Science and technology councils work on a concurrent basis; the conclusions and recommendations of science and technology councils are the basis for the Director of the Foundation to consider and decide within his or her authority.
6. Operating funds of science and technology councils are ensured from the Foundation's operating funds in accordance with law.
SUPPORT FOR ACTIVITIES TO ENHANCE NATIONAL SCIENCE AND TECHNOLOGY CAPACITY
Article 16. Content of support for activities to enhance national science and technology capacity
1. The Foundation supports activities to enhance national science and technology capacity, including:
a) The activities prescribed in points a to m, Clause 1, Article 42 of Decree No. 267/2025/ND-CP;
b) Activities to train and develop research capacity;
c) Support for the formation and development of technology infrastructure serving the development of high technology, strategic technology and core technology;
d) Support for technology validation activities;
đ) Honoring and rewarding organizations, collectives and individuals with outstanding results in scientific research, technology development and innovation;
e) Implementation of other support for activities to enhance national science and technology capacity as prescribed by the Government.
2. The content of support and the conditions and criteria for considering support for the activities in point a, Clause 1 of this Article shall be implemented in accordance with Articles 43 to 54 of Decree No. 267/2025/ND-CP.
3. The content of support and the conditions and criteria for considering support for the activities from point b to point đ, Clause 1 of this Article shall be implemented in accordance with Articles 17 to 20 of this Decree.
Article 17. Activities to train and develop research capacity
1. The Foundation supports the organization of training and research capacity development activities in order to raise the level of scientific research, promote academic exchange and develop high-quality science and technology human resources.
2. The content of support includes one or several of the following activities:
a) Organizing training and coaching courses to enhance research capacity;
b) Organizing short-term training and coaching programs in advanced science and technology fields; with priority given to STEM fields (science, technology, engineering and mathematics);
c) Inviting reputable domestic and international scientists and experts to teach, engage in academic exchange and guide research;
d) Supporting organizational costs, academic materials and other costs necessary for training and coaching activities;
đ) Supporting the costs of participating in exhibitions, introducing and connecting technology development at international science, technology and innovation events.
3. Entities eligible for support consideration include science and technology organizations, higher education institutions, research institutes, enterprises and other organizations with the function of training, coaching and developing research capacity.
4. The Minister of Science and Technology shall prescribe in detail the conditions and criteria for considering support, the level of support, and the order and procedures for implementing this Article.
1. The Foundation supports the formation and development of technology infrastructure, including: upgrading, sharing and connecting key laboratories, research and testing centers, science and technology databases, digital platforms, and standards, metrology, testing and verification systems, directly serving the implementation of science and technology task clusters funded or commissioned by the Foundation; with priority given to the fields of high technology, strategic technology and core technology.
2. Entities considered for support by the Foundation include: public science and technology organizations and public non-business units assigned to lead science and technology tasks funded or commissioned by the Foundation.
3. Conditions for support:
a) Having a proposed plan for the formation and development of technology infrastructure, including: upgrading, sharing and connecting key laboratories, research and testing centers, science and technology databases, digital platforms, and standards, metrology, testing and verification systems, consistent with the priority orientations for science and technology development;
b) Being tied to the practical needs of science and technology programs and task clusters, with priority given to the fields of high technology, strategic technology and core technology;
c) Having a plan for effective, long-term exploitation and use, avoiding duplication;
d) Ensuring the principles of coordination, sharing, connection and joint use of technology infrastructure.
4. The content of support includes one or several of the following activities:
a) Upgrading, completing and connecting key laboratories, research and testing centers, and shared infrastructure;
b) Forming, developing and interconnecting science and technology databases and digital platforms serving research, technology development and innovation;
c) Supporting the construction and upgrading of standards, metrology, testing and verification systems serving the research, development, mastery and commercialization of technology;
d) Promoting the sharing, exploitation and joint use of technology infrastructure among science and technology organizations, higher education institutions, enterprises and related entities;
đ) Supporting funds to rent and use services and equipment at key laboratories, technology research and development centers, and innovation centers.
e) Procuring equipment and machinery serving applied research, development and technology creation.
5. The Minister of Science and Technology shall prescribe in detail this Article.
Article 19. Support for technology validation activities
1. The Foundation supports technology validation research for technologies originating from the results of science and technology research; inventions, technical solutions, technology prototypes or transferred technologies that need to be validated under Vietnamese conditions in order to evaluate scientific and technical feasibility, complete validation data and meet technology readiness requirements for the stage of completion or technology transfer.
2. The content of support includes:
a) Validating technology principles and conducting technical tests in controlled research environments, simulated environments or real environments;
b) Evaluating the feasibility and applicability of the technology;
c) Completing prototypes and technology validation data;
d) Determining the technology readiness level after validation and proposing further development directions;
đ) Supporting and complementary activities serving technology validation when necessary.
3. Conditions for considering support
a) The technology falls within the scope prescribed in Clause 1 of this Article;
b) The technology has not reached a technology readiness level suitable for moving to the stage of completion or technology transfer;
c) There is a validation plan clearly defining the objectives, content, test environment, data plan and evaluation criteria.
4. Criteria for considering support
a) The novelty and the scientific and technical potential of the technology;
b) The current degree of completion and the potential to raise the technology readiness level after validation;
c) Applicability and conditions for deployment;
d) The capacity of the implementing organization, the test environment and the expected effectiveness of the support;
đ) Commercialization potential, the degree of technology completion and the ability to attract social resources for the next stage.
5. The Minister of Science and Technology shall prescribe in detail this Article.
1. The Foundation organizes the honoring and rewarding of organizations, collectives and individuals in the fields of science, technology and innovation in accordance with law, in order to recognize and honor outstanding achievements and practical contributions to national science, technology and innovation development.
2. Entities considered for honoring and rewarding include domestic organizations, collectives and individuals and overseas Vietnamese with one of the following achievements:
a) Outstanding achievements in scientific research, technology development and innovation, producing results of high scientific and practical value recognized by the scientific community, society or competent authorities;
b) Initiatives, solutions, technical improvements, production rationalization, technology models or science and technology organization models capable of wide application and bringing clear socio-economic benefits;
c) Outstanding contributions to the transfer and application of science and technology research results in practice, contributing to improving the productivity, quality, efficiency and competitiveness of the economy.
3. Honoring and rewarding organized by the Foundation shall ensure the following principles:
a) Openness, transparency and objectivity, based on clear criteria and evaluation procedures;
b) Being tied to the results, effectiveness and impact of science, technology and innovation achievements;
c) No duplication with forms of commendation already implemented with state budget funds under the law on emulation and commendation, unless otherwise provided by law.
4. The Minister of Science and Technology shall prescribe in detail the forms of honoring and rewarding; the source of funds; the criteria and conditions; the award structure, reward levels, cycle and timing of award organization; and the authority, order and procedures for considering awards and deciding on honoring and rewarding in accordance with law.
Article 21. Digital systems serving the management of science, technology and innovation activities
1. The Foundation builds and operates digital systems serving the management of science, technology and innovation activities, including:
a) The online management system for science, technology and innovation tasks, a component of the Digital Platform for national science, technology and innovation management, serving state management; ensuring connection, data sharing and information interoperability with science and technology task management agencies and relevant science, technology and innovation development funds in accordance with law;
b) The Portal for science, technology, innovation and digital transformation initiatives serving the procedures for receiving, evaluating, classifying and recognizing initiatives and breakthrough initiatives as prescribed;
c) Global networks of Vietnamese science and technology experts.
2. The Minister of Science and Technology shall prescribe in detail this Article.
INTERNATIONAL COOPERATION AND INTEGRATION
Article 22. Principles of the Foundation's international cooperation and integration
1. To directly serve the functions of funding, commissioning and supporting science and technology tasks; to contribute to improving the quality of scientific research, developing high technology and strategic technology, and enhancing national science and technology capacity.
2. To be based on equality and mutual benefit, respecting Vietnamese law and relevant international treaties; ensuring consistency with national strategies, plans and programs for the development of science, technology and innovation and with the Foundation's funding priority orientations.
1. The Foundation funds and commissions science and technology tasks and supports the enhancement of national science and technology capacity within the framework of international cooperation through bilateral and multilateral mechanisms.
2. The Foundation organizes the funding and commissioning of science and technology tasks and the support for enhancing national science and technology capacity within the framework of international cooperation in accordance with this Decree, other relevant documents and agreements with foreign partners.
3. Announcements of funding and commissioning plans for tasks within the framework of international cooperation must clearly reflect the contents of exchanges and negotiations agreed between the Ministry of Science and Technology and foreign partners in accordance with Clause 4, Article 10 of Decree No. 267/2025/ND-CP and/or the contents of exchanges and negotiations agreed between the Foundation and foreign partners.
Article 24. International integration activities
1. To participate in, form or co-found networks of international science and technology research funding agencies.
2. To establish and participate in mutual recognition mechanisms for evaluation procedures, expert reviewers and scientific standards.
3. To organize or co-organize international scientific forums.
4. To exchange information and share data and experience in managing science and technology research funding; to access, apply and pilot funding models and instruments in line with international standards.
5. To train, coach and provide training to enhance the capacity to manage science and technology tasks in line with international standards.
6. To support Vietnamese scientists and scientific experts, research groups, organizations and enterprises in participating in international research networks, joint research programs, international research groups, and bilateral and multilateral cooperation projects.
7. To create conditions for foreign scientists and scientific experts to participate in research, academic exchange and research cooperation in Vietnam in accordance with law.
8. To create conditions and connections for foreign scientists and scientific experts to share, exploit and jointly use facilities, technical infrastructure, equipment, scientific data and laboratories, in accordance with law.
Article 25. Contributions to joint research funds with countries and international organizations
1. The Foundation contributes funds to joint research funds with countries and international organizations to fund and commission science and technology tasks within the framework of international cooperation in accordance with Article 41 of Decree No. 267/2025/ND-CP, on the basis of:
a) Consistency with national strategies, plans and programs for the development of science, technology and innovation and with the Foundation's priority orientations;
b) Ensuring the principles of equality, mutual benefit, and sharing of responsibilities, benefits and risks among participating parties;
c) Compliance with Vietnamese law, relevant international treaties and the regulations of the partner;
d) Ensuring openness, transparency, effectiveness and accountability in the management and use of funds.
2. The Foundation contributes funds to joint research funds through one or several of the following forms:
a) Direct contributions from assigned state budget funds and the Foundation's other lawful financial sources;
b) Contributions by program, task, or joint funding and commissioning plan announcement with the partner;
c) Co-funding under coordination mechanisms among funds or funding organizations of countries and international organizations;
d) Other lawful forms as agreed with the partner and in accordance with law.
3. The Foundation shall consider deciding to participate in contributing funds to joint research funds when the following conditions are met:
a) There is a cooperation agreement, international treaty or lawful cooperation document between the Foundation and the partner;
b) The objectives and content of the joint research fund are consistent with the Foundation's functions and tasks;
c) There is a clear and transparent mechanism for managing and using funds; and specific regulations on selection, evaluation, supervision and acceptance of tasks;
d) There are regulations on the allocation of intellectual property rights and the rights to exploit and use research results;
đ) The ability to monitor and evaluate the effectiveness of resource use and the impact of cooperation activities is ensured.
4. The Minister of Science and Technology shall prescribe in detail the criteria for selecting partners, the participation process, the financial management, supervision and evaluation mechanisms and other relevant contents regarding contributions to joint research funds with countries and international organizations.
Lead organizations and individuals implementing science and technology tasks funded or commissioned by the Foundation are responsible for risk management in accordance with Articles 37 and 38 of Decree No. 267/2025/ND-CP.
Article 27. Risk management by the Foundation
1. The Foundation shall classify science and technology tasks by level of risk based on the criteria prescribed in Clause 1, Article 39 of Decree No. 267/2025/ND-CP. The science and technology council is responsible for considering and determining the classification of tasks by risk level during the evaluation for funding and commissioning of tasks.
2. For task clusters and programs, the Foundation shall manage risk on a portfolio basis. The assessment of risk levels shall be carried out in combination across each component task and the task cluster or program, as the basis for deciding on funding, commissioning and fund allocation.
3. The Foundation shall manage risk by development stage of the task through result milestones; the evaluation, control and handling of risk shall be carried out corresponding to each milestone, as the basis for deciding to continue, adjust or terminate the task.
4. The Foundation shall determine the frequency of interim evaluation corresponding to the risk level of the task.
5. During the implementation of science and technology tasks, upon receiving a report from the lead organization and the individual implementing a science and technology task funded or commissioned by the Foundation on the occurrence of risk, the Foundation shall apply risk management measures, including:
a) Within 15 days from the date of receiving the report, to organize an ad hoc inspection and evaluation of the science and technology task to consider the ability to respond and remedy consequences and to determine the cause, content and impact level of the risk;
b) To apply a suitable remedial plan; to decide on adjusting the task assignment contract; to terminate the implementation of the task where there is no suitable plan to respond to and remedy the risk and there are grounds to affirm that continuing the task is infeasible or unnecessary;
c) To handle funds in accordance with Article 11 of Decree No. 265/2025/ND-CP dated October 14, 2025 detailing and guiding the implementation of a number of articles of the Law on Science, Technology and Innovation regarding finance and investment in science, technology and innovation (hereinafter abbreviated as Decree No. 265/2025/ND-CP);
d) To perform the responsibilities prescribed in Clause 8 of this Article.
6. The dossier for determining acceptable risk during the implementation of science and technology tasks funded or commissioned by the Foundation includes:
a) A report of the funded or commissioned organization or individual on the occurrence of risk and the response measures taken, accompanied by supporting documents;
b) Advisory opinions of the science and technology council and independent consulting experts;
c) The Foundation's inspection and evaluation results.
7. Determination of process compliance and risk acceptance shall be carried out as follows:
a) Determining whether the lead organization and the individual implementing the task have fully complied with regulations on task management, technical procedures, research content and risk prevention measures shall be carried out through professional evaluation by the science and technology council or relevant independent experts.
b) The evaluation results of the council or independent experts must be recorded in minutes, clearly stating:
b1) The degree of compliance with regulations, procedures and the approved research content;
b2) Objective factors and unforeseeable risks arising during implementation;
b3) A conclusion on whether the failure of the task to achieve its objectives (if any) was due to acceptable or unacceptable risk factors in accordance with Articles 35 and 36 of Decree No. 267/2025/ND-CP;
c) The evaluation minutes of the council or independent experts are the basis for the Foundation to consider:
c1) Deciding to continue, adjust or terminate the task;
c2) Considering risk acceptance in accordance with law;
c3) Determining the responsibilities of relevant organizations and individuals.
d) On the basis of the conclusion of the council or independent experts regarding the full compliance of the lead organization and the individual implementing the task with regulations on task management, implementation procedures, research content and risk prevention measures, the Foundation shall consider and make a final conclusion on risk acceptance and handle responsibilities, or submit to a competent authority for decision in accordance with law.
8. Legal responsibility, accountability and handling of violations
a) The acceptance of risk in scientific research, technology development and innovation shall be carried out in accordance with Clause 3, Article 9 of the Law on Science, Technology and Innovation No. 93/2025/QH15;
b) Where signs of fraud or intentional violation of law are detected during the implementation of a task, the Foundation shall report and recommend that competent authorities consider and handle the matter in accordance with law;
c) The acceptance of risk does not exempt organizations and individuals from responsibility in cases of violation specified in point b of this clause.
Article 28. Financial sources of the Foundation
1. State budget:
a) State budget funds allocated to the Foundation are arranged in the annual national science, technology and innovation expenditure estimate and are not tied to a specific list of tasks; they are disbursed by the Ministry of Finance by payment order into the Foundation's fund deposit account opened at the State Treasury to cover funding, commissioning and support for enhancing national science and technology capacity in accordance with the Foundation's functions prescribed in Article 6 of this Decree.
This fund of the Foundation is disbursed at most 03 times per year. The first disbursement is based on the amount proposed by the Foundation and approved by the Ministry of Science and Technology, at least 50% of the total amount prescribed in sub-point c1 or c2, point c, Clause 2, Article 30 of this Decree, and is assigned before December 31 of the year preceding the budget year. Subsequent disbursements are determined on the basis of the Foundation's proposal and approved by the Ministry of Science and Technology based on the disbursement progress of funds already allocated and the disbursement plan for the next period. The final disbursement is made before September 1 each year, except where a supplementary estimate is assigned to the Foundation;
b) The Foundation's management funds are calculated at 05% to 07% of the total annual funding, commissioning and support estimate prescribed in points a and b, Clause 3, Article 30 of this Decree and are calculated by the progressive partial method, specifically as follows:
For the portion of total funding, commissioning and support up to VND 3,000 billion/year: the management expense rate of 07% applies;
For the portion of total funding, commissioning and support above VND 3,000 billion up to VND 5,000 billion/year: the management expense rate of 06% applies;
For the portion of total funding, commissioning and support above VND 5,000 billion/year: the management expense rate of 05% applies;
Management funds are allocated by the state budget at a rate corresponding to the total annual funding, commissioning and support estimate approved by a competent authority as prescribed in sub-point c1, point c, Clause 2, Article 30 of this Decree or announced by the Ministry of Science and Technology as prescribed in sub-point c2, point c, Clause 2, Article 30 of this Decree before January 15 each year. Where the management expenses determined under this point are insufficient to meet the Foundation's operating expenses (salaries according to the payroll quota and actual employees present, apparatus operating expenses as prescribed, and actual task management expenses) because the total state budget allocated for funding, commissioning and support activities in the year is low, the state budget shall ensure sufficient funds for the Foundation to cover these expenses;
c) Funds for tasks and activities other than the funds prescribed in points a and b of this clause are assigned by competent authorities and are allocated after the tasks and activities are approved in accordance with the law on the state budget.
2. Sources outside the state budget:
a) Lawful voluntary contributions, donations and gifts in cash, in kind, in assets or in other lawful forms from domestic and foreign organizations and individuals;
b) Revenues from cooperation, linkage and co-funding activities under agreements consistent with the Foundation's functions and tasks;
c) Deposit interest and other lawful revenues as prescribed;
d) Cash received from sources outside the state budget is transferred to the Foundation's accounts at commercial banks. The Foundation is responsible for receiving, managing, accounting for and using such funds for the right purposes and subjects and effectively, ensuring openness, transparency and compliance with law.
Article 29. Expenditure items of the Foundation
1. Expenditure on funding and commissioning the implementation of science and technology tasks and supporting activities to enhance national science and technology capacity in accordance with Clauses 1 to 4, Article 6 of Decree No. 265/2025/ND-CP.
2. Expenditure on supporting activities to enhance national science and technology capacity in accordance with Clause 1, Article 16 of this Decree.
3. Expenditure on administration and management and other activities of the Foundation, including:
a) The expenditure items prescribed in Clauses 10, 11, 12, 13, 14, 15, 16, 17, 18 and 19, Article 6 of Decree No. 265/2025/ND-CP;
b) Expenditure on seminars, training, coaching, enhancing professional capacity and updating international practice in funding, support, commissioning and management of science and technology activities;
c) Expenditure on activities to seek, connect and form cooperation in basic research, applied research, technology development and social solutions among domestic and international organizations and individuals;
d) Expenditure on organizing honoring and rewarding activities for organizations, collectives and individuals in scientific research, technology development and innovation;
đ) Expenditure on building and operating the online management system for science, technology and innovation tasks serving state management;
e) Expenditure on operating and managing the Portal for science, technology and innovation initiatives to receive, evaluate, classify, connect and support initiatives; expenditure on organizing science and technology councils to receive, evaluate, classify and select initiatives on the Portal for science, technology and innovation initiatives;
g) Expenditure on building and managing the network of science and technology experts and organizing activities to connect science and technology experts;
h) Expenditure on hiring domestic and international consulting experts serving the management of science, technology and innovation;
i) Expenditure on participating in, connecting with and exchanging experience with domestic and international funds and networks of funding agencies and science and technology organizations as prescribed; membership fees, participation fees and related costs serving the Foundation's international cooperation and co-funding activities in accordance with law;
k) Expenditure on researching and drafting legal normative documents, strategies, plans, priority orientations and other documents serving the management and implementation of the Foundation's funding, commissioning and support;
l) Expenditure on the activities of the Strategic Advisory Council and the Supervisory Board, counted in the Foundation's management expenses, including:
l1) Remuneration for the Strategic Advisory Council and the Supervisory Board;
l2) Expenditure on organizing meetings, conferences, workshops and seminars, overseas delegations, domestic business trips, and preparing advisory reports to perform the functions of the Strategic Advisory Council and the Supervisory Board;
l3) Other expenses serving the activities of the Strategic Advisory Council and the Supervisory Board in accordance with law.
m) Expenditure on hiring independent auditors to audit the management and use of funds and the effectiveness of the Foundation's financial activities;
n) Expenditure on monitoring and evaluating the Foundation's activities;
o) Other expenditures serving the performance of the Foundation's functions and tasks in accordance with law.
4. The Minister of Science and Technology shall prescribe in detail this Article.
1. Principles for formulating the financial plan
a) The Foundation's annual financial plan shall be built on the basis of the science, technology and innovation development strategy; the overall 05-year science, technology and innovation plan; and priority orientations approved by competent authorities;
b) The financial plan shall be built by total amount and allocated by field, including funds for continuing tasks and funds for newly opened tasks in the plan year; management funds; and funds for other tasks and activities approved by competent authorities.
2. Order for formulating, consolidating and approving the financial plan and assigning the state budget estimate
a) Each year, the Foundation shall formulate a financial plan and a state budget estimate as prescribed in Clause 3 of this Article and send them to the Ministry of Science and Technology in accordance with the law on the state budget;
b) The Ministry of Science and Technology shall take the lead in consolidating the Foundation's financial plan and state budget estimate into the budget estimate of the Ministry of Science and Technology and send it to the Ministry of Finance for consolidation in accordance with the law on the state budget;
c) Based on the Prime Minister's decision assigning the estimate, within the assigned functions and tasks, the Ministry of Science and Technology shall:
c1) Approve the state budget estimate for the Foundation's operations where the total budget estimate allocated to the Foundation does not change compared with the plan formulated by the Foundation as prescribed in point a of this clause;
c2) Where the total state budget estimate allocated to the Foundation differs from the estimate formulated by the Foundation as prescribed in point a of this clause, the Ministry of Science and Technology shall announce the total budget estimate for the Foundation's operations prescribed in Clause 3 of this Article as the basis for the Foundation to propose the disbursement of funds prescribed in points a, b and c, Clause 1, Article 28 of this Decree; at the same time, the Foundation shall proactively review and adjust its plan within the total assigned funds, ensuring consistency with the principles prescribed in Clause 1 of this Article, and send a report to the Ministry of Science and Technology as the basis for approving the Foundation's estimate.
3. Formulating the state budget estimate for the Foundation's operations
a) Formulating the funding estimate for science and technology tasks shall be carried out in accordance with point a, Clause 2, Article 7 of Decree No. 265/2025/ND-CP and/or the policies and plans of competent authorities that are expected to require resources. The average annual funding of science and technology tasks shall be determined as follows:
a1) In the first year, with no past data, the average funding is determined according to the Foundation's expected plan; in the second year, with data from the immediately preceding 01 year, the average funding is determined according to the actual data of that year and adjusted according to the Foundation's expected plan; in the third year, with data from the immediately preceding 02 years, the average funding is determined according to the average of the data of those 02 years and adjusted according to the Foundation's expected plan;
a2) From the fourth year onward, the average funding of science and technology tasks shall be determined in accordance with sub-point a3, point a, Clause 2, Article 7 of Decree No. 265/2025/ND-CP;
b) The annual state budget estimate for supporting activities to enhance national science and technology capacity is formulated on the basis of the expected number of tasks supporting activities to enhance national science and technology capacity, consistent with the State's priority development orientations and policies and/or the policies and plans of competent authorities that are expected to require resources;
c) The formulation of the estimate for the Foundation's operational management funds, including administration and management funds prescribed in points a and b, Clause 10, Article 6 of Decree No. 265/2025/ND-CP and funds directly serving the management and organization of the implementation of the Foundation's functions prescribed in Article 6 of this Decree, shall be carried out annually on the basis of the total funding, commissioning and support funds expected to be allocated from the state budget in the year and the management expense rate prescribed in point b, Clause 1, Article 28 of this Decree;
d) The formulation of estimates for the Foundation's other tasks and activities shall be carried out in accordance with Decree No. 265/2025/ND-CP.
1. Enterprises, organizations and individuals funded, commissioned or supported by the Foundation shall comply with points b, d and đ, Clause 1, Article 17 of Decree No. 265/2025/ND-CP.
2. Disbursement of funds
a) The Foundation disburses funds for the science and technology tasks prescribed in Article 12 of this Decree in accordance with Clause 4, Article 10 of Decree No. 265/2025/ND-CP. Where disbursement is made by progress, the disbursement of funds is tied to the implementation milestones under the task assignment contract;
b) Funds supporting activities to enhance national science and technology capacity prescribed in Article 16 of this Decree are transferred in one installment or according to the task implementation progress.
3. Settlement of funds from the state budget
a) The Foundation shall prepare fund settlement reports to monitor the receipt, management, use and settlement of funds for implementing science and technology tasks and supporting activities to enhance national science and technology capacity in accordance with the law on the state budget, the law on accounting and relevant laws.
b) The Foundation shall settle with the state budget the state budget funds disbursed by payment order to carry out the Foundation's tasks prescribed in Clause 1, Article 28 of this Decree, on the basis of actual expenditures disbursed by the Ministry of Finance by payment order into the Foundation's fund deposit account at the State Treasury in the budget year.
4. Settlement of funds with enterprises, organizations and individuals funded or commissioned by the Foundation for science and technology tasks shall be carried out in accordance with sub-points c1, c2, c3 and c4, point c, Clause 1 and point b, Clause 2, Article 17 of Decree No. 265/2025/ND-CP.
5. The fund settlement dossier with enterprises, organizations and individuals supported by the Foundation for activities to enhance national science and technology capacity includes: the decision approving support; the support contract; the evaluation results of the activity-support task upon completion; the contract liquidation minutes; and the support fund settlement statement.
6. The Foundation is responsible for:
a) Implementing points a, b, d and đ, Clause 2, Article 17 of Decree No. 265/2025/ND-CP;
b) Checking the payment dossiers and documents prescribed in point c, Clause 1, Article 17 of Decree No. 265/2025/ND-CP.
7. The Minister of Science and Technology shall prescribe in detail this Article.
Article 32. Allocation and adjustment of the Foundation's funds
1. The allocation, adjustment and use of the Foundation's state budget funds shall be carried out according to the estimate assigned by competent authorities, ensuring:
a) Compliance with the law on the state budget and relevant laws;
b) Consistency with the Foundation's objectives, priority orientations and approved operational plans;
c) Being tied to task implementation results, output products, progress and efficiency of fund use;
d) Ensuring openness, transparency, effectiveness and accountability.
2. The Director of the Foundation shall decide on the allocation of funds to each science and technology task on the basis of:
a) The total state budget funds assigned;
b) The Foundation's approved financial plan;
c) The results of selection, direct assignment and commissioning of tasks in accordance with law.
3. Adjustment of funds during implementation:
a) The Director of the Foundation may proactively adjust the allocation of funds among tasks within the total assigned state budget expenditure estimate, on the basis of: the results of task implementation evaluation; implementation progress and disbursement capacity; expected effectiveness and the degree to which objectives and priority orientations are met; and practical requirements in organizing task implementation;
b) The adjustment prescribed in point a of this clause must ensure: no change to the total state budget funds assigned by competent authorities; no deviation from approved objectives and priority orientations; and compliance with the law on the state budget and relevant laws;
c) Where the adjustment differs from that prescribed in points a and b of this clause, the Foundation is responsible for reporting to a competent authority for consideration and decision as prescribed.
4. Allocation of funds for arising tasks and priority tasks
a) Within the assigned estimate, the Foundation may proactively arrange funds to carry out
a1) Tasks arising from practical requirements;
a2) Potential tasks and breakthrough tasks;
a3) Urgent tasks serving socio-economic development, national defense and security.
b) The arrangement of funds prescribed in this clause must
b1) Be consistent with approved objectives and priority orientations;
b2) Ensure effectiveness, proper purpose and accountability.
5. Results-based management mechanism
The allocation and adjustment of funds shall be carried out on the principle of management based on the overall results of funding, commissioning and support activities and ensuring optimized efficiency in the use of the state budget. Task evaluation results are the basis for:
a) Adjusting the level of funding during implementation;
b) Deciding to continue, expand or terminate tasks;
c) Serving as the basis for prioritizing fund allocation in subsequent years.
6. Disclosure, reporting, inspection and supervision
a) The Foundation is responsible for:
a1) Disclosing the allocation and adjustment of funds in accordance with law;
a2) Reporting, at the request of superior management agencies and financial agencies, on the allocation, adjustment and use of funds;
a3) Providing information serving inspection, examination and audit as prescribed.
b) The allocation and adjustment of funds shall be carried out on the principle of post-audit, tied to task implementation results and accountability.
1. Methods of receiving funds
a) For lawful voluntary contributions, donations and gifts in cash, sponsoring organizations and individuals shall transfer funds or pay cash into the Foundation's account opened at a commercial bank as prescribed;
b) For lawful voluntary contributions, donations and gifts in kind, in assets or in other forms, receipt shall be carried out on the basis of a written agreement between the Foundation and the sponsor, donor or giver; the content of the agreement must clearly state the purpose, scope, and conditions of receipt, management and use.
2. Authority to approve and sign receipt
a) The Minister of Science and Technology decides on approving the receipt of voluntary contributions, donations and gifts from foreign organizations and individuals. Where a sponsorship, contribution, donation or gift does not meet the conditions for receipt under law, the Ministry of Science and Technology shall issue a written notice to the sponsor on non-receipt.
For foreign aid, receipt and use shall be carried out in accordance with Decree No. 242/2025/ND-CP dated September 10, 2025 of the Government on the management and use of official development assistance (ODA) and concessional loans from foreign donors and Decree No. 313/2025/ND-CP dated December 8, 2025 of the Government on the management and use of non-refundable aid not under official development assistance from foreign agencies, organizations and individuals for Vietnam.
b) The Director of the Foundation decides on approving the receipt of voluntary contributions, donations and gifts from domestic organizations and individuals. Where a contribution does not meet the conditions for receipt, the Foundation is responsible for notifying the sponsor, donor or giver of non-receipt;
c) The Foundation is responsible for leading and coordinating the preparation of dossiers and receipt documents for voluntary contributions, donations and gifts from domestic and foreign organizations and individuals, ensuring progress, quality and content as prescribed;
d) The Director of the Foundation signs documents and agreements on receiving voluntary contributions, donations and gifts with sponsors within his or her authority and in accordance with law.
3. Principles for receiving, accounting for and managing funds from sources outside the state budget
a) The Foundation is responsible for organizing the receipt, management and use of funds from sources outside the state budget for the right purposes and subjects, consistent with the Foundation's functions and tasks, ensuring effectiveness and compliance with relevant laws;
b) All funds from sources outside the state budget must be separately accounted for and monitored, and fully and promptly reflected in the accounting books, financial statements and annual settlement reports of the Foundation in accordance with the law on accounting;
c) The receipt of valuable in-kind items, assets or services must be valued, recorded, managed and used in accordance with the objectives and conditions of the sponsor, donor or giver or the content of the receipt agreement.
4. Principles for using funds from sources outside the state budget;
a) The Foundation may proactively formulate annual financial plans and decide on the allocation and use of revenue sources outside the state budget in accordance with its assigned functions and tasks, agreements with sponsoring organizations and individuals, and approved internal expenditure regulations consistent with law;
b) Expenditure from sources outside the state budget shall be carried out in accordance with the Foundation's internal expenditure regulations, ensuring openness, transparency, economy and efficiency, and subject to inspection, supervision and audit in accordance with law; state budget expenditure norms, standards and regimes do not apply, unless otherwise provided by law;
c) The Foundation may use lawful revenues outside the state budget, including deposit interest, to spend on: strengthening organizational capacity; expert contracts; training and communications; additional income supplements; collective welfare and other lawful support for officials, public employees and employees of the Foundation as prescribed in the internal expenditure regulations; not limited by the ceilings applicable under the financial autonomy mechanism of public non-business units;
d) The management and use of funds from sources outside the state budget must ensure the principles of economy, efficiency, openness, transparency and accountability in accordance with law;
đ) Revenues outside the state budget not fully used in the year shall be carried over to the following year for continued use for the defined purposes and fully accounted for in the Foundation's annual financial statements.
5. The formulation of plans and estimates and the management and use of the Foundation's funds from sources outside the state budget shall be carried out in accordance with signed sponsorship and cooperation agreements, consistent with the Foundation's functions and tasks and relevant laws.
6. Reporting, supervision and inspection
a) The Foundation is responsible for disclosing information on the receipt, management and use of funds from sources outside the state budget in accordance with law;
b) The management and use of the Foundation's funds from sources outside the state budget are subject to inspection, examination and supervision by competent state agencies in accordance with law.
Article 34. Financial and accounting regime of the Foundation
1. The Foundation shall comply with the accounting and settlement regime and prepare financial statements and settlement reports in accordance with the law on accounting, the state budget and relevant laws applicable to public non-business units.
2. Management funds prescribed in point b, Clause 1, Article 28 of this Decree are assigned for autonomous use, accounted for as the Foundation's revenue, and managed and used under the financial mechanism applicable to public non-business units that fully cover their regular expenditures (group 2 units) as prescribed in Decree No. 60/2021/ND-CP dated June 21, 2021 of the Government on the financial autonomy mechanism of public non-business units, and Decree No. 111/2025/ND-CP dated May 22, 2025 of the Government amending and supplementing a number of articles of Decree No. 60/2021/ND-CP.
3. Every 2 years, the Foundation shall hire independent auditors to audit the management and use of funds and evaluate the effectiveness of the Foundation's financial activities. The cost of hiring independent auditors is arranged in the Foundation's management expenditure estimate.
4. Funds of science and technology tasks and tasks supporting activities to enhance national science and technology capacity that are not used up according to plan within the fiscal year shall be adjusted to other science and technology tasks and tasks supporting activities to enhance national science and technology capacity within the year.
5. Where the state budget has not yet allocated funds, or has not allocated them in a timely manner, to the Foundation as prescribed in point a, Clause 1, Article 28 of this Decree, the Foundation may temporarily use unused funds from sources outside the state budget to disburse funds for science and technology tasks and tasks supporting activities to enhance national science and technology capacity, ensuring implementation progress and task settlement in accordance with law. Such use must ensure repayment, and full accounting and settlement as prescribed.
6. Funds not used up in the budget year shall be carried over to the following year in accordance with the Law on the State Budget and its guiding documents.
Article 35. Supervision, evaluation and accountability
1. Internal supervision
a) The Foundation shall establish an internal supervision system to monitor compliance with law, operating regulations and the effectiveness of the use of financial resources in funding, commissioning and support;
b) Supervision includes periodic and ad hoc supervision and independent post-audit after the end of programs, tasks and activities. Supervision results shall be disclosed as prescribed and reported to the Ministry of Science and Technology.
2. Evaluation of the Foundation's operational effectiveness
a) The Foundation shall organize periodic evaluations or hire organizations or individuals with the function of conducting independent evaluations of the effectiveness of funding, commissioning and support, the degree of achievement of strategic objectives, and the efficiency of fund use;
b) Evaluation results are the basis for adjusting funding, commissioning and support plans, allocating resources and improving governance.
3. Accountability of the Foundation
a) The Foundation is responsible for disclosing financial information regarding activities within the scope of the Foundation's management and administration;
b) Each year, the Foundation is responsible for preparing an operational effectiveness evaluation report on the basis of the results of funding, commissioning, support and disbursement and the national strategies and plans for the development of science, technology and innovation, and sending it to the Ministry of Science and Technology.
4. The Minister of Science and Technology shall issue regulations on the methods and criteria for evaluating the Foundation's operational effectiveness.
Article 36. Handling of the Foundation's financial risks
Where difficulties arise in recovering funds of science and technology tasks, the Foundation shall handle financial risks as follows:
1. Principles for handling risks
a) In accordance with law;
b) With clear and transparent grounds;
c) With verification dossiers and opinions of the advisory council or experts (where necessary).
2. Cases of financial risk include:
a) The task results fail to achieve the set objectives;
b) Losses of assets, equipment or funds due to force majeure events;
c) The lead organization is dissolved, bankrupt or no longer has valid legal person status;
d) Advanced funds cannot be recovered for justifiable reasons.
3. Forms of risk handling include:
a) Exemption, reduction, or extension of repayment time;
b) Freezing or writing off debt (in cases of bankruptcy);
c) Not recovering the remaining advances;
d) No penalty for violations and no calculation of late-payment interest.
4. Risk handling does not change the lead organization's accountability for the use of funds.
5. The Minister of Science and Technology shall prescribe in detail this Article.
ORGANIZATION OF IMPLEMENTATION
Article 37. Implementation provisions
1. This Decree takes effect from the date of signing and promulgation.
2. This Decree replaces Decree No. 23/2014/ND-CP dated April 3, 2014 of the Government on the Charter on the organization and operation of the National Foundation for Science and Technology Development, and Decree No. 19/2021/ND-CP dated March 15, 2021 of the Government amending and supplementing a number of articles of the Charter on the organization and operation of the National Foundation for Science and Technology Development issued together with Decree No. 23/2014/ND-CP dated April 3, 2014 of the Government.
3. To repeal the phrase “Article 64;” in Clause 1, Article 1 and to repeal Section 2, Chapter III of Decree No. 265/2025/ND-CP.
4. From the time this Decree takes effect, the management funds of the National Foundation for Science and Technology Development shall be determined in accordance with this Decree. Where funds already assigned under Decree No. 265/2025/ND-CP are lower than the level prescribed in this Decree, the difference shall be adjusted and supplemented in accordance with law.
5. Where documents referred to in this Decree are amended, supplemented or replaced, the amending, supplementing or replacing documents shall apply.
Article 38. Transitional provisions
1. Decisions of the Foundation's Management Council issued before this Decree takes effect shall continue to be implemented until they are repealed or replaced.
2. The Director of the Foundation is assigned to exercise the authority of the Foundation's Management Council with respect to science and technology tasks being implemented under the Law on Science and Technology No. 29/2013/QH13 and relevant detailed guiding documents until the tasks end.
Article 39. Responsibility for implementation
1. The Minister of Science and Technology is responsible for organizing the implementation of and guiding this Decree.
2. Ministers, heads of ministerial-level agencies, Chairpersons of People's Committees of provinces and centrally run cities, and heads of relevant agencies and organizations are responsible for implementing this Decree.
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