According to Ms. Le Thi Thuy, who is from Department of Science and Technology of Kon Tum Province, Article 8 of Circular No. 93/2006 / TTLT / BTC-BKHCN dated October 4, 2006 of the Ministry of Finance, the Ministry of Science and Technology defines that the products of the subject or project are physical products funded by the State budget. When these products are sold on the market, the revenues after deducting necessary expenses, eligibility is distributed at the rate specified. However, after the Joint Circular No. 27/2015 / TTLT-BKHCN-BTC was issued on December 30, 2015, Circular No. 93/2006 / TTLT / BTC-BKHCN ceased to be effective, meanwhile at Joint Circular No. 27/2015 / TTLT-BKHCN-BTC does not regulate the product handling of science and technology tasks (these products do not qualify as fixed assets). Therefore, at present, the unit has no basis to guide the agency in charge of science and technology to handle products after completing the task. Through the receiving and responding system of to businesses’ recommendations, Ms. Le Thi Thuy would like to request authorities to guide this issue.
Regarding this issue, the Ministry of Science and Technology answers as follows:
Before September 15, 2018, disposing of assets formed during the implementation process, assets are the products of the subject or project (including qualified assets as fixed assets and insufficient assets. conditions are fixed assets) are implemented according to the provisions of Joint Circular No. 16/2015 / TTLT-BTC-BKHCN dated September 1, 2015 of the Ministry of Finance, the Ministry of Science and Technology guiding management and handling assets formed through the implementation of scientific and technological tasks using the State budget.
From September 15, 2018, the Joint Circular No. 16/2015 / TTLT-BTC-BKHCN ceases to be effective, replaced by the Ministry's Circular No. 63/2018 / TT-BTC dated July 30, 2018 of the Ministry of Finance provides guidance on a number of articles of the Government's Decree No. 70/2018 / ND-CP dated May 15, 2018 on the management and use of assets formed through the implementation of science and technology tasks using State capital.
However, Circular No. 63/2018 / TT-BTC only regulates the handling of assets that qualify as fixed assets (under the scope of regulation of Decree No. 70/2018 / ND-CP).
As such, there is currently a lack of regulation to deal with assets formed through the implementation of science and technology tasks but not qualified as fixed assets. The Ministry of Science and Technology is urgently studying to coordinate with the Ministry of Finance to provide additional guidance on this conten soon.