THE MINISTRY OF FINANCE
THE MINISTRY OF SCIENCE AND TECHNOLOGY
THE MINISTRY OF HOME AFFAIR
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 22/2003/TTLT/BTC-BKHCN-BNV
Hanoi, March 24, 2003
 JOINT CIRCULAR
GUIDING THE FINANCIAL MANAGEMENT MECHANISM APPLICABLE TO PUBLIC SCIENTIFIC AND TECHNOLOGICAL ORGANIZATIONS OPERATING WITH REVENUES
In furtherance of the Government’s Decree No. 10/2002/ND-CP of January 16, 2002 on the financial regime applicable to non-business units with revenues, the Finance Ministry issued on March 21, 2002 Circular No. 25/2002/TT-BTC.
In order to make it suitable to particular characteristics of the specialized scientific and technological field, the Ministry of Finance, the Ministry of Science and Technology and the Ministry of the Interior hereby jointly provide additional guidance on the financial management regime applicable to the public non-business units operating with revenues in the scientific and technological field, as follows:
I. SUBJECTS
Subject to this Circular are the public scientific and technological organizations operating with revenues and having their activities partially financed by the State budget or fully self-financed (hereinafter referred collectively to as the scientific and technological organizations with revenues), including:
- Research and development institutes;
- Research and development centers;