Thông tư số 57/2025/TT-BKHCN

This document, issued by the Ministry of Science and Technology, serves as a comprehensive guide for expenditure content within information technology application investment projects funded by the state budget. In an era of rapid digital transformation, efficient and transparent allocation of public funds for IT initiatives is paramount. This Thông tư establishes a clear framework for managing financial resources, ensuring that projects align with national development goals and adhere to robust financial governance principles. Its primary objective is to detail the permissible cost categories across all phases of IT application projects, from preparation to conclusion, thereby enhancing accountability and optimizing resource utilization in state-funded digital endeavors.

Government agencies, project managers, financial officers, and contractors involved in information technology application investment projects funded by the state budget.

The Thông tư, titled "Guideline on expenditure content for information technology application investment activities," provides detailed regulations for managing financial aspects of IT projects funded by the state budget in Vietnam. It specifically outlines the costs associated with both development investment capital and regular expenditure capital for such projects. The document's core logic is structured around three key project phases: preparation, implementation, and conclusion. For the preparation phase, it delineates expenses for surveys, feasibility studies, tender selection processes, and information security assurance. During the implementation phase, comprehensive categories include detailed design, procurement of IT hardware and software, network infrastructure installation, data collection and standardization, equipment setup, software installation, user training, system operation support, various IT services (internet, cloud computing, data centers), quality control, project management, and ongoing information security measures. The concluding phase covers auditing, final contractor selection, and related administrative tasks. This approach ensures a holistic framework for expenditure. The practical application value lies in providing a standardized, transparent, and legally compliant mechanism for government agencies to plan, execute, and account for IT investments. It facilitates effective budget allocation, minimizes financial risks, and supports the successful deployment of digital solutions crucial for national digital transformation. The implications extend to enhancing public financial accountability, fostering robust digital infrastructure, and ensuring the secure and efficient operation of state-funded information systems.