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CIRCULAR

INSTRUCTIONS ON HOW TO DETERMINE COSTS OF OUTSOURCING FOR INFORMATION TECHNOLOGY SERVICES COVERED BY STATE BUDGET CAPITAL ACCORDING TO THE COSTING METHOD

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Government's Decree No. 17/2017/ND-CP dated February 17, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Information and Communications;

Pursuant to the Government’s Decree No. 73/2019/ND-CP dated September 5, 2019, regulating the management of projects on investment in application of information technology funded by the state budget capital;

Upon the request of the Director of the Computerization Agency,

The Minister of Information And Communications hereby promulgates this Circular as the instruction manual on determination of costs of outsourcing for information technology services covered by state budget capital by employing the costing method.

Chapter I

GENERAL PROVISIONS

Article 1. Scope and subjects of application

1. This Circular provides instructions on how to determine costs of outsourcing for information technology services unavailable in the market that are covered by the state budget’s regular expenditures by employing the costing method prescribed in the Government’s Decree No. 73/2019/ND-CP dated September 5, 2019, prescribing the management of projects on investment in application of information technology funded by the state budget capital (hereinafter referred to as Decree No. 73/2019/ND-CP).

2. Determination of costs of outsourcing for information technology services unavailable in the market shall be subject to provisions laid down in clause 1 of Article 52 in the Decree No. 73/2019/ND-CP.

3. Subjects of application are entities, organizations and individuals involved in or related to the outsourcing for information technology services that use the state budget's regular expenditures.

4. Other entities and persons related to the outsourcing for information technology services who are encouraged to use other funding sources shall apply this Circular.

Article 2. Interpretation

1. Cost of outsourcing for information technology services not available in the market (hereinafter referred to as on-demand services) refers to all necessary costs and expenses for hiring information technology services during the hiring period, including the following cost components: service costs; service administrative and overhead costs; service maintenance costs and other costs related to the provision of services.

2. Construction and development cost for service formation refers to total estimated cost necessary for forming an on-demand service, including costs spent on setting up, expansion or upgradation of the technical infrastructure, software and database system (e.g. construction; IT equipment procurement; equipment installation; software installation; equipment and software testing and calibration).

3. Service administrative and overhead cost refers to all of the costs and expenses necessary to ensure that on-demand services are run or operated in a smooth and flowing manner without any interruption during the renting period.

4. Service maintenance cost refers to total costs necessary for hardware maintenance, software and database maintenance, retention and update to ensure that the entire system of on-demand services is operated in a smooth, flowing and uninterrupted manner during the lease term (including the modification of software for fixing of errors, improvement of performance or attributes or functions of the software, or for the optimized operation of the software in an operating environment based on the system reconfiguration to restore it to the original condition; excluding new setting, expansion or upgradation of the software system).

Article 3. Principles of calculation of on-demand service costs

1. Ensure the right objectives and effectiveness of the outsourcing for on-demand services.

2. Make sure the calculation of correct and sufficient costs necessary to hire on-demand services.

3. The costs of outsourcing for on-demand services must match the payment balances in the beginning or end of the computation period. Depending on conditions for and capability of budget balancing and distribution, agencies or organizations hiring on-demand services can select the approach to determining service costs included in total costs and expenses for outsourcing for on-demand services according to specific requirements set out in this Circular.

4. Provide instructions about approaches or methods for calculation of costs of outsourcing for on-demand services in accordance with regulations hereof for the purposes of making a cost estimate of on-demand services and determining tender prices of on-demand services and term of payment. In case where the cost estimate, payment term and time of payment for outsourced on-demand services have been approved under the guidance in this Circular, but in the process of selecting a contractor, there are factors that lead to any change in the payment period/installment or time, agencies or organizations hiring on-demand services and contractors may negotiate to redefine the payment period/installment or time, but must ensure that service rental cost:

a) does not exceed the bid price (the service rental determined after correction of error or deviation, minus discounted prices (if any));

b) does not exceed the estimated cost or bid price when it is calculated according to the same method as used for calculating the service cost on the basis of the negotiated payment term and time.

Chapter II

PRINCIPLES OF CALCULATION OF ON-DEMAND SERVICE COST

Article 4. Regulations on components of on-demand service costs

1. Service costs shall be calculated in accordance with Article 6 herein.

2. Service administrative and overhead costs (if any) shall be calculated in accordance with clause 2 of Article 8 herein.

3. Service maintenance costs (if any) shall be calculated in accordance with clause 1 of Article 8 herein.

4. Other costs related to the provision of services (such as costs of database creation; standardization, conversion for data input; input of data into database; training in use instructions; training provided for administrators or system operators; transmission line installation and lease; domain registration and retainer; hosting rental; server co-location; storage rental; notification messages; customer care hotlines) shall be calculated according to the provisions of clause 2 of Article 8 herein.

Article 5. Principles of calculation of on-demand service cost

On-demand service cost shall be determined according to the following formula:

Gt = Gtdv + Gv + Gbt + Gk

Where:

- Gt: Cost of on-demand service cost (VND)

- Gtdv: Service cost (VND)

- Gv: Service administrative and overhead cost (VND)

- Gbt: Service cost (VND)

- Gk: Other cost related to provision of service (VND)

Article 6. Principles of calculation of service cost

1. The service cost shall be determined according to the following formula:

Gtdv = Gdv * n

Where:

- Gdv: Service cost corresponding to the payment period which is determined according to the plan specified in clause 2 and 3 of this Article.

- n: Number of payment installments during the period of outsourcing for on-demand services.

2. In case where the service cost corresponding to the payment installment is paid evenly at end of each installment, the formula shall be as follows:

Where:

- Td: Construction and development cost for formation of services before value-added tax (VND). Construction and development cost for formation of services shall be calculated in accordance with Article 7 herein.

- r: Rental interest rate corresponding to the payment period/installment (%). r shall be determined as follows:

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N: The average interest rate on Vietnam dong deposit for 1-year term and term corresponding to the number of years of rental of on-demand services (if there is no corresponding maturity term, accept the latest lower term than the number of years of rental of on-demand services) announced by 03 reputable domestic joint stock commercial banks in Vietnam within the latest 06 months before the time of approval of the plan on outsourcing for on-demand services.

k: Number of payment maturity installments/periods per each year of rental of on-demand service.

- S: Residual value of the asset constituting the service of the lessor at the end of the period of lease of on-demand service after the prescribed depreciation (using the straight-line depreciation method) (VND).

- GTGT: Value added tax.

3. In case where the service cost corresponding to the payment installment is paid evenly in the beginning of each payment installment/period, the formula shall be as follows:

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Where: Values of the formula shall be determined in the same manner as prescribed in clause 2 of Article 9 hereof.

4. Example of calculation of the service cost is shown in the Appendix hereto.

Article 7. Principles of calculation of construction and development cost for formation of services (Td)

1. Construction and development cost for formation of services shall be calculated in accordance with regulations of the Ministry of Information and Communications on formulation and management of costs of investment projects for application of information technology.

2. In case where an on-demand service plan expects to use used technical infrastructure equipment, the construction and development cost for formulation of the service shall be calculated based on the remaining value of the equipment after the prescribed depreciation (using the straight-line depreciation method).

Article 8. Principles of calculation of service administrative and overhead cost (Gv), service maintenance cost (Gbt) and other cost related to provision of service (Gk)

1. Service maintenance costs are determined on the basis of market price to ensure compliance with the specific requirements of agencies and organizations hiring on-demand services.

2. Service administrative and overhead cost (Gv) and other cost related to provision of service shall be determined according to one of the following methods:

a) The method must ensure that the market price is relevant to scope of work corresponding to specific costs.

b) The cost estimate must be made on the basis of quantities of work corresponding to specific costs and unit prices or norms prescribed in regulations (if any) for completion of these quantities.

The cost estimate shall be subject to regulations of the Ministry of Information and Communications on formulation and management of costs of investment projects for application of information technology.

c) Mixed methods may be applied.

3. Service management and operation and maintenance tasks shall be performed, subject to regulations of the Ministry of Information and Communications on formulation and management of costs of investment projects for application of information technology funded by the state budget.

Chapter III

IMPLEMENTATION PROVISIONS

Article 9. Entry into force and transitional provisions

1. This Circular shall enter into force on July 14, 2020.

2. If the outsourcing for on-demand services with the cost estimate made using the cost method has been approved before the effective date of this Circular or currently in progress, such activity may be continued according to regulations imposed at the time of approval till completion of the hiring, pre-acceptance test and liquidation of signed contract.

Article 10. Implementation responsibilities

1. Computerization Agency – the Ministry of Information and Communications - shall be responsible for communicating, providing guidance on and keeping track of implementation of this Circular.

2. In the course of implementing this Circular, if there is any difficulty that arises, persons and entities may send timely feedbacks to the Ministry of Construction (Computerization Agency) to seek its approval of proper actions./.

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