Decree No. 20/2026/ND-CP on elaboration of and guidance on implementation of a number of articles of Resolution No. 198/2025/QH15 on special mechanisms and policies for private sector development

 

DECREE

ON ELABORATION OF AND GUIDANCE ON IMPLEMENTATION OF A NUMBER OF ARTICLES OF RESOLUTION NO. 198/2025/QH15 DATED MAY 17, 2025 OF THE NATIONAL ASSEMBLY ON SPECIAL MECHANISMS AND POLICIES FOR PRIVATE SECTOR DEVELOPMENT

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to Resolution No. 198/2025/QH15 of the National Assembly on special mechanisms and policies for private sector development;

At the request of the Minister of Finance;

The Government promulgates the Decree on elaboration of and guidance on implementation of a number of articles of Resolution No. 198/2025/QH15 dated May 17, 2025 of the National Assembly on special mechanisms and policies for private sector development.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides for elaboration of and guidance on implementation of Article 7; Clauses 1 and 2 Article 8; Clauses 1, 2, 3, 4, 5 and 8 Article 10; Article 12; Clause 2 Article 13 of Resolution No. 198/2025/QH15 dated May 17, 2025 of the National Assembly on special mechanisms and policies for private sector development.

Article 2. Regulated entities

This Decree applies to enterprises, business households, individual businesspersons and other related organizations and individuals.

Article 3. Interpretation of terms

1. Supporting industry enterprise means an enterprise operating in industrial sectors manufacturing and processing raw materials, auxiliary materials, components and spare parts for supply to production of finished products.

2. Micro, small and medium-sized enterprises are determined in accordance with the Law on Support for Small and Medium-sized Enterprises and guiding documents.

3. Startup and innovation intermediary organization means startup support centers, innovation centers and organizations conducting innovation support or innovative startup support activities in accordance with the Law on Science, Technology and Innovation and guiding documents.

4. Technology incubator means an incubation facility in accordance with the Law on Science, Technology and Innovation and guiding documents.

5. Electronic document means a document in the form of a data message created or digitized from a paper document and accurately and fully reflecting the content and format of the paper document. Electronic documents shall be in “.pdf” format. The names of electronic documents must correspond to the names of document types as prescribed. Electronic documents may use digital signatures affixed directly on the electronic document to replace handwritten signatures on paper documents.

Chapter II

SUPPORT FOR ACCESS TO LAND AND PRODUCTION AND BUSINESS PREMISES

Article 4. Support for infrastructure investment and use of land funds in industrial parks and technology incubators under Clauses 1, 2, 3, 4 and 5 Article 7 of Resolution No. 198/2025/QH15

1. Province-level People’s Committees shall publicly disclose on their portals and websites information on principles, criteria and norms for investment support, support contents in accordance with Clauses 1 and 3 Article 7 of Resolution No. 198/2025/QH15; and the land area of each industrial park and technology incubator reserved for high-tech enterprises in the private sector, micro, small and medium-sized enterprises and innovative startup enterprises to lease or sublease in accordance with Clauses 2 and 4 Article 7 of Resolution No. 198/2025/QH15.

2. Investors shall not include State support capital or funding in the total investment capital of projects for construction and commercial operation of infrastructure of industrial parks and technology incubators, and shall maintain, repair and manage such infrastructure works after acceptance and handover from the project investor or competent regulatory agencies. Forms, procedures and processes for support of investment capital for construction of infrastructure systems of industrial parks and technology incubators shall comply with the law on state budget, the law on public investment, regulations of province-level People’s Committees and other relevant laws.

3. Where an industrial park is invested in phases, the land area of the industrial park prescribed in Clause 4 Article 7 of Resolution No. 198/2025/QH15 shall be determined for each phase. After 2 years from the date of completion of infrastructure construction of each phase without any high-tech enterprise in the private sector, micro, small and medium-sized enterprise or innovative startup enterprise leasing or subleasing, the infrastructure business investor of the industrial park may lease or sublease to other enterprises.

Article 5. Reimbursement of support for reduction of land sublease rental in industrial parks, industrial clusters and technology incubators under Clause 6 Article 7 of Resolution No. 198/2025/QH15

1. Province-level People’s Committees shall publicly disclose on their portals and websites information on the level of reduction of land sublease rental in accordance with Clause 6 Article 7 of Resolution No. 198/2025/QH15 for the beneficiaries prescribed in Clause 3 of this Article.

2. Subjects and conditions for reimbursement: Investors of projects for investment and commercial operation of infrastructure of industrial parks, industrial clusters and technology incubators (hereinafter referred to as investors) shall be reimbursed for the amount of support already applied as reduction of land sublease rental when fully meeting the following conditions:

a) Having a land fund reserved for enterprises prescribed in Clause 3 of this Article to sublease land under decisions of province-level People’s Committees;

b) Having signed land lease contracts with enterprises prescribed in Clause 3 of this Article, including information on the land sublease rental already reduced in accordance with Clause 6 Article 7 of Resolution No. 198/2025/QH15;

c) Having received payment of land sublease rental from enterprises prescribed in Clause 3 of this Article in accordance with the contract in the year of application for reimbursement. The time at which the investor applies for reimbursement of land sublease rental must not exceed 12 months from the date on which the parties made payment of land sublease rental under the signed land lease contract.

3. Beneficiaries: Enterprises subleasing land in industrial parks, industrial clusters and technology incubators (hereinafter referred to as beneficiary enterprises) include:

a) Enterprises granted the High-tech enterprise certificate in accordance with the law on high technology and classified as private sector entities under the law on statistics;

b) Micro, small and medium-sized enterprises in accordance with the Law on Support for Small and Medium-sized Enterprises and guiding documents;

c) Innovative startup enterprises recognized in accordance with the Law on Science, Technology and Innovation and guiding documents.

4. Forms of reimbursement:

a) Offset against the land rental payable by the investor in the year in case the investor pays annual land rental and has not yet fulfilled this payment obligation. Where the reduced land sublease rental amount for enterprises exceeds the land rental payable by the investor in the year, the investor shall be reimbursed from the state budget for the difference;

b) Reimbursement from the state budget in case the investor has fully paid land rental or has been exempted from the entire land rental for the whole lease term.

5. Funding sources: Allocated from the central budget and local budgets in proportion to the percentage (%) division of land rental revenue among budget levels in accordance with the Law on State Budget and guiding documents.

6. Procedures for reimbursement:

a) The investor shall submit 01 set of application as prescribed in Clause 7 of this Article to the Department of Finance in person or via postal services or online through the National Public Service Portal;

b) Where the application is invalid, within 3 working days from the date of receipt (based on the incoming document stamp or confirmation of receipt date on the online portal), the Department of Finance shall notify the investor in person or via postal services or online for completion of the application;

c) Within 7 working days from the date of receipt of a complete and valid application submitted in person, via postal services or online, the Department of Finance shall appraise the application and report to the province-level People’s Committee for consideration and decision on reimbursement of the reduced land sublease rental amount for enterprises. The time for the investor to complete the application shall not be included in this time limit;

d) Within 3 working days from the date of receipt of the report from the Department of Finance, the province-level People’s Committee shall issue a decision approving the reimbursable amount and form of reimbursement and send it to the Department of Finance for notification of the administrative procedure settlement result to the investor.  Based on the decision of the province-level People’s Committee, the Department of Finance shall cooperate with the regional State Treasury to reimburse from the state budget or notify the provincial or municipal Tax Authority for offset;

dd) In case of offset against land rental payable in the year, within 2 working days from the date of receipt of the approval decision of the province-level People’s Committee, the provincial or municipal Tax Authority shall account for and monitor the land rental payable by the investor in accordance with the law on tax administration;

e) In case of reimbursement from the state budget, within 3 working days from the date of receipt of the written approval of the province-level People’s Committee, the State Treasury shall transfer the reimbursed amount to the investor’s account in accordance with the law on state budget.

7. Application for reimbursement includes:

a) Written request for reimbursement of the reduced land sublease rental amount for beneficiary enterprises (Appendix I);

b) Confirmation of information of enterprises subleasing land in industrial parks, industrial clusters and technology incubators (Appendix II) and the following documents:

b1) High-tech enterprise certificate (certified copy) in accordance with the Law on High Technology and guiding documents if the enterprise falls under the subject prescribed at Point a Clause 3 of this Article;

b2) Certificate of recognition as an innovative startup enterprise (certified copy) in accordance with the Law on Science, Technology and Innovation and guiding documents if the enterprise falls under the subject prescribed at Point c Clause 3 of this Article;

c) Land lease contract between the investor and the beneficiary enterprise as prescribed at Point b Clause 2 of this Article (certified copy);

d) Invoices, vouchers or documents evidencing that the beneficiary enterprise has paid land sublease rental to the investor in the year for which reimbursement is requested (copy); copies of invoices, vouchers or documents evidencing that the investor has paid land rental; copies of land rental payment notices issued by the tax authority (if any);

dd) Where the application is submitted online, the documents prescribed at Points a, b, c and d of this Clause shall be submitted in the form of electronic documents. Electronic applications shall have legal validity equivalent to paper applications in accordance with the law on electronic transactions.

8. During the 5-year period of support for reduction of land sublease rental in accordance with Resolution No. 198/2025/QH15 and this Decree, beneficiary enterprises shall refund to the state budget the entire amount of support received in the following cases:

a) Violations of the law on investment, the law on land and other relevant laws resulting in termination of the investment project under the law on investment or land recovery under the law on land; the refund must be made no later than 1 month from the date of termination of the investment project or issuance of the land recovery decision by the competent authority due to legal violations;

In this case, the competent authority shall send the decision on termination of the investment project and the land recovery decision to the Department of Finance and the provincial or municipal Tax Authority for monitoring and recovery of the supported land sublease rental amount from the enterprise in accordance with the law on tax administration and relevant laws.

b) Transfer of land use rights or transfer of land use rights together with property on land to other investors or enterprises not eligible for support for reduction of land sublease rental; the refund must be made no later than 1 month from the date on which the transfer contract is signed by the parties in accordance with the law on civil matters and other relevant laws.

In this case, the beneficiary enterprise and the investor of the project for investment and commercial operation of infrastructure of industrial parks, industrial clusters and technology incubators shall send relevant information and documents to the Department of Finance and the provincial or municipal Tax Authority for monitoring and recovery of the supported land sublease rental amount from the enterprise in accordance with the law on tax administration and relevant laws.

c) Where the 1-month time limit prescribed at Points a and b of this Clause is exceeded, the enterprise shall pay late payment interest in accordance with the law on tax administration and relevant laws corresponding to the amount of supported land sublease rental.

9. Where an enterprise has received support for reduction of land sublease rental in accordance with this Article but, through inspection, examination or audit, competent inspection, examination or audit authorities determine that the enterprise is not eligible for such support, the enterprise shall refund to the state budget the amount of supported land sublease rental and late payment interest in accordance with the law on tax administration corresponding to the supported amount. The period for calculating late payment interest shall be determined from the date of receipt of support for land sublease rental to the date on which the competent regulatory agency issues a decision on recovery of the supported amount.

Article 6. Support for lease of publicly owned property

1. State support for lease of publicly owned property prescribed in Article 8 of Resolution No. 198/2025/QH15 shall be implemented through leasing houses and land from organizations assigned the function of local housing management and business under Decree No. 108/2024/ND-CP dated August 23, 2024 of the Government on management, use and exploitation of publicly owned houses and land not used for residential purposes assigned to organizations assigned the function of local housing business management (amended by Article 1 of Decree No. 286/2025/ND-CP dated November 3, 2025 of the Government on amendments to a number of Decrees in the field of management and use of public property).

2. Beneficiaries of support for lease of publicly owned property are micro, small and medium-sized enterprises, supporting industry enterprises and innovative enterprises.

Innovative enterprises prescribed in this Article are innovative startup enterprises recognized in accordance with the Law on Science, Technology and Innovation and guiding documents.

3. Forms of support:

a) Lease of houses under the method of listed pricing in accordance with Article 14 of Decree No. 108/2024/ND-CP (amended by Article 1 of Decree No. 286/2025/ND-CP);

b) Reduction of house rental in accordance with Clause 2 Article 16 of Decree No. 108/2024/ND-CP (amended by Article 1 of Decree No. 286/2025/ND-CP);

c) Reduction of house rental in accordance with Point b Clause 8 Article 1 of Decree No. 286/2025/ND-CP.

4. Principles of support:

a) Support for lease of publicly owned property prescribed in Clauses 1, 2 and 3 of this Article must ensure proper beneficiaries, fairness, publicity, transparency, efficiency and compliance with law;

b) Where multiple enterprises register for lease of houses, selection of lessees shall comply with the principles prescribed in Clause 5 Article 14 of Decree No. 108/2024/ND-CP;

c) Management and use of revenue from house leasing and handling of violations shall comply with Decree No. 108/2024/ND-CP (amended by Article 1 of Decree No. 286/2025/ND-CP);

d) Organizations assigned the function of local housing management and business and beneficiaries of support for lease of publicly owned property prescribed in Clause 2 of this Article shall fully perform the rights and obligations prescribed in Articles 28 and 29 of Decree No. 108/2024/ND-CP (amended by Article 1 of Decree No. 286/2025/ND-CP).

5. Based on Decree No. 108/2024/ND-CP (amended by Article 1 of Decree No. 286/2025/ND-CP), Clauses 1, 2, 3 and 4 of this Article and local practical conditions, province-level People’s Committees shall promulgate specific regulations on the list of publicly owned property for lease, criteria, level of support, forms of support and procedures for lease applicable to each type of property in accordance with Clause 3 Article 8 of Resolution No. 198/2025/QH15 and Clauses 1, 2, 3 and 4 of this Article.

Chapter III

TAX INCENTIVES

Article 7. Corporate income tax exemption and reduction

1. Fund management companies for innovative startup investment under the Law on Support for Small and Medium-sized Enterprises, innovative startup enterprises and startup and innovation intermediary organizations having income from innovative startup and innovation activities in accordance with the Law on Science, Technology and Innovation and guiding documents:

a) Shall be entitled to corporate income tax exemption and reduction for the period prescribed in Clause 1 Article 10 of Resolution No. 198/2025/QH15;

b) The period of tax exemption and reduction for income prescribed in this Clause shall be calculated consecutively from the first year having taxable income from innovative startup and innovation activities. Where there is no taxable income within the first 3 years from the first year having revenue from innovative startup and innovation activities, the period of tax exemption and reduction shall be calculated from the fourth year;

c) Separate accounting must be made for income from innovative startup and innovation activities eligible for tax exemption or reduction under this Clause and income from other production and business activities not entitled to tax incentives. Where separate accounting is not possible, the income from tax-incentivized activities shall be determined by (=) total taxable income multiplied (x) by the percentage (%) of revenue or deductible expenses of tax-incentivized production and business activities over total revenue or total deductible expenses of the innovative startup enterprise, innovative startup investment fund management company or startup and innovation intermediary organization in the tax period.

Where any revenue or deductible expense cannot be separately accounted for, such revenue or deductible expense shall be determined based on the ratio of revenue or deductible expenses of tax-incentivized production and business activities to total revenue or total deductible expenses of the innovative startup enterprise, innovative startup investment fund management company or startup and innovation intermediary organization.

2. Enterprises having income from transfer of shares, capital contributions, capital contribution rights, share purchase rights or capital contribution purchase rights in innovative startup enterprises:

a) Shall be exempt from corporate income tax for such income;

b) Income from transfer of shares, capital contributions, capital contribution rights, share purchase rights or capital contribution purchase rights prescribed in this Clause means income derived from transfer of part or all of shares, capital contributions, capital contribution rights, share purchase rights or capital contribution purchase rights in innovative startup enterprises (including sale of the enterprise), excluding income from transfer of shares or share purchase rights of public companies, listed organizations or trading-registered organizations in accordance with the law on securities;

c) Where the entire single-member limited liability company owned by an organization is sold in the form of capital transfer associated with real estate, corporate income tax shall be declared and paid under real estate transfer activities.

3. Micro, small and medium-sized enterprises registering business for the first time:

a) Shall be exempt from corporate income tax for 3 years from the date of issuance of the enterprise registration certificate for the first time. The tax exemption period shall be calculated consecutively from the first year of issuance of the enterprise registration certificate. Where the enterprise registration certificate is issued before Resolution No. 198/2025/QH15 comes into force and there remains a period of entitlement, the enterprise shall continue to enjoy the incentive prescribed in this Clause for the remaining period;

b) The incentive prescribed in this Clause shall not apply to:

b1) Newly established enterprises formed through merger, consolidation, division, separation, change of ownership or conversion of enterprise type;

b2) Newly established enterprises where the legal representative (except where the legal representative is not a capital-contributing member), general partner or the person holding the highest capital contribution has previously participated in business activities as legal representative, general partner or person holding the highest capital contribution in enterprises currently operating or dissolved but not yet reaching 12 months from the date of dissolution of the former enterprise to the date of establishment of the new enterprise;

b3) Income prescribed in Clause 3 Article 18 of the Law on Corporate Income Tax No. 67/2025/QH15.

4. During the same period, where innovative startup enterprises, innovative startup investment fund management companies, startup and innovation intermediary organizations or micro, small and medium-sized enterprises have income eligible for tax exemption or reduction under Clauses 1 and 3 of this Article and simultaneously eligible for other tax incentives under this Decree, they may choose the most favorable tax exemption or reduction and must apply it consistently without change throughout the exemption or reduction period.

5. Where, in the first tax period, innovative startup enterprises, innovative startup investment fund management companies, startup and innovation intermediary organizations or micro, small and medium-sized enterprises prescribed in Clauses 1 and 3 of this Article have production and business operation periods eligible for tax exemption or reduction of less than 12 months, they may choose to enjoy tax exemption or reduction under this Decree from that first tax period or register with the tax authority the starting time for tax exemption or reduction from the subsequent tax period.

Article 8. Personal income tax exemption and reduction

1. Individuals having income from transfer of shares, capital contributions, capital contribution rights, share purchase rights or capital contribution purchase rights in innovative startup enterprises shall be exempt from personal income tax for such income.

Income from transfer of shares, capital contributions, capital contribution rights, share purchase rights or capital contribution purchase rights prescribed in this Clause means income derived from transfer of part or all of shares, capital contributions, capital contribution rights, share purchase rights or capital contribution purchase rights in innovative startup enterprises (including sale of the enterprise), excluding income from transfer of shares or share purchase rights of public companies, listed organizations or trading-registered organizations in accordance with the law on securities.

Where the entire enterprise owned by an individual is sold in the form of capital transfer associated with real estate, personal income tax shall be declared and paid under real estate transfer activities.

2. Individuals who are experts or scientists in accordance with the Law on Science, Technology and Innovation and guiding documents and having income from salaries and wages received from innovative startup enterprises, research and development centers or startup and innovation intermediary organizations shall be exempt from personal income tax for 2 years (24 consecutive months) and entitled to a 50% reduction of payable tax for the subsequent 4 years (48 consecutive months) for such income.

The tax exemption and reduction period shall be calculated consecutively from the month in which income eligible for exemption or reduction arises. Where income arises during a month, the exemption or reduction period shall be calculated for the full month.

Where an individual has salary and wage income eligible for tax exemption or reduction under this Clause and other salary and wage income, the amount of personal income tax exempted or reduced under this Clause shall be determined as follows:

 

Chapter IV

SUPPORT FOR SCIENCE, TECHNOLOGY, INNOVATION, DIGITAL TRANSFORMATION AND HUMAN RESOURCE TRAINING

Article 9. Support for research, development and application of science, technology, innovation and digital transformation

1. Enterprises may appropriate up to 20% of taxable income for corporate income tax purposes to establish a Science, technology, innovation and digital transformation development fund.

The Science, technology, innovation and digital transformation development fund is the enterprise’s science and technology development fund in accordance with the Law on Science, Technology and Innovation and guiding documents. Appropriation of the fund shall comply with the law on corporate income tax.

2. Enterprises may include as deductible expenses when determining taxable income for corporate income tax purposes:

a) Expenses for training and retraining of human resources provided by large enterprises to micro, small and medium-sized enterprises participating in their value chain.

Expenses for training and retraining of human resources shall be determined in accordance with the Labor Code and guiding documents.

Micro, small and medium-sized enterprises participating in the value chain of large enterprises are those having cooperation contracts signed with large enterprises in accordance with contractual provisions under the Civil Code and guiding documents.

Large enterprises are enterprises that are not classified as micro, small or medium-sized enterprises under the Law on Support for Small and Medium-sized Enterprises and guiding documents.

b) Expenditures for research and development activities carried out in accordance with the Law on Science, Technology and Innovation and guiding documents on scientific research and technological development and calculated at 200% of the actual expenses incurred for such activities at the enterprise.

Article 10. Support for free provision of digital platforms and shared accounting software for micro, small enterprises, business households and individual businesspersons

1. The State shall provide free of charge to micro enterprises, small enterprises, business households and individual businesspersons an integrated digital platform offering digital transformation solutions, including accounting software capable of integration with electronic invoice software and digital signature services used by micro enterprises, small enterprises, business households and individual businesspersons.

2. The Ministry of Finance shall take charge and cooperate with relevant agencies in organizing the procurement or lease of digital platform and accounting software products and services, ensuring publicity, transparency, conformity with state budget balancing capacity and compliance with Clauses 3 and 4 of this Article for implementation of Clause 1 of this Article. The scope of procurement or lease includes management, operation, maintenance and upgrading services of digital platforms and accounting software to meet accounting management and professional requirements under accounting standards issued during the procurement or lease period. Procurement or lease shall comply with the law on information technology, the law on bidding, the law on state budget and other relevant laws.

3. Providers of digital platform and accounting software products and services must not engage in anti-competitive practices or unfair competition in accordance with the law on competition.

4. Accounting software must meet at least the following professional accounting requirements:

a) Accounting processes and operations established on the software must comply with the law on accounting, the law on taxation and other relevant laws, and must not alter the nature, principles or methods of accounting or the information and data presented in accounting books and financial statements as prescribed;

b) Processing of accounting procedures and related information and data must ensure accuracy, consistency and non-duplication. Any correction must retain an audit trail of recorded accounting entries in chronological order;

c) Information and data on the accounting software must be confidential, secure and compliant with the law on information security and cybersecurity. The software must provide functions for storage and backup of accounting data of micro enterprises, small enterprises, business households and individual businesspersons under a cloud computing service model, meeting the minimum retention period prescribed by the Law on Accounting and guiding documents. The established information system must have the capability to warn or prevent intentional interference altering recorded accounting information and data;

d) Provide full and timely output information and data at the request of competent authorities and data users;

dd) Have the capability to be upgraded, amended or supplemented in accordance with changes in accounting law, tax law and other relevant laws;

e) Have the capability to connect or be ready for tax connection with relevant software when performing accounting tasks (electronic invoice software, digital signature services…).

5. Micro enterprises, small enterprises, business households and individual businesspersons shall be provided with accounts and may use free software on the digital platform prescribed in Clause 1 of this Article upon demand. The Ministry of Finance shall provide guidance on procedures for provision, management and operation of digital platforms and accounting software for micro enterprises, small enterprises, business households and individual businesspersons.

6. Preparation of cost estimates, appraisal, approval of support expenditures and preparation of annual final settlement reports shall comply with current laws, ensuring efficient, transparent and public use of state budget and mobilized resources.

Article 11. Free support for training services on enterprise governance, accounting, taxation and human resources for micro, small enterprises, business households and individual businesspersons

1. The state budget shall cover 100% of the total cost of enterprise governance training courses (including accounting, taxation and human resource management) for micro enterprises, small enterprises, business households and individual businesspersons.

2. Beneficiaries:

a) Micro enterprises and small enterprises;

b) Business households determined in accordance with the law on enterprise registration;

c) Individual businesspersons determined in accordance with Clause 3 Article 3 of Resolution No. 198/2025/QH15.

3. Principles of support: Comply with Article 5 of the Law on Support for Small and Medium-sized Enterprises and Article 4 of Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government on elaboration of a number of articles of the Law on Support for Small and Medium-sized Enterprises.

4. Supporting agencies: Comply with Decree No. 80/2021/ND-CP and guiding documents; commune-level People’s Committees of communes, wards and special administrative units at the province-level and their affiliated units.

5. Organization of training courses shall comply with Clauses 1, 2 and 3 Article 14 of Decree No. 80/2021/ND-CP and guiding documents, except for the provision on the maximum support level of 70% of the total training course cost prescribed at Point a Clause 1 and Point a Clause 3 Article 14 of Decree No. 80/2021/ND-CP. The support level for micro enterprises, small enterprises, business households and individual businesspersons shall comply with Clause 1 of this Article.

6. Procedures for support to micro enterprises, small enterprises, business households and individual businesspersons shall comply with Clauses 1, 2, 4 and 5 Article 32 of Decree No. 80/2021/ND-CP and guiding documents. The declaration form proposing support needs of business households and individual businesspersons shall follow the form prescribed in Appendix III issued together with this Decree.

Chapter V

IMPLEMENTATION

Article 12. Responsibilities of ministries, ministerial agencies and Governmental agencies

1. The Ministry of Finance shall:

a) Based on the balancing capacity of the central budget, consolidate plans and cost estimates and report to competent authorities for allocation and distribution of state budget estimates to ministries and ministerial agencies and targeted additional allocations to localities for implementation of support policies prescribed in this Decree in accordance with the Law on State Budget and relevant laws;

b) Periodically before December 25 each year, report to the Government on the results of implementation of support policies prescribed in this Decree, consolidated in the report on implementation of the Law on Support for Small and Medium-sized Enterprises and the implementation of Resolution No. 68-NQ/TW dated May 4, 2025 of the Politburo on private sector development;

c) Be responsible for inspection and handling of violations in implementation of support policies prescribed in this Decree in accordance with law.

2. Ministries, ministerial agencies and agencies under the Government, within the scope of their functions and powers, shall:

a) Formulate annual plans and state budget cost estimates for implementation of support policies within their sectors and fields under this Decree and submit them to the Ministry of Finance for consolidation;

b) Where implementing support policies under this Decree, report annual implementation results and submit them to the Ministry of Finance before November 30 each year for consolidation and reporting to the Government.

Article 13. Responsibilities of province-level People’s Committees

1. Assign the Department of Finance as the focal point to take charge and cooperate with relevant departments and sectors in formulating plans and implementing support policies prescribed in this Decree and submit them to the province-level People’s Committee for approval.

2. Based on local budget balancing capacity, submit to the province-level People’s Council for allocation of local budget estimates to support enterprises, business households and individuals annually within the locality.

3. Based on actual needs and local budget capacity, formulate plans and cost estimates to propose targeted additional allocations from the central budget to the locality for support to enterprises, business households and individual businesspersons under this Decree and submit them to the Ministry of Finance for consolidation and reporting to competent authorities.

4. Be responsible for inspection and handling of violations within the scope of management in implementation of support policies prescribed in this Decree in accordance with law.

5. Periodically before November 30 each year, report on implementation results of support policies prescribed in this Decree and submit to the Ministry of Finance for consolidation and reporting to the Government.

Article 14. Responsibilities of socio-political organizations, associations and business associations

1. Cooperate with ministries, ministerial agencies, agencies under the Government and province-level People’s Committees in implementing support activities for enterprises, business households and individual businesspersons under this Decree.

2. Mobilize resources for implementation of support for enterprises, business households and individual businesspersons under this Decree.

Article 15. Responsibilities of enterprises, business households and individual businesspersons

1. Provide information and documents relating to enterprises, business households and individual businesspersons in a timely, complete and accurate manner at the request of supporting agencies and organizations and take legal responsibility for the information and documents provided.

2. Comply with the law and fulfill obligations to the State.

3. Fulfill commitments made to supporting agencies and organizations. Allocate counterpart resources to receive, coordinate and effectively use support resources.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 16. Entry into force

1. This Decree comes into force from the date of signing, except for Clauses 2 and 3 of this Article.

2. Provisions in Clauses 1 and 3 Article 7 and Article 9 of this Decree come into force from the effective date of Resolution No. 198/2025/QH15 and apply from the 2025 tax period.

3. Provisions in Clause 2 Article 7 and Article 8 of this Decree come into force from the effective date of Resolution No. 198/2025/QH15.

4. Matters relating to corporate income tax and personal income tax not prescribed in this Decree shall comply with current law on corporate income tax, personal income tax and tax administration.

5. Exemption from fees and charges prescribed in Clause 8 Article 10 of Resolution No. 198/2025/QH15 shall apply to all organizations, individuals and enterprises required to re-issue or modify documents when carrying out rearrangement of the state apparatus in accordance with law.

6. Where different provisions on the same matter exist between this Decree and another Decree of the Government, this Decree shall prevail. Where another Decree provides more favorable incentive policies than this Decree, beneficiaries may choose to apply the most favorable incentive.

7. Where legal normative documents referred to in this Decree are amended, supplemented or replaced, the amended, supplemented or replaced documents shall apply.

Article 17. Responsibilities for implementation

Ministers, Heads of ministerial agencies, Heads of agencies under the Government, Presidents of province-level People’s Committees and relevant agencies, organizations and individuals shall implement this Decree./.