THE MINISTRY OF PLANNING AND INVESTMENT
Circular No. 04/2018/TT-BKHDT dated December 6, 2018 of the Ministry of Planning and Investment on guiding the implementation of the Government’s Decree No. 57/2018/ND-CP of April 17, 2018, on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas[1]
Pursuant to the Government’s Decree No. 86/2017/ND-CP of July 25, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Planning and Investment;
Pursuant to the Government’s Decree No. 57/2018/ND-CP of April 17, 2018, on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas;
At the proposal of the Director of the Department of Agricultural Economy;
The Minister of Planning and Investment promulgates the Circular guiding the implementation of the Government’s Decree No. 57/2018/ND-CP of April 17, 2018, on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas, as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. Scope of regulation: This Circular guides the implementation of the Government’s Decree No. 57/2018/ND-CP of April 17, 2018, on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas (below referred to as Decree No. 57/2018/ND-CP).
2. Subjects of application: To comply with Article 2 of Decree No. 57/2018/ND-CP of April 17, 2018.
Article 2. Exemption from and reduction of land use levy, and rental for lease of land and water surface from the State
1. The principles of exemption from and reduction of land use levy, and rental for lease of land and water surface from the State must comply with Article 10 of Decree No. 45/2014/ND-CP of May 15, 2014, and Article 18 of Decree No. 46/2014/ND-CP of May 15, 2014.
2. Dossiers of and order for land use levy exemption and reduction must comply with Articles 15 and 16 of Circular No. 76/2014/TT-BTC of June 16, 2014, and Article 8 of Circular No. 10/2018/TT-BTC of January 30, 2018, of the Ministry of Finance.
3. Dossiers of and order for exemption from and reduction of land or water surface rental must comply with Articles 14 and 15 of the Ministry of Finance’s Circular No. 77/2014/TT-BTC of June 16, 2014.
Article 3. Acceptance test of investment items or whole projects
1. Contents of acceptance test of investment items or whole projects (acceptance test of volume) specified at Point b, Clause 2, Article 17 of Decree No. 57/2018/ND-CP:
a/ Investment projects in material zones’ infrastructure facilities defined in Article 7; trial production projects, projects to propagate plant varieties by tissue culturing technology, projects to produce plant varieties, livestock breeds or aquatic animal breeds or to plant on a trial basis new varieties; hi-tech agriculture areas, zones or projects defined in Article 9, and investment projects specified in Articles 11, 12 and 13, of Decree No. 57/2018/ND-CP:
The Acceptance Test Council shall make a written record of acceptance test based on Article 9 of the Ministry of Construction’s Circular No. 26/2016/TT-BXD of October 26, 2016, on acceptance test of completed construction items and works, and the support level set by provincial-level People’s Committees. Particularly for the content specified at Point dd, Clause 1, Article 9 of Circular No. 26/2016/TT-BXD, an additional acceptance test may be conducted after projects are put into operation.
b/ For scientific research projects specified in Clause 1, Article 9 of Decree No. 57/2018/ND-CP:
The Acceptance Test Council shall make a written record of acceptance test based on the report on outcomes of the scientific research project against the registered scientific research project.
c/ For the procurement of technological copyrights, technologies, or scientific research and technological development outcomes to create new products or renew technologies, and procurement of environmental pollution mitigation technologies and raw material, fuel and energy saving technologies specified in Clause 1, Article 9 of Decree No. 57/2018/ND-CP:
[1] Công Báo Nos 1123-1124 (18/12/2018)
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