Decree 20/2026/ND-CP detailing Resolution 198/2025/QH15 special mechanisms and policies for private economy development

DECREE

Detailing and guiding the implementation of a number of articles of the National Assembly’s Resolution No. 198/2025/QH15 dated May 17, 2025, on a number of special mechanisms and policies for private economy development

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

Pursuant to the National Assembly’s Resolution No. 198/2025/QH15 on a number of special mechanisms and policies for private economy development;

At the proposal of the Minister of Finance;

The Government hereby issues the Decree detailing and guiding the implementation of a number of articles of the National Assembly’s Resolution No. 198/2025/QH15 dated May 17, 2025, on a number of special mechanisms and policies for private economy development.

CHAPTER I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details and guides the implementation of Article 7; Clauses 1 and 2, Article 8; Clauses 1, 2, 3, 4, 5, and 8, Article 10; Article 12; and Clause 2, Article 13 of the National Assembly’s Resolution No. 198/2025/QH15 dated May 17, 2025, on a number of special mechanisms and policies for private economy development.

Article 2. Subjects of application

This Decree applies to enterprises, household businesses, individual businesses, and other relevant organizations and individuals.

Article 3. Interpretation of terms

1. Supporting industry enterprises mean enterprises engaged in manufacturing and processing raw materials, auxiliary materials, components, and spare parts to supply for the production of finished products.

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

3. Intermediary organizations supporting innovation startups include innovative startup support centers, innovation centers, and organizations performing activities to support innovation or innovative startup activities as prescribed by the Law on Science, Technology, and Innovation and its guiding documents.

4. Technology incubators mean incubation facilities as prescribed by the Law on Science, Technology, and Innovation and its guiding documents.

5. Electronic documents mean documents in the form of data messages created or digitized from paper documents, which accurately and fully represent the content and format of the original paper documents. Electronic documents shall be in “.pdf” format. The file name of an electronic document must correspond to the type of document as prescribed. Electronic documents are permitted to use digital signatures for direct signing, serving as a substitute for direct signatures on paper documents.

Chapter II

SUPPORT FOR ACCESS TO LAND AND PRODUCTION AND BUSINESS PREMISES

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

1. Provincial-level People's Committees shall publicly announce information on their portals and websites regarding the principles, criteria, investment support norms, and support contents in accordance with Clauses 1 and 3, Article 7 of Resolution No. 198/2025/QH15; and the land fund area of each industrial park and technology incubator reserved for high-tech enterprises in the private economy sector, 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 the capital and support funding from the State in the total investment capital of the project for investment in and commercial operation of infrastructure in in industrial parks and technology incubators, and shall be responsible for the maintenance, preservation, and management of such infrastructure works upon acceptance and handover from the construction project owner or competent state agencies. The forms, sequences, and procedures for supporting investment capital for the construction of infrastructure systems in industrial parks and technology incubators shall comply with the laws on the state budget, the laws on public investment, the regulations of provincial-level People's Committees, and other relevant laws.

3. In case where the investment in an industrial park is phased in stages, the industrial park land area specified in Clause 4, Article 7 of Resolution No. 198/2025/QH15 shall be determined for each stage. After a period of 02 years from the date of completing the construction of the infrastructure system for each stage, if no high-tech enterprises in the private economy sector, small- and medium-sized enterprises, or innovative startup enterprises lease or sublease the land, the investor of a project for investment in and commercial operation of infrastructure in an industrial park is entitled to lease or sublease such land to other enterprises.

Article 5. Reimbursement of support amount corresponding to land sublease rental reduction in industrial parks, industrial clusters, and technology incubators in accordance with Clause 6, Article 7 of Resolution No. 198/2025/QH15

1. Provincial-level People's Committees shall publicly announce information on their portals and websites regarding the land sublease rental reduction levels in accordance with Clause 6, Article 7 of Resolution No. 198/2025/QH15 for the subjects specified in Clause 3 of this Article.

2. Subjects and conditions for reimbursement: An investor of a project for investment in and commercial operation of infrastructure an industrial park, industrial cluster, or technology incubator (hereinafter referred to as the investor) shall be reimbursed for the support amount corresponding to the land sublease rental reduction when fully meeting the following conditions:

a) Having a land fund reserved for enterprises specified in Clause 3 of this Article to sublease in accordance with the decision of the Provincial-level People's Committee;

b) Having signed a land lease contract with an enterprise specified in Clause 3 of this Article, which includes information on the sublease rental price already reduced in accordance with Clause 6, Article 7 of Resolution No. 198/2025/QH15;

c) Having received payment for land sublease rental from the enterprise specified in Clause 3 of this Article according to the contract within the year of the reimbursement request. The timing for the investor to request reimbursement for the support amount corresponding to the land sublease rental reduction shall not exceed 12 months from the time the parties perform the payment for land sublease rental according to the signed land lease contract.

3. Supported subjects: Enterprises subleasing land in industrial parks, industrial clusters, and technology incubators (hereinafter referred to as the supported enterprises) include:

a) Enterprises granted the High-tech Enterprise Certificate in accordance with the law on high technology and belonging to the private economy sector in accordance with the law on statistics;

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

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

4. Forms of reimbursement:

a) Off-setting against the land rental amount that the investor must pay during the year in case where the investor pays land rental annually and has not yet fulfilled this land rental payment obligation. In case where the support amount corresponding to the land sublease rental reduction for the enterprise is greater than the land rental amount the investor must pay during the year, the investor shall be reimbursed the difference from the state budget;

b) Reimbursement from the state budget in case where the investor has fully paid the land rental or is granted a full land rental exemption by the State for the entire lease term.

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

6. Sequence and procedures for reimbursement:

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

b) In case where the dossier is invalid, within 03 working days (based on the date of the incoming document stamp or the date of receipt confirmation on the online portal), the Department of Finance shall notify the investor directly (or via postal services or online) to complete the dossier;

c) Within 07 working days from the date of receiving a complete and valid dossier submitted directly, via postal services, or online, the Department of Finance shall appraise the dossier and report to the Provincial-level People's Committee to consider and decide on the reimbursement of support amount corresponding to land sublease rental reduction. The time during which the investor completes the dossier shall not be included in the time limit specified at this Point;

d) Within 03 working days from the date of receiving the report from the Department of Finance, the Provincial-level People's Committee shall issue a decision approving the amount and form of reimbursement and send it to the Department of Finance to notify the investor of the administrative procedure results. Based on the decision of the Provincial-level People's Committee, the Department of Finance shall coordinate with the regional State Treasury to perform the reimbursement from the state budget or notify the provincial/municipal Tax Department to perform the off-setting;

dd) In cases of off-setting against the land rental payable during the year, within 02 working days from the date of receiving the approval decision from the Provincial-level People's Committee, the provincial/municipal Tax Department shall record and track the land rental amount the investor must pay in accordance with the law on tax administration;

e) In cases of reimbursement from the state budget, within 03 working days from the date of receiving the approval document from the Provincial-level People's Committee, the State Treasury shall reimburse the investor's account in accordance with the law on the state budget.

7. A dossier requesting reimbursement includes:

a) A written request for reimbursement of support amount corresponding to land sublease rental reduction for the enterprise (Appendix I);

b) A confirmation of information of the enterprise subleasing land at the industrial park, industrial cluster, or technology incubator (Appendix II) and the following papers:

b1) The High-tech Enterprise Certificate (copy) in accordance with the Law on High Technology if the enterprise is a subject specified at Point a, Clause 3 of this Article;

b2) The Certificate of recognition as an innovative startup enterprise (copy) in accordance with the Law on Science, Technology and Innovation and its guiding documents if the enterprise is a subject specified at Point c, Clause 3 of this Article;

c) The land lease contract between the investor and the supported enterprise as specified at Point b, Clause 2 of this Article (Certified copy);

d) Invoices, vouchers, or documents proving that the supported enterprise has paid the land sublease rental to the investor in the year for which the investor requests reimbursement (copy); copies of invoices, vouchers, or documents proving that the investor has paid the land rental, and copies of the land rental payment notice from the tax authority (if any);

dd) In case where the dossier is submitted online, the documents specified at Points a, b, c, and d of this Clause shall be submitted in the form of electronic documents. An electronic dossier shall have legal validity equivalent to a paper dossier in accordance with the law on electronic transactions.

8. Within a period of 05 years of receiving the support amount corresponding to land sublease rental reduction in accordance with Resolution No. 198/2025/QH15 and this Decree, the supported enterprise must repay the entire supported amount to the state budget in the following cases:

a) Violating the law on investment, the law on land, and other relevant laws leading to the termination of the investment project under the law on investment or land recovery under the law on land; the time limit for repayment is no later than 01 month from the date of termination of the investment project or the date the competent authority issues the land recovery decision due to legal violations;

In this case, the competent authority shall send the decision on project termination and land recovery to the Department of Finance and the provincial/municipal Tax Department to monitor and recover the support amount corresponding to land sublease rental reduction from the enterprise in accordance with the law on tax administration and other relevant laws;

b) Transferring land use rights or transferring land use rights associated with assets on the land to other investors or enterprises that are not subjects eligible for land sublease rental support; the time limit for repayment is no later than 01 month from the date the transfer contract is signed by the parties in accordance with the civil law and other relevant laws;

In this case, the supported enterprise and the investor of a project for investment in and commercial operation of infrastructure the industrial park, industrial cluster, or technology incubator shall be responsible for sending relevant information and documents to the Department of Finance and the provincial/municipal Tax Department to monitor and recover the support amount corresponding to land sublease rental reduction from the enterprise in accordance with the law on tax administration and other relevant laws;

c) In cases exceeding the 01-month time limit specified at Points a and b of this Clause, the enterprise must pay late payment interest in accordance with the law on tax administration and other relevant laws, calculated on the support amount corresponding to land sublease rental reduction.

9. In case where an enterprise has received the support amount corresponding to land sublease rental reduction as specified in this Article, but subsequently, through inspection, examination, or audit, the authority with inspection, examination, or auditing functions discovers that the enterprise is not eligible for such support, the enterprise must repay the support amount corresponding to land sublease rental reduction and pay late payment interest to the state budget in accordance with the law on tax administration, calculated on the support amount corresponding to land sublease rental reduction. The duration for calculating late payment interest shall be from the time the support amount was received to the time the competent state authority decides to recover the support amount corresponding to land sublease rental reduction.

Article 6. Support for leasing public houses and land

1. State support for leasing public houses and land as prescribed in Article 8 of Resolution No. 198/2025/QH15 shall be implemented through the leasing of houses and land from organizations with local house management and business functions in accordance with the Government's Decree No. 108/2024/ND-CP dated August 23, 2024, on the management, use, and exploitation of public houses and land not used for residential purposes assigned to organizations with local house business functions for management for management (as amended and supplemented under Article 1 of the Government's Decree No. 286/2025/ND-CP dated November 03, 2025, amending and supplementing several articles of Decrees in the field of public asset management and use).

2. Eligible subjects for support in leasing public houses and land shall include small- and medium-sized enterprises, supporting industry enterprises, and innovative enterprises.

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

3. Forms of support:

a) Leasing of houses through the price listing method as prescribed in Article 14 of Decree No. 108/2024/ND-CP (as amended and supplemented under Article 1 of Decree No. 286/2025/ND-CP);

b) Rental reduction as prescribed in Clause 2, Article 16 of Decree No. 108/2024/ND-CP (as amended and supplemented under Article 1 of Decree No. 286/2025/ND-CP);

c) Rental reduction as prescribed at Point b, Clause 8, Article 1 of Decree No. 286/2025/ND-CP.

4. Principles of support:

a) The support for leasing public houses and land as prescribed in Clauses 1, 2, and 3 of this Article must ensure the correct subjects, fairness, publicity, transparency, efficiency, and legality;

b) In case where multiple enterprises apply to lease the same property, the selection of lessees shall be conducted according to the principles prescribed in Clause 5, Article 14 of Decree No. 108/2024/ND-CP;

c) The management and use of proceeds from house leasing and the handling of violations shall be carried out in accordance with Decree No. 108/2024/ND-CP (as amended and supplemented under Article 1 of Decree No. 286/2025/ND-CP);

d) Organizations with local house management and business functions, as well as the eligible subjects for support in leasing public houses and land as prescribed in Clause 2 of this Article, shall fully exercise the rights and fulfill the responsibilities prescribed in Article 28 and Article 29 of Decree No. 108/2024/ND-CP (as amended and supplemented under Article 1 of Decree No. 286/2025/ND-CP).

5. Based on the Decree No. 108/2024/ND-CP (as amended and supplemented under Article 1 of Decree No. 286/2025/ND-CP), Clauses 1, 2, 3, and 4 of this Article, and actual local conditions, the Provincial-level People's Committee shall specify the list of public assets for lease, criteria, support levels, forms of support, and leasing sequences and procedures for each type of asset 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. Innovative startup investment fund management companies as prescribed by the Law on Support for Small- and Medium-Sized Enterprises, innovative startups, and intermediary organizations supporting innovation startups having income from innovative startup and innovation activities as prescribed by the Law on Science, Technology, and Innovation and guiding documents:

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

b) The period of tax exemption or reduction shall be calculated consecutively from the first year the enterprise has taxable income from innovative startup and innovation activities. In case the enterprise has no taxable income within the first 03 years from the first year of generating revenue, the tax exemption or reduction period shall be calculated from the fourth year;

c) Must account for separately the income from innovative startup and innovation activities eligible for tax exemption and reduction in this Clause from other non-incentivized production and business income. In case where separate accounting is not possible, the portion of income from incentivized activities shall be determined as equal to (=) total taxable income multiplied (x) by the percentage (%) of revenue or deductible expenses of the tax-incentivized production and business activities to the total revenue or total deductible expenses of the innovative startup, the innovative startup investment fund management company, or the intermediary organization supporting innovative startup during the tax period.

In case where there are revenue or deductible expense items that cannot be accounted for separately, such revenue or deductible expense items shall be determined based on the ratio between the revenue or deductible expenses of the tax-incentivized production and business activities to the total revenue or deductible expenses of the innovative startup, the innovative startup investment fund management company, or the intermediary organization supporting innovative startup.

2. Enterprises having income from the transfer of shares, capital contributions, the right to contribute capital, the right to purchase shares, or the right to purchase capital contributions in innovative startups:

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

b) Income from the transfer of shares, capital contributions, the right to contribute capital, the right to purchase shares, or the right to purchase capital contributions as specified in this Clause shall be income derived from the transfer of a portion or the whole of the shares, capital contributions, the right to contribute capital, the right to purchase shares, or the right to purchase capital contributions in innovative startups (including the sale of the enterprise), excluding income from the transfer of stocks or the right to purchase stocks of public companies, organizations listed or registered for trading under the law on securities;

c) In the case of selling an entire single-member limited liability company owned by an organization in the form of a capital transfer associated with real estate, corporate income tax shall be declared and paid as real estate transfer activities.

3. Small- and medium-sized enterprises registering for the first time:

a) Shall be exempt from corporate income tax for 03 years from the date of issuance of the first-time Enterprise Registration Certificate. The tax exemption period shall be calculated consecutively from the first year the first-time Enterprise Registration Certificate is issued. In case where the Enterprise Registration Certificate was issued before the effective date of Resolution No. 198/2025/QH15 and the incentive period is still applicable, the enterprise shall enjoy the incentives specified in this Clause for the remaining duration;

b) The incentives specified in this Clause shall not apply to:

b1) Newly established enterprises resulting from mergers, consolidations, divisions, separations, ownership transfers, or transformations of enterprise type;

b2) Newly established enterprises whose legal representative (except where the legal representative is not a capital contributing member), general partner, or the person with the highest capital contribution has participated in business activities as a legal representative, general partner, or the person with the highest capital contribution in enterprises that are currently operating or have been dissolved for less than 12 months from the date of dissolution of the old enterprise to the date of establishment of the new enterprise;

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

4. During the same period, if an innovative startup, an innovative startup investment fund management company, an intermediary organization supporting innovative startups, or a small- and medium-sized enterprise has income eligible for tax exemptions or reductions under Clause 1 and Clause 3 of this Article, while also being eligible for other tax incentives under different regulations, it may choose the most favorable tax incentives and shall implement such choice consistently throughout the exemption or reduction period.

5. In the event that the first tax period of an innovative startup, an innovative startup investment fund management company, an intermediary organization supporting innovative startups, or a small- and medium-sized enterprise as specified in Clause 1 and Clause 3 of this Article has a duration of production and business activities eligible for tax exemption or reduction of less than 12 months, the enterprise may choose to apply the tax exemptions or reductions under this Decree starting from that first tax period, or register with the tax authority to commence the tax exemption or reduction period from the subsequent tax period.

Article 8. Personal income tax exemption and reduction

1. Individuals having income from the transfer of shares, capital contributions, the right to contribute capital, the right to purchase shares, or the right to purchase capital contributions in innovative startups shall be exempt from personal income tax for such income.

Income from the transfer of shares, capital contributions, the right to contribute capital, the right to purchase shares, or the right to purchase capital contributions as specified in this Clause shall be income derived from the transfer of a portion or the whole of the shares, capital contributions, the right to contribute capital, the right to purchase shares, or the right to purchase capital contributions in innovative startups (including the sale of the enterprise), excluding income from the transfer of stocks or the right to purchase stocks of public companies, organizations listed or registered for trading under the law on securities.

In the case of selling an entire enterprise owned by an individual in the form of a capital transfer associated with real estate, personal income tax shall be declared and paid as real estate transfer activities.

2. Individuals who are experts or scientists as prescribed by the Law on Science, Technology, and Innovation and guiding documents, having income from salaries and wages received from innovative startups, research and development centers, or  intermediary organizations supporting innovative startups, shall be exempt from tax for a period of 02 years (24 consecutive months) and enjoy a 50% reduction in tax payable for the subsequent 04 years (48 consecutive months) for such income.

The tax exemption and reduction period shall be calculated continuously from the month of generating the income eligible for tax exemption or reduction. In case where the income arises during a month, that month shall be counted as a full month for the duration of the tax exemption or reduction.

In case where an individual concurrently has income from salaries and wages eligible for tax exemption or reduction under this Clause and other income from salaries and wages, the amount of personal income tax to be exempted or reduced 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 set aside a maximum of 20% of their taxable corporate income to establish the Science, Technology, Innovation, and Digital Transformation Development Fund.

The Science, Technology, Innovation, and Digital Transformation Development Fund shall be the enterprise's science and technology development fund as prescribed by the Law on Science, Technology, and Innovation and guiding documents. The setting aside of the fund shall be carried out in accordance with the law on corporate income tax.

2. Enterprises may include the following in deductible expenses when determining taxable corporate income:

a) Training and retraining costs incurred by large enterprises for personnel of small- and medium-sized enterprises participating in the chain.

Human resource training and retraining costs of the enterprise shall be determined in accordance with the Labor Code and guiding documents.

Small- and medium-sized enterprises participating in the chain of a large enterprise shall be small- and medium-sized enterprises that have signed cooperation contracts with the large enterprise in accordance with the Civil Code and guiding documents.

Large enterprises are defined as enterprises that are not micro, small, or medium enterprises as prescribed by 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 for scientific research and technological development activities, which shall be calculated at 200% of the actual costs of such activities at the enterprise.

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

1. The State shall provide free digital platforms integrated with digital transformation solutions to small enterprises, micro enterprises, business households, and individual businesses. These platforms shall include accounting software capable of integrating with e-invoice software and digital signature services used by such small enterprises, micro enterprises, business households, and individual businesses.

2. The Ministry of Finance shall be responsible for organizing the leasing and procurement of digital platform products and services, ensuring openness, transparency, consistency with the balancing capacity of the state budget, and compliance with Clauses 3 and 4 of this Article to implement the Clause 1 of this Article. The scope of leasing and procurement shall include management, operation, maintenance, and upgrade services for digital platforms and accounting software to meet professional accounting requirements and regimes issued during the procurement process. The leasing and procurement of products and services shall be conducted in accordance with laws on information technology, the law on bidding, the law on the state budget, and other relevant laws.

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

4. Accounting software must satisfy the following minimum professional and technical requirements:

a) Accounting processes and transactions established within the software must ensure compliance with the law on accounting, the law on tax, and other relevant laws; without altering the nature, principles, or methods of accounting or the information and data presented in accounting books and financial statements.

b) The processing of accounting processes and interrelated information and data must be accurate, consistent, and non-redundant. When making corrections, the software must leave an audit trail of the contents recorded in the accounting books in chronological order;

c) Information and data on the accounting software must be secure, safe, and compliant with laws on confidentiality, safety, and information security. The software must provide functions for the storage and backup of accounting data for micro-enterprises, small enterprises, household businesses, and individual businesses using a cloud computing service model, meeting the minimum retention periods required by the Law on Accounting and guiding documents. The established information system must be capable of alerting or preventing intentional interference that alters the information and data recorded in the accounting books.

d) Providing full and timely output information and data upon request by competent authorities and users of data and information;

dd) Being capable of upgrades, modifications, and supplements in accordance with changes in the law on accounting, tax, and other relevant laws;

e) Being capable of or ready for integration with tax systems and other relevant software during the performance of accounting operations (e-invoice software, digital signatures, etc.).

5. Small enterprises, micro-enterprises, household businesses, and individual businesses shall be provided with accounts and use free software on digital platforms as specified in Clause 1 of this Article upon demand. The Ministry of Finance shall provide guidance on the processes and procedures for the provision, management, and operation of digital platforms and accounting software for these small enterprises, micro-enterprises, household businesses, and individual businesses.

6. The organization of budget estimation, appraisal, approval of support costs, and annual final settlement reports shall comply with current laws, ensuring effective, transparent, and public use of the state budget and other mobilized resources.

Article 11. Support for free training services on corporate governance, accounting, tax, and human resources for small enterprises, micro enterprises, business households, and individual businesses

1. The state budget shall provide 100% support for the total cost of corporate governance training courses (including accounting, tax, and human resource management) for small enterprises, micro-enterprises, household businesses, and individual businesses.

2. Supported subjects:

a) Micro-enterprises and small enterprises;

b) Household businesses as determined by the law on enterprise registration;

c) Individual businesses as defined in Clause 3, Article 3 of Resolution No. 198/2025/QH15.

3. Principles of support: Implementing in accordance 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, detailing and guiding the implementation of a number of articles of the Law on Support for Small- and Medium-Sized Enterprises.

4. Supporting agencies: Being implemented in accordance with Decree No. 80/2021/ND-CP and its guiding documents; People's Committees of communes, wards, special zones under provincial level, and their subordinate units.

5. The organization of training courses shall comply with Clauses 1, 2, and 3, Article 14 of Decree No. 80/2021/ND-CP and its guiding documents, with the exception of the regulation regarding a maximum support rate of 70% of the total cost of the training course specified at Point a, Clause 1 and Point a, Clause 3, Article 14 of Decree No. 80/2021/ND-CP. The support rate for small enterprises, micro-enterprises, household businesses, and individual businesses shall be applied in accordance with Clause 1 of this Article.

6. The support process for micro-enterprises, small enterprises, household businesses, and individual businesses shall comply with Clauses 1, 2, 4, and 5, Article 32 of Decree No. 80/2021/ND-CP and its guiding documents. The declaration form for support requests of household businesses and individual businesses shall follow the form provided in Appendix III issued with this Decree.

Chapter V

ORGANIZATION OF IMPLEMENTATION

Article 12. Responsibilities of ministries, ministerial-level agencies, and government-attached agencies

1. The Ministry of Finance shall be responsible for:

a) Based on the balancing capacity of the central budget, consolidating plans and budget estimations, and reporting to competent authorities on the arrangement and allocation of state budget estimates to ministries and ministerial-level agencies, as well as targeted supplements to local authorities to implement the support policies prescribed in this Decree in accordance with the Law on the State Budget and relevant laws;

b) Periodically before December 25 of each year, reporting to the Government on the implementation results of the support policies prescribed in this Decree, integrated into the general report on the 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 Political Bureau on private sector development;

c) Taking responsibility for inspections, examinations, and the handling of violations in the implementation of the support policies prescribed in this Decree in accordance with the law.

2. Ministries, ministerial-level agencies, and Government-attached agencies, within the scope of their duties and powers, shall be responsible for:

a) Formulating annual plans and state budget estimations to implement support policies within their managed sectors and fields as prescribed in this Decree, and submitting them to the Ministry of Finance for consolidation;

b) In case where ministries, sectors, or Government-attached agencies implement support policies under this Decree, reporting the implementation results of the year to the Ministry of Finance before November 30 of each year for consolidation into the report to the Government.

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

1. Assigning the Department of Finance to act as the focal point, coordinating with relevant departments and sectors to formulate plans and implement the support policies prescribed in this Decree for submission to the Provincial-level People’s Committee for approval.

2. Based on the balancing capacity of the local budget, the Provincial-level People’s Committee shall submit to the Provincial-level People’s Council the allocation of the local budget estimates to support enterprises, household businesses, and individuals on an annual basis within the province.

3. Based on actual needs and the allocation capacity of the local budget, formulating plans and budget estimations to propose targeted supplements from the central budget to the locality for supporting enterprises, household businesses, and individual businesses as prescribed in this Decree, and submit them to the Ministry of Finance for consolidation and reporting to competent authorities.

4. Taking responsibility for inspections, examinations, and the handling of violations within their management scope regarding the implementation of support policies prescribed in this Decree in accordance with the law.

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

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

1. Coordinating with ministries, ministerial-level agencies, Government-attached agencies, and Provincial-level People’s Committees to perform support activities for enterprises, household businesses, and individual businesses as prescribed in this Decree.

2. Mobilizing resources to implement support for enterprises, household businesses, and individual businesses as prescribed in this Decree.

Article 15. Responsibilities of enterprises, household businesses, and individual businesses

1. Providing information and documentation regarding the enterprise, household business, or individual business in a timely, complete, and accurate manner as requested by the supporting agencies or organizations, and be held legally responsible for the provided information and documentation.

2. Complying with legal regulations; fulfilling obligations to the State.

3. Strictly implementing commitments made to supporting agencies and organizations. Arranging reciprocal resources to receive, coordinate, and effectively organize the implementation of the supported resources.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 16. Effect

1. This Decree takes effect from the date of its signing, with the exception of Clauses 2 and 3 of this Article.

2. The Clause 1 and Clause 3 of Article 7, and Article 9 of this Decree take effect on the date Resolution No. 198/2025/QH15 comes into force and apply to the 2025 tax period onwards.

3. The Clause 2 of Article 7 and Article 8 of this Decree takes effect on the date Resolution No. 198/2025/QH15 comes into force.

4. Matters regarding corporate income tax and personal income tax not specified in this Decree shall be implemented in accordance with current laws on corporate income tax, personal income tax, and tax administration.

5. The exemption of fees and charges prescribed in Clause 8, Article 10 of Resolution No. 198/2025/QH15 shall apply to all organizations, individuals, and enterprises that require the reissuance or replacement of documents due to the arrangement or reorganization of the state apparatus in accordance with the law.

6. In the event of conflicting provisions on the same matter between this Decree and other Government Decrees, the provisions of this Decree shall prevail. In case where other Decrees provide for more preferential or favorable policies than this Decree, the beneficiaries may choose to apply the most beneficial incentives.

7. In the event that legal documents referenced in this Decree are amended, supplemented, or replaced by other legal documents, the provisions of the newly amended, supplemented, or replaced documents shall apply.

Article 17. Implementation responsibility

Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of Provincial-level People’s Committees, and relevant agencies, organizations, and individuals shall be responsible for the implementation of this Decree.