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 of May 17, 2025, on a number of special mechanisms and policies for private economy development^[1]

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

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 promulgates the Decree detailing and guiding the implementation of a number of articles of the National Assembly’s Resolution No. 198/2025/QH15 of 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 of May 17, 2025, on a number of special mechanisms and policies for private economy development (below referred to as Resolution No. 198/2025/QH15).

Article 2. Subjects of application

This Decree applies to enterprises, business households, business individuals, and other related organisations and individuals.

Article 3. Interpretation of terms

1. Supporting industry enterprise means an enterprise engaged in manufacturing and processing of raw materials, auxiliary materials, materials, components and spare parts for supply to the manufacture of finished products.

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

3. Innovative start-up support intermediary organisation means an innovative start-up support centre, an innovation centre or an organisation conducting innovation support or innovative start-up support activities in accordance with the Law on Science, Technology and Innovation and guiding documents.

4. Technology incubator means an incubator defined in 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 digitised from a paper document, which accurately and integrally reflects the content and format of the paper document. Electronic documents shall be in “.pdf” format. The filename of an electronic document must correspond to the designated title of the document type. Digital signatures may be inserted directly onto electronic documents as substitutes for physical signatures on paper documents.

Chapter II

SUPPORT FOR ACCESS TO LAND AND PRODUCTION AND BUSINESS PREMISES

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

1. Provincial-level People’s Committees shall publicly post on their portals and websites information on principles, criteria and norms of investment support and support contents as specified in Clauses 1 and 3, Article 7 of Resolution No. 198/2025/QH15; and the specific land area of each industrial park or technology incubator reserved for lease or sublease to hi-tech enterprises in the private economic sector, small- and medium-sized enterprises and innovative start-up enterprises under Clauses 2 and Clause 4, Article 7 of Resolution No. 198/2025/QH15.

2. Project owners may not include the State’s capital or funds as support in the total investment capital of investment projects on construction and commercial operation of infrastructure of industrial parks and technology incubators, and shall be responsible for the renovation, maintenance and management of such infrastructure facilities after they have undergone acceptance testing and are handed over from the project owners or competent state agencies. The forms, order and procedures for providing capital investment support for building infrastructure systems of industrial parks and technology incubators must comply with the laws on the state budget and public investment, regulations of provincial-level People’s Committees and relevant regulations.

3. In case an industrial park is invested in phases, its land area specified in Clause 4, Article 7 of Resolution No. 198/2025/QH15 shall be determined for each phase. Two years after the completion of infrastructure construction investment for a specific phase, if the infrastructure is not leased or subleased to any hi-tech enterprises in the private economy sector, small- and medium-sized enterprises or innovative start-up enterprises, the project owner that commercially operate infrastructure of the industrial park may lease or sublease the infrastructure to other enterprises.

Article 5. Refund of reduced rental amounts for land in industrial parks, cottage industry zones and technology incubators under Clause 6, Article 7 of Resolution No. 198/2025/QH15

1. Provincial-level People’s Committees shall publicly post on their portals and websites information about the reduced land rental rates specified in Clause 6, Article 7 of Resolution No. 198/2025/QH15 for the subjects specified in Clause 3 of this Article.

2. Subjects eligible and conditions for refund: Project owners of investment projects on construction and commercial operation of infrastructure of industrial parks, cottage industry zones and technology incubators (below referred to as project owners) shall be refunded the reduced land rental amounts when fully meeting the following conditions:

a/ Having a land area for sublease to the enterprises specified in Clause 3 of this Article under decisions of provincial-level People’s Committees;

b/ Having concluded a land lease contract with an enterprise specified in Clause 3 of this Article, containing information on the reduced land rental rate as specified in Clause 6, Article 7 of Resolution No. 198/2025/QH15;

c/ Having the land rental paid by the enterprise specified in Clause 3 of this Article in accordance with the contract within the year the refund is requested. The project owner shall make a request for the refund of the land rental within 12 months from the date the parties pay the rental under the concluded land lease contract.

3. Subjects eligible for support: enterprises subleased land in industrial parks, cottage industry zones and technology incubators (below referred to as eligible enterprises), including:

a/ Enterprises having hi-tech enterprise certificates issued in accordance with the law on high technology and classified as enterprises in the private economy sector in accordance with the law on statistics;

b/ Small- and medium-sized enterprises as defined in the Law on Support for Small- and Medium-Sized Enterprises and guiding documents;

c/ Innovative start-up enterprises recognised under the Law on Science, Technology and Innovation and guiding documents.

4. Forms of refund:

a/ Clearing against the land rental amount payable by the project owner in a year, in case the project owner pays land rental on an annual basis and has not yet fulfilled the payment obligation. In case the reduced land rental amount for an enterprise exceeds the land rental amount payable by the project owner in the year, the difference shall be refunded from the state budget to the project owner;

b/ Making refund from the state budget, in case the project owner has fully paid the land rental amount or has been granted exemption from the whole land rental amount by the State for the entire land lease term.

5. Funding sources for the refund shall be allocated from central and local budgets corresponding to the percentage (%) of sharing of land rental between budget levels in accordance with the Law on the State Budget and guiding documents.

6. Order and procedures for refund:

a/ The project owner shall hand-deliver or send by post or online via the National Public Service Portal 1 set of the dossier specified in Clause 7 of this Article to the provincial-level Department of Finance;

b/ If the dossier is invalid, within 3 working days (based on the incoming correspondence stamp or the incoming date confirmation on the portal for dossier receipt), the provincial-level Department of Finance shall send a notice to the project owner directly (or by post or online) for the latter to complete the dossier;

c/ Within 7 working days after receiving a complete and valid dossier submitted by hand-delivery, by post or online, the provincial-level Department of Finance shall examine the dossier and report to the provincial-level People’s Committee for consideration and decision the refund of the reduced rental amount to the enterprise. The time for the project owner to complete the dossier shall not be included in the time limit specified in this Point;

d/ Within 3 working days after receiving the report from the provincial-level Department of Finance, the provincial-level People’s Committee shall issue a decision on approval of the to-be-refunded amount and form of refund and forward it to the provincial-level Department of Finance for the latter to notify the project owner of the administrative procedure settlement result. The provincial-level Department of Finance shall, based on the decision of the provincial-level People’s Committee, coordinate with the regional State Treasury office in making the refund from the state budget or notify the provincial-level tax agency to make the clearing;

dd/ In case the refund is cleared against the land rental amount payable in the year, within 2 working days after receiving the approval decision from the provincial-level People’s Committee, the provincial-level tax agency shall account and monitor the land rental amount payable by the project owner in accordance with the law on tax administration;

e/ In case the refund is made from the state budget, within 3 working days after receiving the approval document from the provincial-level People’s Committee, the State Treasury office shall make the refund into the project owner’s account in accordance with the law on the state budget.

7. A dossier of request for refund must comprise:

a/ A written request for the refund of the reduced rental amount to the eligible enterprise (made according to the form provided in Appendix I);

b/ A letter of confirmation of information of the enterprise subleased land in the industrial park, cottage industry zone or technology incubator (made according to the form provided in Appendix II) and the following documents:

b1/ A copy of the hi-tech enterprise certificate specified in the Law on High Technology and guiding documents, for the enterprises specified in Point a, Clause 3 of this Article;

b2/ A copy of the letter of recognition of the innovative start-up enterprise specified in the Law on Science, Technology and Innovation and guiding documents, for the enterprises specified in Point c, Clause 3 of this Article;

c/ A certified copy of the land lease contract signed between the project owner and the eligible enterprise as specified in Point b, Clause 2 of this Article;

d/ Copies of invoices, documents or papers proving that the eligible enterprise has paid the land rental during the year to the project owner; copies of invoices, documents or papers proving that the project owner has paid the land rental and a copy of the land rental payment notice issued by the tax agency (if any);

dd/ In case the dossier is submitted online, the documents specified in Points a, b, c and d of this Clause shall be submitted in electronic forms. Electronic dossiers have equal legal validity as paper dossiers in accordance with the law on e-transactions.

8. During the 5-year period of receiving the reduced land rental amount under Resolution No. 198/2025/QH15 and this Decree, the eligible enterprise shall refund the whole received amount into the state budget in the following cases:

a/ The enterprise commits violations of laws on investment and land and other relevant laws, making it fall into a case of termination of investment project under the law on investment or a case of land recovery under the land law; the time limit for the refund is 1 month from the date of termination of the investment project or from the date the competent authority issues the land recovery decision due to violations;

In this case, the competent authority shall forward the decision on termination of the investment project or the land recovery decision to the provincial-level Department of Finance and tax agency for monitoring and recovering the land rental amount in accordance with the law on tax administration and other relevant laws.

b/ The enterprise transfers land use rights or transfers land use rights associated with land-attached assets to other investors or enterprises that are ineligible for reduced land rental rates; the time limit for the refund is 1 month after the transfer contract is concluded by the parties in accordance with the civil law and other relevant laws.

In this case, the eligible enterprise and the project owner of the investment project on construction and commercial operation of infrastructure in industrial parks, cottage industry zones and technology incubators shall forward relevant information and documents to the provincial-level Department of Finance and tax agency for monitoring and recovering the land rental amount in accordance with the law on tax administration and other relevant laws.

c/ Past the 1-month time limit specified in Points a and b of this Clause, the enterprise shall pay late-payment interest corresponding to the received land rental amount in accordance with the law on tax administration and other relevant laws.

9. In case an enterprise has received the reduced land rental amount under this Article but later functional agencies detect through inspections, examinations or audits that the enterprise does not fall into a case eligible for the reduction as specified in this Article, the enterprise shall refund the received amount into the state budget and pay late-payment interest corresponding to the received amount in accordance with the law on tax administration. The period for calculating late-payment interest shall be counted from the time the enterprise receives the reduced land rental amount to the time the competent state agency issues the decision on recovery of such amount.

Article 6. Support for lease of houses and land areas as public assets

1. The State’s support for lease of houses and land as public assets specified in Article 8 of Resolution No. 198/2025/QH15 shall be provided through the lease of houses and land from organisations having the function of local housing management and business in accordance with the Government’s Decree No. 108/2024/ND-CP of August 23, 2024, on the management, use and exploitation of houses and land areas as public assets not used for residential purposes assigned to organisations having the function of local housing business for management, below referred to as Decree No. 108/2024/ND-CP, (as amended and supplemented under Article 1 of the Government’s Decree No. 286/2025/ND-CP of November 3, 2025, amending and supplementing a number of articles of Decrees in the field of public asset management and use), below referred to as Decree No. 286/2025/ND-CP.

2. Subjects eligible for support for lease of houses and land areas as public assets are small- and medium-sized enterprises, supporting industry enterprises and innovative enterprises.

An innovative enterprise specified in this Article is an innovative start-up enterprise recognised under the Law on Science, Technology and Innovation and guiding documents.

3. Forms of support:

a/ Being entitled to lease houses by the price-listing method specified 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/ Being entitled to house rental reduction under 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/ Being entitled to house rental reduction under Point b, Clause 8, Article 1 of Decree No. 286/2025/ND-CP.

4. Principles of support:

a/ The support for lease of houses and land areas as public assets specified in Clauses 1, 2 and 3 of this Article must ensure the eligible beneficiaries, fairness, openness, transparency, efficiency and lawfulness;

b/ In case multiple enterprises register to lease the same house, the selection of the eligible lessee must adhere to the principles specified in Clause 5, Article 14 of Decree No. 108/2024/ND-CP;

c/ The management and use of proceeds from house lease and the handling of violations must comply with Decree No. 108/2024/ND-CP (as amended and supplemented under Article 1 of Decree No. 286/2025/ND-CP);

d/ Organisations having the function of local housing management and business and beneficiaries of support for lease of houses and land areas as public assets specified in Clause 2 of this Article shall fully exercise the powers and perform the responsibilities specified in Articles 28 and 29 of Decree No. 108/2024/ND-CP (as amended and supplemented under Article 1 of Decree No. 286/2025/ND-CP).

5. Pursuant to 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 based on practical local conditions, provincial-level People’s Committees shall draw up the lists of public assets for lease, criteria, support levels, forms of support and the lease procedures for each type of asset as specified in 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 or reduction

1. Innovative start-up investment fund management companies specified in the Law on Support for Small- and Medium-Sized Enterprises, innovative start-up enterprises and innovative start-up support intermediary organisations that earn incomes from innovative start-up and innovation activities specified in the Law on Science, Technology and Innovation and guiding documents are entitled to the following incentives:

a/ Corporate income tax exemption or reduction within the durations specified in Clause 1, Article 10 of Resolution No. 198/2025/QH15;

b/ The period of tax exemption or reduction for incomes specified in this Clause shall be counted continuously from the first year an enterprise earns taxable incomes from innovative start-up or innovation activities; in case no taxable income is generated within the first 3 years from the first year the enterprise earns income from innovative start-up or innovation activities, the tax exemption or reduction period shall be counted from the fourth year;

c/ It is required to separately account income from innovative start-up and innovation activities eligible for tax exemption or reduction under this Clause from income from other production and business activities ineligible for tax incentives. In case separate accounting is impossible, the income from the tax incentive-eligible activities shall be determined by multiplying the total taxable income by the percentage (%) of revenue or deductible expense of tax incentive-eligible production and business activities to the total revenue or total deductible expense of the innovative start-up enterprise, innovative start-up investment fund management company or innovative start-up support intermediary organisation in the tax period.

In case an amount of income or deductible expense cannot be separately accounted, it shall be determined based on the ratio of the revenue or deductible expense of tax incentive-eligible production and business activities to the total revenue or deductible expense of the innovative start-up enterprise, innovative start-up investment fund management company or innovative start-up support intermediary organisation.

2. Enterprises earning incomes from the transfer of shares, capital contributions, rights to contribute capital, rights to purchase shares and rights to purchase capital contributions of innovative start-up enterprises are entitled to the following incentives:

a/ Corporate income tax exemption for such incomes;

b/ Incomes from the transfer of shares, capital contributions, rights to contribute capital, rights to purchase shares and rights to purchase capital contributions specified in this Clause are incomes from the transfer of part or the whole of the shares, capital contributions, rights to contribute capital, rights to purchase shares, or rights to purchase capital contributions of an innovative start-up enterprise (including also the sale of an enterprise), excluding incomes from the transfer of stocks or rights to purchase stocks of public companies, listed institutions or trading-registering institutions in accordance with the law on securities;

c/ In case of selling the whole of a single-member limited liability company owned by an organisation in the form of capital transfer associated with real estate, corporate income tax shall be declared and paid based on real estate transfer activities.

3. Small- and medium-sized enterprises making first business registration are entitled to the following incentives:

a/ Corporate income tax exemption for 3 years after they are issued enterprise registration certificates for the first time. The tax exemption period shall be counted continuously from the first year of issuance of such a certificate. In case an enterprise registration certificate is issued before the effective date of Resolution No. 198/2025/QH15 and the incentive application period has not yet expired, the enterprise is entitled to the incentives specified in this Clause for the remaining period;

b/ The incentives in this Clause shall not apply to:

b1/ Enterprises established as a result of merger, consolidation, division, splitting, ownership transfer, or enterprise transformation;

b2/ Newly established enterprises whose legal representatives (unless legal representatives are not capital-contributing members), general partners or persons with the highest capital contributions have participated in business activities in the same capacity in enterprises that are operating, or have been dissolved for less than 12 months from the date of dissolution of the former enterprises to the time of establishment of the new ones;

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

4. During the same period, if an innovative start-up enterprise, innovative start-up investment fund management company, innovative start-up support intermediary organisation or small- or medium-sized enterprise has an income eligible for tax exemption or reduction under Clauses 1 and 3 of this Article and simultaneously eligible for tax exemption or reduction different from those provided in this Decree, it may choose the most favourable tax exemption or reduction, which shall be applied stably without change throughout the tax exemption or reduction period.

5. In case in the first tax period, an innovative start-up enterprise, innovative start-up investment fund management company, innovative start-up support intermediary organisation or small- or medium-sized enterprise specified in Clauses 1 and 3 of this Article has the period of production and business activities eligible for tax exemption or reduction shorter than 12 months, it may choose to enjoy the tax exemption or reduction under this Decree right from the first tax period or register with the tax agency to start enjoying the tax exemption or reduction from the subsequent tax period.

Article 8. Personal income tax exemption or reduction

1. Individuals earning incomes from the transfer of shares, capital contributions, rights to contribute capital, rights to purchase shares and rights to purchase capital contributions of innovative start-up enterprises are entitled to personal income tax exemption for such incomes;

Incomes from the transfer of shares, capital contributions, rights to contribute capital, rights to purchase shares and rights to purchase capital contributions specified in this Clause are incomes from the transfer of part or the whole of the shares, capital contributions, rights to contribute capital, rights to purchase shares, or rights to purchase capital contributions of an innovative start-up enterprise (including also the sale of an enterprise), excluding incomes from the transfer of stocks or rights to purchase stocks of public companies, listed institutions or trading-registering institutions in accordance with the law on securities;

In case of selling the whole of the individual-owned enterprise in the form of capital transfer associated with real estate, personal income tax shall be declared and paid based on real estate transfer activities.

2. Experts or scientists defined in the Law on Science, Technology and Innovation and guiding documents who earn incomes from salaries and wages paid by innovative start-up enterprises, research and development centres or innovative start-up support intermediary organisations are entitled to tax exemption for 2 years (24 consecutive months) and a 50% reduction of payable tax amounts for the subsequent 4 years (48 consecutive months) for such incomes.

The tax exemption or reduction period shall be counted continuously from the month the incomes eligible for tax exemption or reduction are generated. If income arises within a month, the period for calculating tax exemption or reduction shall be counted as a full month.

In case an individual simultaneously has income from salaries and wages eligible for tax exemption or reduction specified in this Clause and income from other salaries and wages, his/her personal income tax amount to be 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. An enterprise may deduct up to 20% of its incomes for corporate income tax calculation for setting up the 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 as specified in the Law on Science, Technology and Innovation and guiding documents. The making of deduction for setting up funds must comply with the law on corporate income tax.

2. Enterprises may account as deductible expenses when determining incomes liable to corporate income tax for:

a/ Human resource training and retraining expenses covered by large enterprises for small- and medium-sized enterprises participating in their chains.

Human resource training and retraining expenses of enterprises shall be determined under the Labour Code and its guiding documents.

Small- and medium-sized enterprises participating in a large enterprise’s chain are small- and medium-sized enterprises that have concluded cooperation contracts with the large enterprise in accordance with the provisions on contracts in the Civil Code and guiding documents.

A large enterprise is an enterprise other than a micro-, small- or medium-sized enterprise defined in the Law on Support for Small- and Medium-Sized Enterprises and guiding documents.

b/ Expenses for research and development activities of enterprises must comply with the Law on Science, Technology and Innovation and guiding documents regarding scientific research and technological development activities and must be equal to 200% of actual costs of such activities at the enterprises.

Article 10. Support for free provision of digital platforms and shared-use accounting software for small- and micro-sized enterprises, business households and business individuals

1. The State shall provide free of charge to small- and micro-sized enterprises, business households and business individuals a digital platform integrated with digital transformation solutions, including accounting software capable of integrating with electronic invoice software and digital signature services used by such micro- and small-sized enterprises, business households and business individuals.

2. The Ministry of Finance shall organise the lease or procurement of digital platform products and services and accounting software, ensuring openness, transparency, conformity with the fund-balancing capacity of the state budget and compliance with Clauses 3 and 4 of this Article to implement Clause 1 of this Article. The scope of leasing or procuring products and services also includes management, operation, maintenance and upgrading services for digital platforms and accounting software to meet management requirements and accounting operations requirements under issued accounting regimes in the course of leasing or procuring products and services. The lease or procurement of products and services must comply with laws on information technology, bidding and the state budget and other relevant laws.

3. Providers of digital platform products and services and accounting software may not commit acts of competition restriction or unfair competition practices as specified in the law on competition.

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

a/ Accounting processes and operations established on the software must comply with the laws on accounting and tax and other relevant laws without changing the nature, principle and methods of accounting or information and data shown on accounting books and financial statements;

b/ The processing of accounting processes, inter-related information and data must ensure accuracy, consistency and non-overlap. Any corrections must ensure retention of trails of the recorded entries in the accounting books in a chronological order;

c/ Information and data on the accounting software must be kept confidential and safe and comply with the regulations on information confidentiality and security. The software must provide functions of storing and backing up accounting data of micro- and small-sized enterprises, business households and business individuals via a cloud computing service model, meeting the requirement on the minimum storage period specified in the Law on Accounting and guiding documents. The established information system must be capable of warning or blocking deliberate interventions that alter the accounting information and figures recorded in accounting books;

d/ To fully and promptly provide output information and data at the request of competent agencies and information and data users;

dd/ To be capable of being upgraded, modified or supplemented in alignment with changes in the laws on accounting and tax and other relevant laws;

e/ To be capable of connecting or ready for tax connection with related software upon the performance of accounting jobs (electronic invoice software, digital signatures, etc.).

5. Small- and micro-sized enterprises, business households and business individuals may be provided with accounts and use free software on the digital platform specified in Clause 1 of this Article if they so wish. The Ministry of Finance shall provide guidance on the order and procedures for providing, managing and operating the digital platform and accounting software for small- and micro-sized enterprises, business households and business individuals.

6. The estimation, appraisal and approval of expenses for the support and formulation of annual account-finalisation reports must comply with current laws, ensuring the efficient, transparent and public use of budget sources and mobilised resources.

Article 11. Support in the form of free training services in corporate governance, accounting, tax and human resources for small- and micro-sized enterprises, business households and business individuals

1. The state budget shall cover all expenses for training courses on corporate governance (including also accounting, tax and human resource governance) for small- and micro-sized enterprises, business households and business individuals.

2. Subjects eligible for support:

a/ Micro- and small-sized enterprises;

b/ Business households defined in accordance with the law on enterprise registration;

c/ Business individuals defined in accordance with Clause 3, Article 3 of Resolution No. 198/2025/QH15.

3. Principles of support: To comply with Article 5 of the Law on Support for Small- and Medium-Sized Enterprises and Article 4 of the Government’s Decree No. 80/2021/ND-CP of August 26, 2021, detailing and guiding the implementation of a number of articles of the Law on Support for Small- and Medium-Sized Enterprises (below referred to as Decree No. 80/2021/ND-CP).

4. Supporting agencies: To comply with Decree No. 80/2021/ND-CP and guiding documents; People’s Committees of communes, wards and provincial-level special zones, and their subordinate units.

5. The organisation of training courses must comply with Clauses 1, 2 and 3, Article 14 of Decree No. 80/2021/ND-CP and guiding documents, excluding the provision on the maximum support rate of 70% of the total expenses for training courses as specified in Point a, Clause 1, and Point a, Clause 3, Article 14 of Decree No. 80/2021/ND-CP. The rate of support for small- and micro-sized enterprises, business households and business individuals must comply with Clause 1 of this Article.

6. The process of providing support for micro- and small-sized enterprises, business households and business individuals must comply with Clauses 1, 2, 4 and 5 of Article 32 of Decree No. 80/2021/ND-CP and guiding documents. The declaration for requesting support from business households and business individuals shall be made according to the form provided in Appendix III to this Decree.

Chapter V

ORGANISATION OF IMPLEMENTATION

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

1. The Ministry of Finance shall:

a/ Based on the fund-balancing capacity of the central budget, summarise plans and fund estimates, report such to competent authorities for arranging and allocating state budget estimates to ministries and ministerial-level agencies and providing target transfers to localities to implement the support policies specified in this Decree in accordance with the Law on the State Budget and relevant laws;

b/ Before December 25 every year, report to the Government on the results of implementation of the support policies specified in this Decree, and include them in the reports on the implementation of the Law on Support for Small- and Medium-Sized Enterprises and the implementation of the Political Bureau’s Resolution No. 68-NQ/TW of May 4, 2025, on private economy development;

c/ Conduct inspection and examination and handle violations in the implementation of the support policies specified in this Decree in accordance with law.

d/ Ministries, ministerial-level agencies and government-attached agencies shall, within the ambit of their tasks and powers:

a/ Formulate annual plans and state budget estimates to implement the support policies within the sectors and fields under their management in accordance with this Decree and send them to the Ministry of Finance for summarisation;

b/ In case ministries, sectors or government-attached agencies implement the support policies specified in this Decree, they shall send reports on the implementation results in the year to the Ministry of Finance before November 30 every year for summarisation and reporting to the Government.

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

1. To assign provincial-level Departments of Finance to act as the focal points to coordinate with provincial-level departments and sectors in formulating plans and implementing the support policies specified in this Decree, and submitting them to provincial-level People’s Committees for approval.

2. Based on the fund-balancing capacity of localities, to propose provincial-level People’s Councils to allocate local budget estimates to support local enterprises, business households and individuals on an annual basis.

3. Based on actual demands and local budgets’ fund allocation capacity, to formulate plans and estimates of target transfers from the central budget to localities to support enterprises, business households and business individuals in accordance with this Decree and submit them to the Ministry of Finance for summarisation and reporting to competent authorities.

4. To conduct inspection and examination and handle violations in the implementation of the support policies specified in this Decree in accordance with law.

5. Before November 30 every year, to send reports on the results of implementation of the support policies specified in this Decree to the Ministry of Finance for summarisation and reporting to the Government.

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

1. To coordinate with ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees in conducting support activities for enterprises, business households and business individuals according to this Decree.

2. To mobilise resources to provide support for enterprises, business households and business individuals according to this Decree.

Article 15. Responsibilities of enterprises, business households and business individuals

1. To provide information and documents about enterprises, business households or business individuals in a timely, complete and accurate manner as requested by supporting agencies or organisations and bear responsibility before law for the provided information and documents.

2. To comply with laws; to fulfil obligations towards the State.

3. To duly perform commitments made with supporting agencies and organisations. To arrange counterpart resources to receive, coordinate and efficiently use support resources.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 16. Effect

1. This Decree takes effect on the date of its signing, except Clauses 2 and 3 of this Article.

2. Clauses 1 and 3, Article 7, and Article 9, of this Decree take effect on the effective date of Resolution No. 198/2025/QH15 and shall apply from the 2025 tax period.

3. Clause 2, Article 7, and Article 8, of this Decree take effect on the effective date of Resolution No. 198/2025/QH15.

4. Corporate income tax and personal income tax matters not provided in this Decree must comply with the current laws on corporate income tax, personal income tax and tax administration.

5. The exemption from charges and fees specified in Clause 8, Article 10 of Resolution No. 198/2025/QH15 shall apply to all organisations, individuals and enterprises that are subject to re-issuance or renewal of relevant papers upon rearrangement or reorganisation of the state apparatus in accordance with law.

6. In case there are different provisions on the same issue between this Decree and other Decrees of the Government, this Decree shall prevail. In case another Decree provides policies that are more preferential or favourable than those in this Decree, the incentive beneficiaries may choose to apply the most beneficial incentive.

7. In case the legal documents referred to in this Decree are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

Article 17. Implementation responsibility

Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees and related agencies, organisations and individuals shall implement this Decree.-

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
NGUYEN CHI DUNG