Decree 205/2025/ND-CP amend Decree 111/2015/ND-CP on development of supporting industries

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 111/2015/ND-CP of November 3, 2015, on development of supporting industries[1]

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

Pursuant to Law No. 72/2025/QH15 on Organization of Local Administration;

Pursuant to Law No. 58/2024/QH15 on Public Investment, which has a number of articles amended and supplemented under Law No. 90/2025/QH15;

Pursuant to Land Law No. 31/2024/QH15, which has a number of articles amended and supplemented under Law No. 43/2024/QH15, Law No. 47/2024/QH15, and Law No. 58/2024/QH15;

Pursuant to Law No. 61/2020/QH15 on Investment, which has a number of articles amended and supplemented under Law No. 72/2020/QH14, Law No. 03/2022/QH15, Law No. 05/2022/QH15, Law No. 08/2022/QH15, Law No. 09/2022/QH15, Law No. 20/2023/QH15, Law No. 26/2023/QH15, Law No. 27/2023/QH15, Law No. 28/2023/QH15, Law No. 31/2024/QH15, Law No. 33/2024/QH15, Law No. 43/2024/QH15, Law No. 57/2024/QH15, and Law No. 90/2025/QH15;

Pursuant to Law No. 72/2020/QH14 on Environmental Protection, which has a number of articles amended and supplemented under Law No. 11/2022/QH15, Law No. 16/2023/QH15, Law No. 18/2023/QH15, Law No. 47/2024/QH15, and Law No. 54/2024/QH15;

Pursuant to Law No. 07/2017/QH14 on Technology Transfer, which has a number of articles amended and supplemented under Law No. 16/2023/QH15;

Pursuant to Law No. 04/2017/QH14 on Support for Small- and Medium-Sized Enterprises, which has a number of articles amended and supplemented under Law No. 64/2020/QH14;

Pursuant to Law No. 83/2015/QH13 on the State Budget, which has a number of articles amended and supplemented under Law No. 59/2020/QH14 and Law No. 56/2024/QH15;

Pursuant to Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Tax Laws;

Pursuant to Law No. 29/2013/QH13 on Science and Technology, which has a number of articles amended and supplemented under Law No. 28/2018/QH14 and Law No. 07/2022/QH15;

Pursuant to Law No. 21/2008/QH12 on High Technology, which has a number of articles amended and supplemented under Law No. 32/2013/QH13 and Law No. 67/2014/QH13;

At the proposal of the Minister of Industry and Trade,

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 111/2015/ND-CP of November 3, 2015, on development of supporting industries.

Article 1. To amend and supplement a number of articles of the Government’s Decree No. 111/2015/ND-CP of November 3, 2015, on development of supporting industries, as follows:

1. To amend and supplement a number of clauses of Article 3 as follows:

a/ To amend Clause 1 as follows:

“1. Supporting industries means industries that produce or process raw materials, auxiliary materials, materials, components and spare parts to be supplied for manufacturing finished products.”.

b/ To amend and supplement Clause 4 as follows:

“4. Supporting industry development activities include:

Promoting and attracting domestic investment and foreign investment in supporting industries; connecting, and providing assistance to, supporting industry enterprises for them to become suppliers of products for customers at home and abroad;

Assisting supporting industry enterprises in applying management systems and tools for improving productivity and quality to meet requirements of global production chains in corporate governance and production management;

Providing support for training for improvement of quality of human resources to meet requirements of sectors engaged in producing supporting industry products;

Providing support for research and development, trial production, and technology application, transfer and innovation in the production of supporting industry and material industry products;

Investing in projects on production and processing of supporting industry products;

Building databases, disseminating information and carrying out public communication about supporting industries;

Formulating standards, norms, processes and systems for assessment and recognition in the field of supporting industries;

Assisting supporting industry enterprises in applying information technology, carrying out digital transformation, and developing smart factory solutions in production processes and production management and corporate governance systems in order to raise the management and production capacity of enterprises to meet requirements of the Fourth Industrial Revolution;

Providing legal aid for supporting industry enterprises in order to provide information and legal knowledge and counseling to them;

Providing support for testing, inspection, measurement and quality control, assessment and certification of quality of supporting industry products;

Providing support for acquisition and merger of enterprises in the field of supporting industries.”.

2. To amend and supplement Clause 2, Article 4 as follows:

“2. Projects on construction of research and development facilities and centers for the production of supporting industry products are entitled to land rental exemption or reduction in accordance with the land law; and part of funding from the Program on development of supporting industries for making investment in research equipment.”.

3. To amend and supplement a number of points and clauses of Article 5 as follows:

a/ To amend Clause 1 as follows:

“1. Organizations and individuals engaged in the research, application, transfer, innovation and improvement of technologies for production of supporting industry products on the List of supporting industry products prioritized for development are entitled to incentives and support from the National Technology Innovation Fund, the National Foundation for Science and Technology Development, and the National Program on High Technology Development, incentives and support for technology transfer, and other incentives and support in accordance with current regulations.”.

b/ To add Points c and d to Clause 2 as follows:

“c/ Providing support not exceeding 50% of expenses for investment in machinery, equipment, model products, designs, software, training, hiring of consultants, inventions, transfer of intellectual property and industrial property rights, inspection of outcomes of projects on cooperation in technology research, application and transfer between enterprises and science and technology organizations;

d/ Providing support not exceeding 70% of expenses for performance of activities and tasks in order to improve the quality and increase the number of consultants and consultancy units in the field of technology application and transfer.”.

4. To add Point c to Clause 1, Article 6 as follows:

“c/ Students with extinction study results, lecturers, researchers, experts, management officials, technicians and technical workers are entitled to receive support from the Program on development of supporting industries and other human resource training programs and projects to cover expenses for domestic and overseas training and further training in techniques and technologies for production of supporting industry products.”.

5. To add Articles 6a, 6b, and 6c below Article 6 as follows:

“Article 6a. Support for environmental protection

1. Investment projects on development of supporting industrial parks, and industrial parks and clusters are entitled to incentives and support in environmental protection activities in accordance with the law on environmental protection.

2. Owners of projects on production of supporting industry products prioritized for development on the List of supporting industry products prioritized for development provided in Appendix I to this Decree are entitled to support in accordance with the law on environmental protection.

Article 6b. Legal support

Enterprises engaged in the production of supporting industry products on the List of supporting industry products prioritized for development provided in Appendix I to this Decree are entitled to legal support in accordance with the Law on Support for Small- and Medium-Sized Enterprises.

Article 6c. Support for testing, inspection, assessment and certification of quality

Enterprises engaged in the production of products on the List of supporting industry products prioritized for development provided in Appendix I to this Decree are entitled to receive from the Program on development of supporting industries a support not exceeding 50% of:

1. Expenses for testing, assessment, inspection, and consultancy for certification of product quality, formulation and declaration of in-house standards; and expense for certification of quality management systems.

2. Expenses for renting laboratories for testing, inspection, assessment and certification of quality of supporting industry products.

3. Expenses for testing, inspection, assessment, and certification of product quality at testing, inspection, assessment and quality certification systems of state management agencies.

4. Expenses for testing of measuring device specimens; expenses for inspection, testing and calibration of measuring devices and measurement standards; and expense for issuance of quantification stamps meeting technical requirements on measurement.

5. Expenses for brand identification, registration of copyright and intellectual property rights, and issuance of article number codes and bar codes.

6. Expenses for testing and inspection of new, inventive goods and products.”.

6. To amend and supplement Article 8 as follows:

“Article 8. Market development support

Enterprises engaged in the production of products on the List of supporting industry products prioritized for development provided in Appendices I and II to this Decree are entitled to:

1. Priority for participation in state budget-funded support programs, such as the Program on development of supporting industries, the National Trade Promotion Program, the National Investment Promotion Program, and other programs and projects.

2. Support from the Program on development of supporting industries which must not exceed 70% of expenses for brand registration; and participation in exhibitions and trade fairs at home and abroad, and investment promotion programs, and trade connection and exchange programs; expenses for getting access to market information, support and counseling for enterprises to join the global production chain; market search and development; and service charges for enterprises engaged in the production of products on the List of supporting industry products prioritized for development.

3. Support not exceeding 70% of expenses for implementation of cooperation projects between organizations, enterprises and transnational corporations and domestic suppliers, and for building capacity of enterprises engaged in the production of supporting industry products to become suppliers.

4. Support not exceeding 70% of expenses for consultancy on acquisition and merger of enterprises in the field of supporting industries, covering legal procedures, search and provision of information, assessment of capacity of enterprises, and hiring of consultants or consultancy units.”.

7. To amend and supplement Article 9 as follows:

“Article 9. Technical center for supporting industrial development

1. Functions:

a/ To assist processing-manufacturing industry enterprises and supporting industry enterprises in organizing research and development activities; innovation; technology application, transfer and innovation; designing, trial production, measuring, analysis, assessment and inspection; training and consultancy; improvement of industrial productivity, and other activities through the supply of shared-use equipment, public non-business services, and other services;

b/ To organize supporting industry development activities specified in this Decree;

c/ To manage and use machinery and equipment procured with state budget funds in conformity with functions and tasks of centers and use them for business, joint-venture and association purposes in accordance with the Law on Management and Use of Public Assets;

d/ To cooperate with enterprises and organizations in investing in the construction of physical facilities, forming co-working spaces and incubators to carry out research and development activities, trial production, quality inspection, and other activities in conformity with functions and tasks of centers.

2. Incentives for the Center:

a/ Land and site incentives:

The Center is entitled to land rental exemption or reduction in accordance with the land law;

The Center is entitled to receive state budget funds for investment in the construction of their physical-technical facilities.

b/ Receipt of support, aid, donations and grants:

The Center may receive non-refundable official development assistance (ODA) for the performance of irregular tasks and non-refundable aid other than ODA of foreign agencies, organizations and individuals; donations and grants of foreign and domestic agencies, organizations and individuals for investment in the construction of physical facilities, payment of recurrent expenditures, provision of support for their operation and management in accordance with law;

c/ Tax incentives: The Center is entitled to tax incentives provided by the tax laws and guiding documents.”.

8. To amend and supplement Clause 2, Article 10 as follows:

“2. Contents:

a/ To provide support not exceeding 70% of expenses for capacity building of enterprises, establishment of linkages and connection between enterprises engaged in the production of supporting industry products and customers, helping them become product suppliers of multinational corporations and other supporting industry product producers at home and abroad; expansion of outlets of supporting industry products; and provision of consultancy on acquisition and merger of enterprises in the field of supporting industries;

b/ To provide enterprises with support not exceeding 70% of expenses in the application of management systems meeting requirements of the global production chains in corporate governance and production management; to innovate production processes and management processes up to relevant international standards;

c/ To provide support not exceeding 70% of expenses for the training of human resources to meet requirements of sectors engaged in the production of supporting industry products;

d/ To provide support not exceeding 50% of expenses for research and development, purchase and sale, application, transfer and innovation of technologies in the experimental production of components, spare parts and materials; research and production of basic raw materials and materials necessary for the production of supporting industry products;

dd/ To provide support up to 100% of expenses for dissemination and provision of information on policies, markets, supply and demand, and production capacity of supporting industries through organizing seminars, forums and conferences, publishing bulletins and publications, and advertising in other mass media;

e/ To provide support not exceeding 70% of expenses for undertaking international cooperation on the development of supporting industries; and attracting domestic and foreign investment in supporting industries through organizing or participating in national and international exhibitions, trade fairs and conferences for connection and promotion of investment;

g/ To provide support up to 100% of expenses for the formulation and issuance of standards, technical regulations, norms, processes and systems for assessment and recognition in supporting industries in conformity and harmony with international and regional standards;

h/ To provide support up to 100% of expenses for the purchase of machinery and equipment to build the capacity for technical centers for supporting industrial development established under schemes of the Ministry of Industry and Trade;

i/ To provide support up to 100% of expenses for the building, operation and exploitation of the system of databases on domestic and foreign processing-manufacturing industries and supporting industries; the building and operation of the portal on supporting industries; the provision of information on processing-manufacturing industries and supporting industries; and the formulation and issuance of criteria for assessment of capacity of supporting industry enterprises;

k/ To provide support not exceeding 70% of expenses for the application of information technology, digital transformation, and development of smart factory solutions in production processes and the production management and corporate governance system in order to raise the management and production capacity of enterprises to meet the requirements of the Fourth Industrial Revolution;

l/ To provide support not exceeding 50% of expenses for the testing, inspection, assessment and certification of quality, the formulation and declaration of in-house standards for supporting industry products.”.

9. To amend and supplement Article 11 as follows:

“Article 11. Subjects entitled to incentives, and conditions, order and procedures for issuance of letters of confirmation of entitlement to incentives

1. Subjects entitled to incentives:

Investment projects on production of products on the List of supporting industry products prioritized for development provided in Appendix I or Appendix II to this Decree.

2. Conditions for enjoyment of incentives:

A project will be considered for certification of enjoyment of incentives when satisfying the following conditions:

Its products are on the List of supporting industry products prioritized for development provided in Appendix I or Appendix II to this Decree. For products on the List of supporting industry products prioritized for development provided in Appendix II to this Decree, a certificate of conformity to the technical standards of the European Union (the standards issued by the European Committee for Standardization) or the equivalent is required;

Its technological line and system of machinery and equipment are qualified for the production of supporting industry products in order to raise the added value of such products. Supporting industry products must undergo production stages conformable with designs of the technological line and production processes, including mechanical, electro-chemical, chemical, and thermo-electric stages, etc., of the project to ensure the physical or mechanical transformation from raw materials, materials and other materials into products;

It fully satisfies the conditions for carrying out production activities;

It has at least 1 small- or medium-sized enterprise that produces and supplies main raw materials, materials or components and spare parts for the production of supporting industry products proposed for incentive certification.

3. A dossier of application for a letter of confirmation of entitlement to incentives must comprise:

An application for a letter of confirmation of entitlement to incentives (made according to Form No. 01 provided in Appendix III to this Decree);

Detailed commentaries on the project (made according to Form No. 02 provided in Appendix III to this Decree);

Detailed commentaries on the project’s products (made according to Form No. 03 provided in Appendix III to this Decree);

Copies of the original and modified versions of the investment certificate or investment registration certificate (unless it is not required to carry out procedures for issuance of investment registration certificate);

Copies of the project’s legal procedure documents as approved by the competent authority under the law on construction, including the construction permit, and the notice of results of the inspection of the acceptance testing of completed construction works;

Copies of the project’s legal procedure documents as approved by competent authority under the law on environmental protection, including the decision approving results of the appraisal of the environmental impact assessment report or the equivalent; the environmental registration certificate or environmental permit (or the component environmental permit approved by the competent authority in case the environmental permit is unavailable,) and other relevant papers (if any);

A copy of the certificate of conformity to the technical standards of the European Union (the standards issued by the European Committee for Standardization) or the equivalent if the project’s products on the List of supporting industry products prioritized for development provided in Appendix II to this Decree;

A copy of the contract with 1 small- or medium-sized enterprise that is a manufacturing enterprise on purchase of main raw materials, materials or components and spare parts for the production of supporting industry products proposed for incentive certification. The contract must remain valid by the time of dossier submission;

A set of the latest documents issued prior to the time of dossier submission and related to the export, purchase and sale of supporting industry products proposed for incentive certification (the customs declaration form for export or the substitute document under regulations, and commercial invoices or other relevant documents evidencing headings/subheadings of products).

4. Method and place of dossier submission:

a/ Small- and medium-sized enterprises shall submit dossiers at the provincial-level People’s Committees of the localities where their projects are implemented. The dossiers may be submitted by hand-delivery or by post or online via the public service portal (if any) to the provincial-level People’s Committees;

b/ Enterprises other than small- or medium-sized enterprises shall submit their dossiers at the Ministry of Industry and Trade. Dossiers may be submitted by hand-delivery or by post or online via the public service portal to the Ministry of Industry and Trade at https://dichvucong.moit.gov.vn.

5. Competence to issue letters of confirmation of entitlement to incentives:

a/ Provincial-level People’s Committees shall issue letters of confirmation of entitlement to incentives for projects of small- or medium-sized enterprises on production of supporting industry products on the List of supporting industry products prioritized for development.

In case a provincial-level People’s Committee issues a letter of confirmation of entitlement to incentives, it shall notify such to the Ministry of Industry and Trade.

b/ The Ministry of Industry and Trade shall issue letters of confirmation of entitlement to incentives for projects of enterprises other than small- or medium-sized enterprises on production of supporting industry products on the List of supporting industry products prioritized for development.

6. Time limit for dossier processing:

a/ An enterprise shall submit a dossier of application for a letter of confirmation of entitlement to incentives as specified in Clause 3 of this Article, which must comprise 1 original and 1 electronic copy in Vietnamese language. Foreign-language documents shall be translated into Vietnamese and the Vietnamese translations shall be notarized. The dossier envelope must show all required information on the applicant.

b/ Within 5 working days after receiving the enterprise’s dossier, the competent agency shall examine the dossier. In case the dossier is not complete or valid as required under Clause 3 of this Article, the competent agency shall request in writing the enterprise to supplement and complete the dossier.

c/ Past 20 days after receiving the competent agency’s request for dossier supplementation and completion, if the applying enterprise fails to make dossier supplementation and completion or make inadequate or invalid supplementation, the competent agency shall cease dossier processing.

d/ After the enterprise submits a complete and valid dossier, the competent agency shall appraise the dossier.

If it is necessary to clarify information provided in the dossier, the competent agency shall carry out a physical examination at the enterprise or request in writing the enterprise to explain such information.

dd/ Within 30 days after the competent agency receives a complete and valid dossier, if explanations about information in the enterprise’s dossier and results of the physical examination (if any) are satisfactory, the competent agency shall consider and issue a letter of confirmation of entitlement to incentives to the enterprise.

In case the dossier is complicated and needs more time for appraisal, the agency competent to issue letters of confirmation of entitlement to incentives may extend the time limit for dossier processing for no more than 45 days from the date of receipt of a complete and valid dossier. The extension shall be notified in writing to the applying enterprise, clearly stating the reason.”.

10. To add Articles 11a, 11b, 11c and 11d below Article 11 as follows:

“Article 11a. Modification of letters of confirmation of entitlement to incentives

1. A letter of entitlement to confirmation of incentives may be modified in case of a change in information therein.

2. A dossier of request for modification of a letter of confirmation of entitlement to incentives must comprise:

a/ A written request for modification of a letter of confirmation of entitlement to incentives (made according to Form No. 05 provided in Appendix III to this Decree);

b/ The originals or copies of relevant papers and documents supporting the modification.

3. Procedures for modification of a letter of confirmation of entitlement to incentives:

a/ The enterprise shall submit 1 dossier set specified in Clause 2 of this Article by hand-delivery or by post or online via the public service portal (if any) to the competent agency that has issued the letter of confirmation of entitlement to incentives.

b/ The competent agency shall examine the enterprise’ dossier of request for modification of the letter of confirmation of entitlement to incentives within 5 working days. In case the dossier is not complete and valid as required under Clause 2 of this Article, the competent agency shall send a written request for dossier supplementation and completion to the enterprise.

c/ Within 20 days after receiving the competent agency’s request, if the applying enterprise fails to make dossier supplementation and completion or make inadequate or invalid supplementation, the competent agency shall cease dossier processing.

d/ After the enterprise submits a complete and valid dossier, the competent agency shall appraise the dossier.

If it is necessary to clarify information provided in the dossier, the competent agency shall carry out a physical examination at the enterprise or request in writing the enterprise to explain such information.

dd/ Within 30 days after the competent agency receives a complete and valid dossier, if explanations about information in the enterprise’s dossier and results of the physical examination (if any) are satisfactory, the competent agency shall notify in writing results of the modification of the letter of confirmation of entitlement to incentives to the enterprise.

Article 11b. Examination after issuance of letters of confirmation of entitlement to incentives

1. Agencies in charge of examination:

The Ministry of Industry and Trade shall assume the prime responsibility for, and coordinate with related ministries, sectors and agencies in, examining projects entitled to incentives nationwide;

Provincial-level People’s Committees shall assume the prime responsibility for, and coordinate with related ministries, sectors and agencies in, examining projects entitled to incentives in their localities.

2. Forms of examination:

Based on state management requirements, on a biennial or an extraordinary basis, the Ministry of Industry and Trade or provincial-level People’s Committees shall form examination teams.

3. Examination contents: compliance with the provisions of this Decree.

4. Examined contents shall be recorded in minutes.

Article 11c. Revocation of letters of confirmation of entitlement to incentives

1. The competent agency that has issued a letter of confirmation of entitlement to incentives to an enterprise shall consider revoking such letter of confirmation in the following cases:

a/ In the course of production, there arises a change in the project or product entitled to incentives which has not yet been reported or has been untruthfully, inaccurately or inadequately reported to the competent agency that has issued the letter of confirmation;

b/ The enterprise has provided inaccurate information or forged the dossier of application for a letter of confirmation of entitlement to incentives or the dossier of request for modification of the letter of confirmation;

c/ The project no longer satisfies the conditions for entitlement to the incentives as specified in this Decree;

d/ Other cases as proposed by the examination team or a related functional agency;

dd/ The enterprise requests the competent agency to revoke the issued letter of confirmation.

2. The revocation of a letter of confirmation of entitlement to incentives must comply with a decision of the competent agency that has issued such letter of confirmation.

3. Within 5 working days after receiving the decision on revocation of its letter of confirmation of entitlement to incentives, the enterprise shall return the original letter of confirmation to the competent agency that has issued or modified such letter of confirmation.

4. The Ministry of Industry and Trade shall notify provincial-level People’s Committees of localities where projects are implemented of the revocation of letters of confirmation of entitlement to incentives. Provincial-level People’s Committees of localities where projects are implemented shall notify the revocation to the Ministry of Industry and Trade.

5. In case an incentive-entitled project on production of supporting industry products commits a violation and has its letter of confirmation of entitlement to incentives revoked under Point a, b, c or d, Clause 1 of this Article, the enterprise implementing such project shall refund incentive(s) it has received in accordance with relevant regulations.

6. In case an enterprise’s letter of confirmation of entitlement to incentives has been revoked, after 12 months from the date of issuance of the revocation decision, if an enterprise wishes to be issued a new letter of confirmation, it shall carry out the procedures specified in Article 11 of this Decree.

Article 11d. Re-issuance of letters of confirmation of entitlement to incentives

1. In case a letter of confirmation of entitlement to incentives is lost or damaged, a dossier of request for re-issuance of the letter of confirmation of entitlement to incentives must comprise 1 original of a written request for re-issuance of the letter of confirmation of entitlement to incentives (made according to Form No. 06 provided in Appendix III to this Decree), clearly stating the reason.

2. Procedures for re-issuance of a letter of confirmation of entitlement to incentives:

a/ The enterprise shall submit 1 dossier set specified in Clause 1 of this Article by hand-delivery or by post or by another appropriate mode to the competent agency that has issued the letter of confirmation of entitlement to incentives;

b/ In case the dossier is incomplete or invalid, the competent agency shall, within 5 working days after receiving the dossier, request in writing dossier supplementation and completion under regulations;

c/ Within 5 working days after receiving a complete and valid dossier, the competent agency shall consider and re-issue the letter of confirmation of entitlement to incentives. In case of refusal to re-issue the letter of confirmation of entitlement to incentives, the competent agency shall reply in writing, clearly stating the reason.”.

11. To amend Article 12 as follows:

“Article 12. Incentive policies for projects on production of supporting industry products on the List of supporting industry products prioritized for development

1. Tax incentives:

These projects are entitled to the incentives provided by the tax laws and guiding documents.

2. Land and water surface rental incentives:

These projects are entitled to land and water surface rental exemption or reduction in accordance with the land law.

3. Other investment incentives in accordance with law.”.

12. To amend and supplement Article 14 as follows:

“Article 14. Responsibilities of ministries and sectors

1. The Ministry of Industry and Trade shall assume the prime responsibility for performing the state management of supporting industry development activities, specifically as follows:

a/ Formulating and submitting to competent agencies for promulgation or promulgating according to its competence legal documents on development of supporting industries;

b/ Assuming the prime responsibility for planning and estimating funds for the implementation of the Program on supporting industry development and including budget estimates in its 5-year and annual socio-economic development plans;

c/ Reviewing and updating the List of supporting industry products prioritized for development to suit the practical conditions in each period, and submitting it to the Government for approval;

d/ Formulating and submitting to the Prime Minister for approval regulations on formulation, management and implementation of the Program on supporting industry development;

dd/ Defining functions, tasks, organizational structures, and regulations on operation of the Technical Center for supporting industrial development;

e/ Assuming the prime responsibility for, and coordinating with the Ministry of Science and Technology in, formulating and promulgating national technical regulations and formulating and declaring in-house standards on raw materials, materials, components and spare parts; formulating and proposing the Ministry of Science and Technology to declare national standards on raw materials, materials, components and spare parts in conformity with international standards;

g/ Assuming the prime responsibility for, and coordinating with ministries, sectors and localities in, guiding and removing hindrances to the development of supporting industries;

h/ Cooperating with organizations and individuals at home and abroad in attracting funds, investment and resources for the development of supporting industries;

i/ Setting specific forms of reports on the confirmation of entitlement to incentives and examination after issuance of letters of confirmation of entitlement to incentives for projects on production of supporting industry products on the List of supporting industry products prioritized for development;

k/ Coordinating with the Ministry of Finance in guiding the formulation and management of, and use of funds for, the Program on supporting industry development;

l/ Assuming the prime responsibility for, and coordinating with related ministries and sectors and provincial-level People’s Committees in, carrying out examination and inspection and deciding to withdraw incentive policies;

m/ Investing in the development of regional technical centers for supporting industrial development with state budget funds;

n/ Assuming the prime responsibility for, and coordinating with related ministries, sectors and agencies in, evaluating and commending on a biennial basis organizations and individuals that record excellent achievements in supporting industry development activities;

o/ Issuing certificates/letters of conformation of qualifications to organizations and individuals engaged in training human resources for supporting industries in accordance with law;

p/ Formulating and proposing the Prime Minister to add supporting industry development activities to the List of state budget-funded public non-business services in the fields under the Ministry of Industry and Trade’s state management.

2. The Ministry of Finance shall:

a/ Assume the prime responsibility for allocating non-business funds for the implementation of the Program on supporting industry development in accordance with the Law on the State Budget, and guiding the estimation and management of the use of such funds;

b/ Supplement detailed guidance on tax incentive policies for the development of supporting industry products according to its competence;

c/ Assume the prime responsibility for allocating public investment capital amounts for the implementation of the Program on supporting industry development in accordance with the Law on the State Budget, calling for ODA sources for the construction of centers for supporting industrial development in accordance with law;

d/ Assume the prime responsibility for, and coordinate with other ministries and sectors in, formulating policies to encourage foreign investors to use domestically produced supporting industry products;

dd/ Assume the prime responsibility for summarizing and reporting to the competent authority on medium-term and annual public investment plans for investment in the development of regional technical centers for supporting industrial development in accordance with the law on public investment;

e/ Coordinate with the Ministry of Industry and Trade in guiding, examining and supervising the use of funds for the implementation of the Program on supporting industry development.

3. The Ministry of Science and Technology shall:

a/ Assume the prime responsibility for, and coordinate with other ministries and sectors in, organizing scientific research and technology application and development activities to promote the development of supporting industry products to meet domestic production and export demands.

b/ Assume the prime responsibility for formulating and promulgating national technical regulations, formulating and declaring national standards falling under its management; providing support for technology transfer and protection of intellectual assets, providing training courses in management standards, and improving productivity and quality related to supporting industries.

c/ Provide support for search for patent and protection information and application of patents related to supporting industries.

4. The Ministry of Agriculture and Environment shall:

a/ Coordinate with the Ministry of Finance and related ministries and sectors in reviewing, studying, and proposing the addition of, land and environmental incentives for projects on production of supporting industry products on the List of supporting industry products prioritized for development;

b/ Supplement regulations guiding the implementation of the incentive and reimbursement mechanism for projects on production of supporting industry products on the List of supporting industry products prioritized for development in industrial parks that use land areas with infrastructure sub-leased from the industrial-park owners having paid land rental to the State.

5. The Ministry of Home Affairs shall:

a/ Assume the prime responsibility for, and coordinate with related ministries and sectors in, reviewing, amending and supplementing current regulations on highly qualified foreign experts and workers who directly participate in supporting industry development activities toward simplification of procedures for grant of work permits;

b/ Coordinate with the Ministry of Industry and Trade in training workers directly working in supporting industries for improvement of their qualifications.

6. Ministries, ministerial-level agencies and government-attached agencies shall, within the ambit of their tasks and powers, coordinate with the Ministry of Industry and Trade in performing the state management of supporting industry development under regulations.”.

13. To amend and supplement a number of clauses of Article 15 as follows:

a/ To amend Clause 3 as follows:

“3. Based on the resource-balancing capacity, formulate plans and estimate state budget funds for the implementation of the Program on supporting industry development in their localities from the state budget’s sources for recurrent expenditures and public investment expenditures, then submit them to People’s Councils for approval; and direct related agencies in providing support to supporting industry enterprises in accordance with this Decree.”.

b/ To amend Clause 4 as follows:

“4. Assign competent local agencies to organize the confirmation of entitlement to incentives and examination after issuance of letters of confirmation of entitlement to incentives; and make annual summary reports on the situation and results of the confirmation of entitlement to incentives and examination after issuance of letters of confirmation of entitlement to incentives to the Ministry of Industry and Trade.”.

c/ To add Clauses 7, 8 and 9 below Clause 6 as follows:

“7. Based on industrial development requirements and objectives and local resources, make investment in the development of technical centers for supporting industrial development in their localities on the basis of rearrangement of existing units; balance local budgets and allocate funds for investment in the construction of physical facilities and infrastructure and procurement of equipment for local technical centers for supporting industrial development.

8. Allocate land areas for the Ministry of Industry and Trade to build regional technical centers for supporting industrial development in accordance with the land law.

9. Evaluate and propose competent authorities to commend organizations and individuals that have recorded excellent achievements in supporting industry activities in their localities; coordinate with related agencies in appraising application dossiers and issuing certificates or letters of confirmation of qualifications to organizations and individuals that participate in supporting industry activities in their localities in accordance with law.”.

14. To add Article 15a as follows:

“Article 15a. Responsibilities of enterprises

1. Enterprises shall report on project implementation to the agency competent to issue letters of confirmation of entitlement to incentives before April 15 every year, counted from the year following the year they obtain the letters of confirmation, and incentives they are entitled to.

2. Enterprises shall commit to the accuracy and truthfulness of, and take total responsibility for, contents declared in their dossiers of application for letters of confirmation of entitlement to incentives and dossiers of request for modification of letters of confirmation of entitlement to incentives.

3. Enterprises shall report to the competent agency on any change in their projects and products that are proposed for issuance of the letters of confirmation and are already entitled to incentives during the production process.”.

15. The List of supporting industry products prioritized for development provided in the Appendix to the Government’s Decree No. 111/2015/ND-CP of November 3, 2015, on development of supporting industries, shall be replaced with the List provided in Appendix I to this Decree.

Article 2. Transitional handling

1. From the effective date of this Decree, support activities for the development of supporting industries that commence before the date this Decree takes effect may continue to be carried out under the approved contents, programs and plans; projects on production of supporting industry products that are currently entitled to the incentives provided in Decree No. 111/2015/ND-CP before the effective date of this Decree may continue to enjoy the approved incentives.

2. Enterprises that have submitted dossiers of request for support or incentives before the effective date of this Decree but have not yet obtained the competent agency’s approval shall re-submit such dossiers in accordance with this Decree for consideration and approval under regulations.

Article 3. Effect and implementation responsibility

1. This Decree takes effect on September 1, 2025.

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

On behalf of the Government
For the Prime Minister
Deputy Prime Minister
BUI THANH SON

* The Appendices to this Decree are not translated.