Decree 80/2021/ND-CP guiding the Law on Support for Small- and Medium-Sized Enterprises

DECREE

Detailing and guiding the implementation of a number of articles of the Law on Support for Small- and Medium-sized Enterprises^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the June 19, 2015 Law on Organization of Local Administration;

Pursuant to the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Local Administration;

Pursuant to the June 25, 2015 Law on the State Budget;

Pursuant to the June 13, 2019 Law on Public Investment;

Pursuant to the June 12, 2017 Law on Support for Small- and Medium-sized Enterprises;

At the proposal of the Minister of Planning and Investment,

The Government promulgates the Decree detailing and guiding the implementation of a number of articles of the Law on Support for Small- and Medium-sized Enterprises.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details and guides the implementation of a number of articles of the Law on Support for Small- and Medium-sized Enterprises regarding criteria for identification of small- and medium-sized enterprises, support in terms of technology, information, consultancy, and human resource development, support for small- and medium-sized enterprises transformed from business households, small- and medium-sized innovative startup enterprises, and small- and medium-sized enterprises engaged in industrial clusters or value chains; and responsibilities of agencies and organizations in the provision of support for small- and medium-sized enterprises.

Article 2. Subjects of application

1. Enterprises established, organized and operating in accordance with the law on enterprises and satisfying the criteria for identification of small- and medium-sized enterprises specified in Article 5 of this Decree.

2. Agencies, organizations and individuals involved in support for small- and medium-sized enterprises.

Article 3. Interpretation of terms

1. Scheme on support for small- and medium-sized enterprises means a combination of interrelated contents under which different resources are used to achieve the objective of providing annual, medium-term or long-term support for small- and medium-sized enterprises. Such a scheme must have the following contents: objectives of the scheme; beneficiaries of and conditions for support; order and procedures for selection of support beneficiaries; support contents; resources for implementation; mechanisms for management, supervision and evaluation of implementation results; scheme implementation duration; and other contents (if any).

2. Program on support for small- and medium-sized enterprises means a combination of contents and tasks of support for small- and medium-sized enterprises that are performed by a responsible agency or organization within a specified period.

3. Plan on support for small- and medium-sized enterprises means a combination of objectives, solutions and funds for provision of support for small- and medium-sized enterprises that are included and balanced in the annual or 5-year socio-economic development plan of a ministry, ministerial-level agency, government-attached agency or provincial-level People’s Committee and the country.

4. Agencies and organizations providing support for small- and medium-sized enterprises mean agencies and organizations assigned by competent authorities to organize activities to support small- and medium-sized enterprises.

5. National Portal on Support for Small- and Medium-sized Enterprises (below referred to as the Portal) means an access point in the cyber environment at www.business.gov.vn for provision of support for small- and medium-sized enterprises through integrating information on the network of consultants supporting small- and medium-sized enterprises; plans, programs, projects, schemes and activities to support small- and medium-sized enterprises; and business, credit, market, product, technology, and enterprise incubation instructions, and other information aiming to provide information and services for activities of small- and medium-sized enterprises and tasks of state management of enterprise support and development as well as to meet demands of organizations and individuals as specified in the Law on Support for Small- and Medium-sized Enterprises and this Decree.

6. Database on support for small- and medium-sized enterprises means a combination of documents, knowledge, experience and information on small- and medium-sized enterprises based on the criteria specified in the Law on Support for Small- and Medium-sized Enterprises and Article 5 of this Decree. The database on support for small- and medium-sized enterprises also serves as a uniform information platform aiming to satisfy demands for access and exploitation of information and data, formulation of strategies, policymaking, and state management of enterprise support that is managed and operated by the Ministry of Planning and Investment. This database involves the connection, integration, interoperability and exchange of data with relevant systems of the Ministry of Planning and Investment, other ministries, ministerial-level agencies, government-attached agencies, and provincial-level People’s Committees.

7. Network of consultants means a network of institutional and individual consultants that have professional qualifications in different fields meeting demands of small- and medium-sized enterprises and are recognized by competent ministries or ministerial-level agencies on the basis of criteria issued and publicized to support small- and medium-sized enterprises.

8. Small- or medium-sized enterprise employing numerous female workers means an enterprise in which the number of female workers accounts for 50% or more of the total workforce, for enterprises employing under 100 workers; or accounts for 30% or more of the total workforce, for enterprises employing 100 or more workers.

9. Direct training at small- and medium-sized enterprises means a form of on-demand training at enterprises aiming to support the settlement of specific shortcomings of enterprises.

10. Online training for small- and medium-sized enterprises means a form of training in the cyber environment with the use of information technology and multimedia to transmit and provide skills and knowledge to enterprises.

11. Chain-heading enterprises mean enterprises of different sizes that have commercial linkages with small- and medium-sized enterprises in a value chain; direct and control all or some of stages of the value chain with a view to creating an added value for products and services and sell them on domestic and foreign markets.

Article 4. Principles of support provision

1. Based on resource-balancing capacity and support priority orientations in each period, agencies and organizations providing support for small- and medium-sized enterprises shall decide on the number of enterprises eligible for support on the following principles:

a/ Enterprises that submit dossiers of request for support first may receive the support first;

b/ Women-owned enterprises, enterprises employing numerous female workers and social enterprises as defined by law may receive the support first.

2. In case a small- or medium-sized enterprise is concurrently eligible for different support levels for the same content as specified in this Decree and relevant regulations, it may select the most beneficial support level.

3. Apart from separate supports for micro-, small- or medium-sized enterprises, depending on their size as specified in this Decree, common supports for small- and medium-sized enterprises may also be provided to micro-, small- or medium-sized enterprises that satisfy the conditions for receiving support specified in this Decree.

4. Small- and medium-sized enterprises transformed from business households, small- and medium-sized innovative startup enterprises, and small- and medium-sized enterprises participating in industrial clusters or value chains will be entitled to the supports provided in Chapter IV and other supports provided in Chapter III of this Decree.

5. Based on their functions, tasks and capacity, agencies and organizations providing support for small- and medium-sized enterprises shall directly provide support services or coordinate with capable agencies, organizations and individuals in providing support services for eligible small- and medium-sized enterprises.

Chapter II

CRITERIA FOR IDENTIFICATION OF SMALL- AND MEDIUM-SIZED ENTERPRISES

Article 5. Criteria for identification of small- and medium-sized enterprises

A micro-sized enterprise in the field of agro-forestry-fisheries or industry-construction is that employing no more than 10 workers covered by social insurance per year on average and having a total revenue or total capital amount not exceeding VND 3 billion per year.

A micro-sized enterprise in the field of commerce-service is that employing no more than 10 workers covered by social insurance per year on average and having a total revenue not exceeding VND 10 billion per year or a total capital amount not exceeding VND 3 billion per year.

2. A small-sized enterprise in the field of agro-forestry-fisheries or industry-construction is that employing no more than 100 workers covered by social insurance per year on average and having a total revenue not exceeding VND 50 billion per year or a total capital amount not exceeding VND 20 billion per year, but other than a micro-sized enterprise specified in Clause 1 of this Article.

A small-sized enterprise in the field of commerce-service is that employing no more than 50 workers covered by social insurance per year on average and having a total revenue not exceeding VND 100 billion per year or a total capital amount not exceeding VND 50 billion per year, but other than a micro-sized enterprise specified in Clause 1 of this Article.

3. A medium-sized enterprise in the field of agro-forestry-fisheries or industry-construction is that employing no more than 200 workers covered by social insurance per year on average and having a total revenue not exceeding VND 200 billion per year or a total capital amount not exceeding VND 100 billion per year, but other than a micro-sized enterprise or small-sized enterprise specified in Clause 1 or 2 of this Article.

A medium-sized enterprise in the field of commerce-service is that employing no more than 100 workers covered by social insurance per year on average and having a total revenue not exceeding VND 300 billion per year or a total capital amount not exceeding VND 100 billion per year, but other than a micro-sized enterprise or small-sized enterprise specified in Clause 1 or 2 of this Article.

Article 6. Identification of operation fields of small- and medium-sized enterprises

Operation fields of small- and medium-sized enterprises shall be identified based on main business lines registered by these enterprises with business registration offices.

Article 7. Determination of annual average number of workers covered by social insurance of small- and medium-sized enterprises

1. Number of workers covered by social insurance is total number of workers who are managed and employed and have salaries, remunerations and social insurance premiums paid by enterprises in accordance with the law on social insurance.

2. The annual average number of workers covered by social insurance shall be calculated by dividing the total number of workers covered by social insurance of all months of the preceding year by 12 months.

The number of workers covered by social insurance of a month shall be determined at the end of the month and based on documents on social insurance premium payment of such month.

3. For an enterprise that has operated for less than 1 year, the average annual number of workers covered by social insurance shall be calculated by dividing the total number of workers covered by social insurance of the months of operation by the number of months of operation.

Article 8. Determination of total capital amount of small- and medium-sized enterprises

1. The total capital amount of an enterprise in a year shall be included in the balance sheet shown in the preceding year’s financial statement submitted by the enterprise to the tax administration office. The total capital amount of the year shall be determined at the end of the year.

2. For an enterprise that has operated for less than 1 year, the total capital amount shall be included in the enterprise’s balance sheet at the end of the quarter preceding the date the enterprise registers for receiving the support.

Article 9. Determination of total revenue of small- and medium-sized enterprises

1. Annual total revenue of an enterprise is the total revenue earned from goods sale and service provision and shown in the preceding year’s financial statement submitted by the enterprise to the tax administration office.

2. For an enterprise that has operated for less than 1 year or has operated for over 1 year but earned no revenue, the criterion on total capital amount specified in Article 8 of this Decree shall be based on to identify whether the enterprise is a small- or medium-sized enterprise.

Article 10. Determination and declaration of small- and medium-sized enterprises

1. Small- and medium-sized enterprises shall, based on the form provided in the Appendix to this Decree, determine and declare by themselves whether they are micro-, small- or medium-sized enterprises and submit such form to agencies or organizations providing support for small- and medium-sized enterprises. Small- and medium-sized enterprises shall take responsibility before law for their declaration.

2. In case an enterprise finds the declaration of its size inaccurate, it shall make modification and re-declaration. The re-declaration shall be made before the enterprise receives the support.

3. In case an enterprise intentionally makes untruthful declaration of its size for the purpose of being entitled to the support, it shall be held responsible before law and refund the whole support amount it has received.

4. Based on the time when an enterprise sends a proposal for support, the agency or organization providing support for small- and medium-sized enterprises shall check information about the enterprise on the National Business Registration Portal for making sure that the enterprise is eligible for the support.

Chapter III

SUPPORT IN TERMS OF TECHNOLOGY, INFORMATION, CONSULTANCY AND HUMAN RESOURCE DEVELOPMENT

Article 11. Support in terms of technology for small- and medium-sized enterprises

1. To provide a support amount at most equal to 50% of the value of contracts on consultancy on digital transformation solutions for enterprises regarding business process, governance process, production process, technological process, and business model transformation which must not exceed VND 50 million/contract/year, for small-sized enterprises, or not exceed VND 100 million/contract/year for medium-sized enterprises.

2. To provide a support amount at most equal to 50% of expenses for enterprises’ rent or purchase of digital transformation solutions for automation and improvement of efficiency of business process, governance process, production process, or technological process and business model transformation which must not exceed VND 20 million/year, for micro-sized enterprises, or not exceed VND 50 million/year for small-sized enterprises, or not exceed VND 100 million/year for medium-sized enterprises.

3. To provide a support amount at most equal to 50% of the value of contracts on consultancy on establishment of intellectual property rights; consultancy on management and development of products and services eligible for intellectual property rights protection of enterprises which must not exceed VND 100 million/contract/year/enterprise.

4. To provide a support amount at most equal to 50% of the value of contracts on consultancy on technology transfer which must not exceed VND 100 million/contract/year/enterprise.

5. Ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees shall implement investment projects on support for small- and medium-sized enterprises through building incubators, technical facilities or co-working space; renovating and upgrading existing infrastructure facilities in order to form incubators, technical facilities or co-working space; procuring and installing equipment, machinery, research laboratories, testing laboratories and information technology systems for incubators, technical establishments or co-working space in support of small- and medium-sized enterprises.

Article 12. Support in terms of information for small- and medium-sized enterprises

1. Small- and medium-sized enterprises shall be entitled to free-of-charge access to the information specified in Clause 1, Article 14 of the Law on Support for Small- and Medium-sized Enterprises on the Portal and websites of ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees.

2. Ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees shall be granted accounts to log in the Portal to access the information specified in Clause 1, Article 14 of the Law on Support for Small- and Medium-sized Enterprises; publicize, monitor and update information on support for small- and medium-sized enterprises under Article 29 of the Law on Support for Small- and Medium-sized Enterprises. Agencies and organizations providing support for small- and medium-sized enterprises, other enterprises, organizations and individuals that wish for information, interaction and connection with partners on the Portal may request grant of accounts. Accounts for use on the Portal shall be managed on the Portal.

3. The Portal shall be developed, maintained and operated by the Ministry of Planning and Investment and connected to websites of ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees with a view to providing the information specified in Clause 1, Article 14 of the Law on Support for Small- and Medium-sized Enterprises and other information to enterprises, organizations and individuals that wish to search information.

4. Funds for building information infrastructures and developing software for operation of the Portal and database on support for small- and medium-sized enterprises shall be allocated from public investment funds in accordance with the law on public investment and other lawful funding sources (if any).

Funds for upgrading, maintenance, management and operation of the Portal and for collection and updating of information to the database on support for small- and medium-sized enterprises shall be allocated from funding sources reserved for regular expenditures in accordance with the law on the state budget and other lawful funding sources (if any).

Article 13. Support in terms of consultancy for small- and medium-sized enterprises

1. Networks of consultants

a/ A network of consultants shall be formed with the participation of individual and institutional consultants that have been operating in accordance with specialized laws or shall be established in adherence to the following principles:

Individual consultants must possess relevant degrees and have professional qualifications and working experience meeting demands of small- and medium-sized enterprises and criteria on individual consultants set by ministries or ministerial-level agencies in which they wish to become consultants.

Institutional consultants must meet conditions specified by specialized laws, demands of small- and medium-sized enterprises and criteria on institutional consultants set by ministries or ministerial-level agencies in which they wish to become consultants.

b/ Dossier of registration for participation in a network of consultants

For an individual consultant, a dossier must comprise a written registration for participation in the network of consultants; his/her curriculum vitae and a document briefing his/her capacity; certified copies of his/her degrees; and certified copies of relevant documents and papers issued by competent authorities.

For an institutional consultant, a dossier must comprise a written registration for participation in the network of consultants; a certified copy of its enterprise registration certificate or establishment decision; a document briefing its capacity; certified copies of personal files of its individual consultants; certified copies of documents and papers proving its full satisfaction of law-specified business conditions (for enterprises engaged in conditional business lines).

c/ An individual or institutional consultant shall submit a dossier specified at Point b of this Clause by hand or online to a unit assigned to act as a focal point for organizing operation of the network of consultants under a ministry or ministerial-level agency in order to be recognized as a member of the network of consultants and information on his/her/its membership shall be publicized on the website of ministry or ministerial-level agency within 10 working days.

In case an individual or institutional consultant is disqualified for being recognized as a member of the network of consultants, the unit assigned to act as the focal point for organizing operation of the network of consultants under the concerned ministry or ministerial-level agency shall send by hand or online to the former a notice stating the reason for the disqualification within 10 working days after receiving a dossier of registration.

An individual or institutional consultant may participate in networks of consultants of more than one ministry or ministerial-level agency if satisfying the law-specified conditions and criteria.

d/ After being recognized as members of networks of consultants and having information on their membership publicized on websites of ministries or ministerial-level agencies, consultants shall access the Portal to sign in to the database on networks of consultants and provide consultancy for small- and medium-sized enterprises in accordance with this Decree.

dd/ Funds for ministries and ministerial-level agencies to form, operate, manage and maintain the operation of their networks of consultants and funds for training and further training for development of networks of consultants shall be included in annual funds for support for small- and medium-sized enterprises of ministries and ministerial-level agencies and other lawful funding sources (if any).

2. Contents of support in terms of consultancy for small- and medium-sized enterprises

Small- and medium-sized enterprises may access networks of consultants in order to be provided with consultancy on personnel, finance, production, sale, market, internal governance and other contents related to their production and business activities (excluding consultancy on administrative and legal procedures in accordance with specialized laws), specifically, they will be entitled to:

a/ A support amount equal to 100% of the value of consultancy contracts, which must not exceed VND 50 million/year/enterprise for micro-sized enterprises, or not exceed VND 70 million/year/enterprise for women-owned micro-sized enterprises, micro-sized enterprises employing numerous female workers and micro-sized social enterprises;

b/ A support amount not exceeding 50% of the value of consultancy contracts, which must not exceed VND 100 million/year/enterprise for small-sized enterprises, or not exceed VND 150 million/year/enterprise for women-owned small-sized enterprises, small-sized enterprises employing numerous female workers and small-sized social enterprises;

c/ A support amount not exceeding 30% of the value of consultancy contracts, which must not exceed VND 150 million/year/enterprise for medium-sized enterprises, or not exceed VND 200 million/year/enterprise for women-owned medium-sized enterprises, medium-sized enterprises employing numerous female workers and medium-sized social enterprises.

Article 14. Support for human resource development for small- and medium-sized enterprises

1. Support in terms of direct training in business startup and corporate governance

a/ A support amount equal to 100% of total expenses for a training course on business startup and not exceeding 70% of total expenses of a training course on corporate governance shall be provided for small- and medium-sized enterprises;

b/ Tuition fee exemption shall be provided for trainees of training courses on corporate governance who are workers of small- and medium-sized enterprises in areas with extremely difficult socio-economic conditions, women-owned small- and medium-sized enterprises, small- and medium-sized enterprises employing numerous female workers, and small- and medium-sized social enterprises.

2. Support in terms of online training in business startup and corporate governance

a/ Access to and participation in online lectures available in online training systems of the Ministry of Planning and Investment and provincial-level People’s Committees are free of charge. Small- and medium-sized enterprises may access online training systems at appropriate time. Online training systems include online training management platforms, online training platforms, and online lectures.

Funds for the Ministry of Planning and Investment and provincial-level People’s Committees to develop, maintain and upgrade their online training systems, survey online training needs, and carry out communication and promotion for online training systems for small- and medium-sized enterprises shall be included in annual funds as support for small- and medium-sized enterprises of the Ministry of Planning and Investment and provincial-level People’s Committees and other lawful funding sources (if any).

b/ Participation in online training courses and direct interaction with small- and medium-sized enterprises through online teaching applications available on smart e-devices (Zoom Cloud Meeting, Microsoft Teams, Google Classroom, and others) of trainees are free of charge.

3. Support in terms of direct training at small- and medium-sized enterprises engaged in production and processing

a/ To provide a support amount not exceeding 70% of total expenses of a training course at small- and medium-sized enterprises for only 1 course/year/enterprise;

b/ To provide a support amount equal to 100% of total expenses of a training course at women-owned small- and medium-sized enterprises, small- and medium-sized enterprises employing numerous female workers, and small- and medium-sized social enterprises for only 1 course/year/enterprise.

4. Support in terms of vocational training

To provide support in terms of training expenses for workers of small- and medium-sized enterprises who participate in preliminary-level vocational training courses or 3-month-term or shorter-term training programs. Other expenses shall be agreed upon by the enterprises and workers. Workers participating in training courses must be those who have worked in small- and medium-sized enterprises for at least 6 consecutive months by the date of participation.

Chapter IV

SUPPORT FOR SMALL- AND MEDIUM-SIZED ENTERPRISES TRANSFORMED FROM BUSINESS HOUSEHOLDS, SMALL- AND MEDIUM-SIZED INNOVATIVE STARTUP ENTERPRISES, AND SMALL- AND MEDIUM-SIZED ENTERPRISES PARTICIPATING IN INDUSTRIAL CLUSTERS OR VALUE CHAINS

Section 1

SUPPORT FOR SMALL- AND MEDIUM-SIZED ENTERPRISES TRANSFORMED FROM BUSINESS HOUSEHOLDS

Article 15. Support in terms of consultancy and instructions on dossiers and procedures for enterprise establishment

1. Provincial-level People’s Committees shall assign provincial-level Departments of Planning and Investment to provide free-of-charge consultancy and instructions for business households requesting their transformation into enterprises regarding:

a/ Order, procedures and dossiers of registration for enterprise establishment;

b/ Order, procedures and dossiers of registration for certification of business eligibility, for conditional business lines (if any).

2. Business households registering for their transformation into enterprises that wish to receive consultancy and instructions on the contents specified in Clause 1 of this Article shall send dossiers of request for support by hand or online to provincial-level Departments of Planning and Investment. Such a dossier must comprise a valid copy of the requesting business household’s business registration certificate; a valid copy of the business household’s tax identification number registration certificate; valid copies of documents on payment of license fee, taxes and other state budget remittances (if any), and tax returns made within 1 year prior to the date of request for transformation.

Within 3 working days after receiving the dossier, the provincial-level Department of Planning and Investment shall provide free-of-charge consultancy and instructions on the contents specified in Clause 1 of this Article.

Article 16. Support for enterprise registration and enterprise information disclosure

Small- and medium-sized enterprises transformed from business households will be entitled to exemption from the fee for first-time enterprise registration at business registration offices and charge for first-time disclosure of enterprise registration contents on the National Business Registration Portal.

Article 17. Support for clearance of procedures for registration of conditional business lines

Small- and medium-sized enterprises transformed from business households that continue carrying out production and business activities in conditional business lines without changing their size shall send their requests to competent state management agencies for the latter to issue documents concerning business investment conditions.

Within 3 working days after receiving such a request, a competent state management agency shall issue a document concerning business investment conditions.

Article 18. Support in terms of license fee

Small- and medium-sized enterprises transformed from business households will be entitled to exemption from license fee for 3 years from the date of first-time grant of enterprise registration certificates.

Article 19. Support in terms of consultancy and instructions on tax-related administrative procedures and accounting regime

1. Small- and medium-sized enterprises transformed from business households will be entitled to free-of-charge consultancy and instructions on tax-related administrative procedures and accounting regime for 3 years from the date of first-time grant of enterprise registration certificates.

2. Provincial-level People’s Committees shall assign provincial-level Departments of Finance to provide free-of-charge consultancy and instructions on tax-related administrative procedures and accounting regime specified in Clause 1 of this Article.

Section 2

SUPPORT FOR INNOVATIVE STARTUP SMALL- AND MEDIUM-SIZED ENTERPRISES

Article 20. Criteria for identification of innovative startup small- and medium-sized enterprises

An innovative startup small- or medium-sized enterprise specified in Clause 2, Article 3 of the Law on Support for Small- and Medium-Sized Enterprises shall be identified based on one of the following criteria:

1. Producing and trading products formed from inventions, utility solutions, industrial designs, semi-conductor integrated circuit layout designs, computer software, mobile phone applications, cloud computing, new domestic animal breeds, new plant varieties, new aquatic breeds, and new forest tree cultivars.

2. Producing and trading products formed from trial production projects, sample products and improvement of technologies; producing and trading products for which the enterprise has won awards at national or international startup contests or innovation startup contests, or science and technology awards in accordance with the regulations on science and technology awards.

3. Having new technology solutions or business models that help the enterprise increase its revenue by at least 20% for 2 consecutive years, on the basis of analysis of such factors as market share, development potential of products and services, and competitiveness of the enterprise.

Article 21. Modes of selection of innovative startup small- or medium-sized enterprises eligible for support

Based on the criteria specified in Article 20 of this Decree and the conditions for support specified in Clause 1, Article 17 of the Law on Support for Small- and Medium-sized Enterprises, agencies and organizations providing support for small- and medium-sized enterprises shall select enterprises eligible for support according to one of the modes below:

1. Selecting enterprises that have won national or international innovation startup awards or have innovation products or projects; or have been granted invention protection titles; or have been granted science and technology enterprise certificates, or hi-tech enterprise certificates, or hi-tech application enterprise certificates.

2. Selecting enterprises that have received investment or investment commitments from innovative startup investment funds; or have received support or support commitments from co-working spaces, innovative startup supporting organizations, service providers, incubators, business promotion establishments, or innovation centers in accordance with the law on investment.

3. Selecting enterprises through councils:

An agency or organization providing support for small- and medium-sized enterprises may establish a council for selection of innovative startup enterprises according to the criteria specified in Article 20 of this Decree in adherence to the following principles:

a/ The number of members and working mechanism of the council shall be decided by the council-establishing agency or organization;

b/ At least 50% of the council’s members must be independent consultants. Other members must be representatives of the agency or organization providing support for small- and medium-sized enterprises who work on a part-time basis;

c/ Funds for the operation of the council shall be included in funds for management of support for small- and medium-sized enterprises of the agency or organization providing support for small- and medium-sized enterprises.

Article 22. Contents of support for innovative startup small- and medium-sized enterprises

1. Support in terms of use of technical facilities, incubators or co-working space

a/ To provide a support amount equal to 100% of expenses for use of equipment at technical facilities, incubators or co-working space, which must not exceed VND 20 million/year/enterprise;

b/ To provide a support amount not higher than 50% of rentals for use of ground areas at incubators or co-working space, which must not exceed VND 5 million/month/enterprise. The maximum period of support is 3 years from the date a ground area rent contract is signed.

2. Support in terms of consultancy on intellectual property or intellectual asset utilization and development

a/ To provide a support amount equal to 100% of the value of contracts on consultancy on performance of procedures for establishment, transfer, utilization and protection of intellectual property rights at home, which must not exceed VND 30 million/contract/year/enterprise;

b/ To provide a support amount equal to 100% of the value of contracts on consultancy on development of invention descriptions, industrial designs, or brand identity designs, which must not exceed VND 30 million/contract/year/enterprise;

c/ To provide a support amount equal to 100% of the value of contracts on consultancy on management and development of products and services eligible for intellectual property rights protection at home, which must not exceed VND 50 million/contract/year/enterprise;

d/ To provide a support amount not higher than 50% of the value of contracts on consultancy on establishment, transfer, utilization and protection of intellectual property rights abroad, which must not exceed VND 50 million/contract/year/enterprise.

3. Support in terms of performance of procedures regarding standards, technical regulations, metrology and quality; testing and improvement of new products and business models:

a/ To provide a support amount equal to 100% of the value of contracts on consultancy on formulation and application of in-house standards or quality management systems, which must not exceed VND 10 million/contract/year/enterprise or VND 50 million/contract/year/enterprise, respectively;

b/ To provide a support amount not higher than 50% of expenses for testing of specimen measuring instruments; expenses for inspection, calibration and testing of measuring instruments and measurement standards; or expenses for issuance of quantitative marks for prepackaged goods proving their conformity with technical requirements on measurement, which must not exceed VND 10 million/year/enterprise;

c/ To provide a support amount not higher than 50% of expenses for testing of new products at product-testing units or organizations, which must not exceed VND 30 million/year/enterprise;

d/ To provide a support amount not higher than 50% of the value of contracts on consultancy on improvement of new products, services, business models or technologies, which must not exceed VND 50 million/contract/year/enterprise.

4. Support in terms of technology

To provide a support amount not higher than 50% of the value of contracts on consultancy on seeking, selection, decoding and transfer of technologies suitable to enterprises, which must not exceed VND 100 million/contract/year/enterprise.

5. Support in terms of intensive training

a/ To provide a support amount not higher than 50% of expenses for domestic intensive training courses on product creation and development; product commercialization; e-commerce development; investment attraction; market development; or connection of the startup network with scientific research organizations and individuals, which must not exceed VND 5 million/trainee/year, and for no more than 3 trainees/enterprise/year;

b/ To provide a support amount not higher than 50% of expenses for overseas short-term intensive training courses, which must not exceed VND 50 million/trainee/year, and for no more than 2 trainees/enterprise/year.

6. Support in terms of information, communication, trade promotion, or connection to the innovative startup network

a/ To provide free-of-charge access to information on domestic and international standards and technical regulations; patents, technology information and scientific research outcomes; connection to the innovative startup network and attraction of investment from innovative startup investment funds on the Portal and websites of ministries, ministerial-level agencies, government-attached agencies and provincial-level people’s Committees;

b/ To provide a support amount not higher than 50% of the value of contracts on consultancy on registration of accounts for sale of products or provision of services on international e-commerce platforms, which must not exceed VND 100 million/contract/year/enterprise;

c/ To provide a support amount not higher than 50% of expenses for maintenance of accounts on domestic and international e-commerce platforms, which must not exceed VND 50 million/year/enterprise, and for no more than 2 years from the date an account on the e-commerce platform is successfully registered;

d/ To provide a support amount for payment of rentals for use of ground areas and design and installation of stalls, expenses for transportation of products for display, and expenses for travel and accommodation for enterprises’ representatives participating in trade promotion fairs and exhibitions, which must not exceed VND 30 million/year/enterprise for domestic events, or not exceed VND 50 million/year/enterprise for overseas events;

dd/ To provide a support amount not higher than 50% of expenses for participation in international innovation startup contests, which must not exceed VND 30 million/contest/year/enterprise.

Section 3

SUPPORT FOR SMALL- AND MEDIUM-SIZED ENTERPRISES ENGAGED IN INDUSTRIAL CLUSTERS OR VALUE CHAINS

Article 23. Criteria for identification of industrial clusters and selection of small- and medium-sized enterprises engaged in industrial clusters eligible for support

1. An industrial cluster must fully satisfy the following criteria:

a/ Involving enterprises that enter into production and business association in the same industry or field or in interrelated industries or fields on the basis of competition and cooperation;

b/ Involving at least 10 enterprises that operate in a specified administrative boundary on the basis of competition and cooperation;

c/ Involving enterprise supporting organizations (research institutes, universities, colleges, associations and other related organizations).

2. A small- or medium-sized enterprise engaged in an industrial cluster will be selected to receive support if satisfying one of the following criteria:

a/ Entering into a contract on joint purchase of input materials;

b/ Entering into a contract on joint sale of products;

c/ Entering into contracts on purchase and sale, cooperation and association with other enterprises in the industrial cluster;

d/ Jointly creating and using brands with other enterprises.

Article 24. Criteria for identification of value chains and selection of small- and medium-sized enterprises engaged in value chains eligible for support

1. A value chain must fully satisfy the following criteria:

a/ Producing and distributing products to consumers;

b/ Involving chain-heading enterprises;

c/ Involving small- and medium-sized enterprises that are potential to supply products and provide services to chain-heading enterprises.

2. A small- or medium-sized enterprise engaged in a value chain will be selected to receive support if satisfying one of the following criteria:

a/ Being a chain-heading enterprise in the value chain;

b/ Entering into contracts on purchase and sale, cooperation and association with chain-heading enterprises;

c/ Being evaluated by a chain-heading enterprise or an agency or organization providing support for small- and medium-sized enterprises as being potential to become a supplier for chain-heading enterprises.

Article 25. Contents of support for small- and medium-sized enterprises engaged in industrial clusters or value chains

1. Support in terms of training

a/  To provide a support amount not higher than 50% of expenses for enterprise-based training courses to raise production technological levels, which must not exceed VND 50 million/training course/year/enterprise;

b/ To provide a support amount not higher than 50% of expenses for intensive training courses to meet development requirements of industries or value chains, which must not exceed VND 10 million/trainee/year, and for no more than 3 trainees/enterprise/year.

2. Support in terms of improvement of production and business association capacity

a/ To provide a support amount equal to 100% of the value of contracts on consultancy on comprehensive evaluation of the capacity of small- and medium-sized enterprises engaged in industrial clusters or value chains, which must not exceed VND 30 million/contract/year/enterprise;

b/ To provide a support amount equal to 100% of the value of contracts on consultancy on improvement and upgrading of specialized techniques for small- and medium-sized enterprises for improving the production capacity to ensure connection in the value chains and become suppliers of chain-heading enterprises, which must not exceed VND 100 million/contract/year/enterprise.

3. Support in terms of information, brand development and market connection and expansion

a/ To provide free-of-charge access to information on events for connection to chain-heading enterprises, process of seeking and identifying orders of chain-heading enterprises on the Portal and websites of ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees;

b/ To provide free-of-charge access to information on the system of domestic and international standards and technical regulations related to the production and business sectors of enterprises engaged in industrial clusters or value chains on the Portal and websites of ministries, ministerial-level agencies, government-attached agencies and provincial-level People’s Committees;

c/ To provide a support amount not higher than 50% of the value of contracts on consultancy on registration of accounts for sale of products or provision of services on international e-commerce platforms, which must not exceed VND 100 million/contract/year/enterprise;

d/ To provide a support amount not higher than 50% of expenses for maintenance of accounts on domestic and international e-commerce platforms, which must not exceed VND 50 million/year/enterprise, and for no more than 2 years from the date an account on the international e-commerce platform is successfully registered;

dd/ To provide a support amount for payment of rentals for use of ground areas and design and installation of stalls, expenses for transportation of products for display, expenses for travel and accommodation of enterprises’ representatives participating in trade promotion fairs and exhibitions, which must not exceed VND 50 million/year/enterprise for domestic events or VND 70 million/year/enterprise for overseas events;

e/ To provide a support amount equal to 100% of the value of contracts on consultancy on performance of procedures for establishment, transfer, utilization and protection of intellectual property rights at home, which must not exceed VND 50 million/contract/year/enterprise;

g/ To provide a support amount equal to 100% of the value of contracts on consultancy on information search, promotion of products and development of brands of industrial clusters or value chains, which must not exceed VND 20 million/contract/year/enterprise.

4. Support in terms of consultancy on standards, technical regulations, metrology and quality

a/ To provide a support amount equal to 100% of the value of contracts on consultancy on formulation and application of in-house standards or quality management systems, which must not exceed VND 10 million/contract/year/enterprise or VND 50 million/contract/year/enterprise, respectively;

b/ To provide a support amount not higher than 50% of expenses for testing of measuring instruments; expenses for inspection, calibration and testing of measuring instruments and measurement standards; expenses for issuance of quantitative marks for prepackaged goods proving their conformity with technical requirements on metrology which must not exceed VND 10 million/year/enterprise;

c/ To provide a support amount equal to 100% of expenses for grant of certificates of conformity with technical regulations, which must not exceed VND 20 million/product/year/enterprise.

5. Support in terms of performance of procedures for trial production and quality inspection, assessment and certification

a/ To provide a support amount equal to 100% of expenses for testing, assessment, inspection and certification of product and goods quality; and expenses for certification of quality management systems, which must not exceed VND 30 million/year/enterprise;

b/ To provide a support amount not higher than 50% of expenses for making order placement with institutions, institutes and schools for research and trial development of products and services, which must not exceed VND 30 million/year/enterprise;

c/ To provide a support amount not higher than 50% of expenses for use of equipment at technical facilities providing support for small- and medium-sized enterprises, which must not exceed VND 50 million/year/enterprise

Section 4

INTEREST RATE SUPPORT FOR INNOVATIVE STARTUP SMALL- AND MEDIUM-SIZED ENTERPRISES, SMALL- AND MEDIUM-SIZED ENTERPRISES ENGAGED IN INDUSTRIAL CLUSTERS OR VALUE CHAINS

Article 26. Principles of providing interest rate support

In each period, innovative startup small- and medium-sized enterprises and small- and medium-sized enterprises engaged in industrial clusters or value chains will be entitled to interest rate support from the state budget when borrowing medium- or long-term loans at credit institutions for implementation of production and business plans or projects in adherence to the following principles:

1. The enterprises meet the criteria on innovative startup enterprises specified in Article 20 of this Decree, and the criteria on support for enterprises engaged in industrial clusters or value chains eligible for support specified in Clause 2, Article 23 and Clause 2, Article 24 of this Decree, while not having received any interest rate incentive from the State in the same period.

2. The state budget-covered interest rate support for enterprises shall be provided in the form of post-investment support. Each enterprise will be entitled to interest rate support for 1 production and business plan or project in the same period.

3. Credit institutions shall appraise conditions for loan borrowing and decide to provide enterprises with loans in accordance with the regulations on provision of loans by credit institutions.

Article 27. Contents of interest rate support

1. In each period, the difference of interest rate subsidized by the state budget for loans borrowed by innovative startup small- and medium-sized enterprises or small- and medium-sized enterprises engaged in industrial clusters or value chains via credit institutions is 2% per year.

2. Credit institutions shall provide loans with interest rate support for innovative startup small- and medium-sized enterprises and small- and medium-sized enterprises engaged in industrial clusters or value chains within allocated state budget estimates; and perform advance payment, payment and settlement in accordance with law and guidance of competent state agencies.

3. Small- and medium-sized enterprises entitled to interest rate support shall take responsibility before law for the accuracy of their provided information related to production and business plans and projects eligible for interest rate support; and refund the amount provided as interest rate support if they violate regulations on interest rate support and regulations on provision of loans by credit institutions.

Chapter V

ORGANIZATION OF IMPLEMENTATION

Article 28. Responsibilities of ministries, ministerial-level agencies and government-attached agencies

1. The Ministry of Planning and Investment shall assist the Government in performing the unified state management of the provision of support for small- and medium-sized enterprises, and shall:

a/ Formulate and submit to competent agencies for promulgation or promulgate according to its competence legal documents on support for small- and medium-sized enterprises;

b/ Assume the prime responsibility for summarizing and reporting to competent authorities medium-term and annual public investment plans on support for small- and medium-sized enterprises specified in Clause 5, Article 11, and Section 4, Chapter IV, of this Decree in accordance with the law on public investment;

c/ Assume the prime responsibility for formulating annual plans and state budget estimates on provision of support for small- and medium-sized enterprises; and coordinate with the Ministry of Finance in allocating central budget funds reserved for regular expenditures for ministries, ministerial-level agencies, and government-attached agencies, and target transfers to localities that are unable to balance their budgets to provide support for small- and medium-sized enterprises in accordance with the Law on the State Budget and guiding documents;

d/ Organize the establishment, management, development, and maintenance of the Portal and database on support for small- and medium-sized enterprises; assume the prime responsibility for, and coordinate with related agencies and organizations in, establishing, connecting, interoperating, and sharing information with the database on support for small- and medium-sized enterprises;

dd/ Assume the prime responsibility for developing the online training systems specified at Point a, Clause 2, Article 14 of this Decree with state budget funds;

e/ Assume the prime responsibility for providing guidance on support in terms of technology, consultancy, and human resource development for small- and medium-sized enterprises; and support for small- and medium-sized innovative startup enterprises and small- and medium-sized enterprises participating in industrial clusters or value chains, and providing guidance on management of small- and medium-sized enterprise support activities in accordance with this Decree;

g/ Assume the prime responsibility for, and coordinate with related agencies in, formulating a set of tools for evaluation of capacity of small- and medium-sized enterprises for participation in value chains, which serves as a basis for agencies and organizations providing support for small- and medium-sized enterprises and related organizations to select small- and medium-sized enterprises entitled to the support;

h/ Annually, review and announce on the Portal the lists of central- and local-level agencies and organizations providing support for small- and medium-sized enterprises.

2. The Ministry of Finance shall:

a/ Annually, based on plans and state budget estimates on support for small- and medium-sized enterprises summarized by the Ministry of Planning and Investment and based on the state budget capacity, allocate and distribute budget estimates reserved for regular expenditures to provide support for small- and medium-sized enterprises in accordance with the Law on the State Budget, the Law on Support for Small-and Medium-Sized Enterprises, and this Decree;

b/ Assume the prime responsibility for guiding the mechanism for use of state budget funds reserved for regular expenditures to provide support for small- and medium-sized enterprises specified in Clauses 1, 2, 3, and 4, Article 11, and Articles 12, 13, 14, 22, and 25; and funds for management of small- and medium-sized enterprise support activities in accordance with this Decree;

c/ Assume the prime responsibility for submitting to the Prime Minister for the latter to provide guidance on the policy on interest rate subsidy for loans borrowed by small- and medium-sized innovative startup enterprises and small- and medium-sized enterprises participating in industrial clusters or value chains. Assume the prime responsibility for temporary provision and account-finalization of subsidies for interest rate differences for credit institutions on the basis of the assigned state budget estimates in accordance with Section 4, Chapter IV of this Decree.

3. The Ministry of Labor, Invalids and Social Affairs shall assume the prime responsibility for, and coordinate with the Ministry of Finance and related agencies in, providing guidance on support in terms of vocational training for workers in small- and medium-sized enterprises specified in Clause 4, Article 14 of this Decree.

4. The State Bank of Vietnam shall:

a/ Assume the prime responsibility for summarizing the demands of credit institutions for interest rate subsidies for loans provided for small- and medium-sized innovative startup enterprises and small- and medium-sized enterprises participating in industrial clusters or value chains, and submit them to the Ministry of Planning and Investment for inclusion in medium-term and annual public investment plans in accordance with the law on public investment;

b/ Assume the prime responsibility for guiding credit institutions to provide loans with interest rate support for small- and medium-sized innovative startup enterprises and small- and medium-sized enterprises participating in industrial clusters or value chains in accordance with Section 4, Chapter IV of this Decree;

c/ Coordinate with the Ministry of Finance in reviewing and collating figures of subsidies for interest rate differences of credit institutions that are requested for account-finalization.

5. Within the ambit of their tasks and powers, ministries, ministerial-level agencies and government-attached agencies shall:

a/ Based on the nature and objectives of support, regulate and provide detailed guidance on the criteria specified in Articles 20, 23, and 24 of this Decree, ensuring conformity with the fields under their state management and compliance with relevant regulations;

b/ Based on their resource-balancing capacity, formulate annual and medium-term plans and state budget estimates for provision of support for small- and medium-sized enterprises within the sectors or fields under their management in accordance with the Law on Support for Small- and Medium-Sized Enterprises and this Decree, and submit them to the Ministry of Planning and Investment for inclusion in annual and medium-term state budget estimates on support for small- and medium-sized enterprises;

c/ Before December 15 every year, send reports on the implementation of small- and medium-sized enterprise support contents, schemes, programs, and plans within the sectors or fields under their management in accordance with this Decree;

d/ Provide and update information on support for small- and medium-sized enterprises; announce the information under Clause 1, Article 14 of the Law on Support for Small- and Medium-Sized Enterprises on their websites; and publicize information on support for small- and medium-sized enterprises on the Portal under Article 29 of the Law on Support for Small- and Medium-Sized Enterprises;

dd/ Specify consultancy domains and develop a set of criteria for recognizing individual and institutional consultants in the networks of consultants within the sectors or fields under their management; announce consultancy domains and a set of criteria for admission of consultants to the networks of consultants and the lists of consultants in networks of consultants on their websites and forward them to the Ministry of Planning and Investment for updating to the consultant network database on the Portal; assign their attached units to act as focal points for admission of consultants into their networks of consultants, and manage, operate and maintain the networks of consultants within the sectors or fields under their management;

e) Allocate their assigned annual and medium-term state budget estimates for provision of support for small- and medium-sized enterprises.

Article 29. Responsibilities of provincial-level People’s Committees

1. To assign provincial-level Departments of Planning and Investment to act as focal points for, and coordinate with departments and sectors in, formulating small- and medium-sized enterprise support contents, schemes, programs, and plans in their localities for submission to provincial-level People’s Committees for approval.

2. To submit to provincial-level People’s Councils for approval support levels higher than those specified in this Decree, which will be allocated from local budgets.

3. Based on the nature and objectives of support, to regulate and provide detailed guidance on the criteria specified in Articles 20, 23, and 24 of this Decree, ensuring suitability with conditions in the localities under their state management and compliance with relevant laws.

4. Based on the resource-balancing capacity, to formulate annual and medium-term plans and state budgets estimates for provision of support for small- and medium-sized enterprises from budget funds reserved for regular expenditures and public investment expenditures, and submit them to provincial-level People’s Councils for approval; to direct related agencies to organize the provision of support to small- and medium-sized enterprises in accordance with the Law on Support for Small- and Medium-Sized Enterprises and this Decree; to summarize and submit to the Ministry of Planning and Investment proposals on additional allocation of state budget funds to localities that are unable to balance their budgets for provision of support to small- and medium-sized enterprises.

5. In case of formulating small- and medium-sized enterprise support schemes in localities, to announce such schemes, once they are approved, on their websites and report them to the Ministry of Planning and Investment for publicization on the Portal under Clause 3, Article 29 of the Law on Support for Small- and Medium-Sized Enterprises.

6. To provide and update information on support for small- and medium-sized enterprises; to disclose information on their websites under Clause 1, Article 14 of the Law on Support for Small- and Medium-Sized Enterprises, and publicize information on support for small- and medium-sized enterprises on the Portal under Article 29 of the Law on Support for Small- and Medium-Sized Enterprises.

7. Before December 15 every year, to send to the Ministry of Planning and Investment reports on the implementation of small- and medium-sized enterprise support contents, schemes, programs, and plans in their localities under this Decree.

Article 30. Responsibilities of socio-political-professional organizations, social organizations and socio-professional organizations

1. To coordinate with ministries, ministerial-level agencies, government-attached agencies, and provincial-level People’s Committees in providing support for small- and medium-sized enterprises under Article 26 of the Law on Support for Small- and Medium-Sized Enterprises and this Decree.

2. For socio-political-professional organizations, social organizations, and socio-professional organizations that operate nationwide or in more than one province/city: Based on demands of small- and medium-sized enterprises in the fields or localities under their management, to formulate annual and medium-term plans and proposals on demands and funds for support and send them to the Ministry of Planning and Investment for summarization; to organize the provision of support for small- and medium-sized enterprises within the ambit of their assigned tasks; and report on the provision of support for small- and medium-sized enterprises to competent agencies assigning the former to provide support for small- and medium-sized enterprises.

3. For local socio-political-professional organizations, social organizations, socio-professional organizations: Based on demands of small- and medium-sized enterprises in the fields or localities under their management, to formulate annual and medium-term plans and proposals on demands and funds for support and send them to the provincial-level Departments of Planning and Investment for summarization; to organize the provision of support for small- and medium-sized enterprises within the ambit of their assigned tasks; to report on the provision of support for small- and medium-sized enterprises to competent agencies assigning the former to provide support for small- and medium-sized enterprises.

4. To mobilize resources and provide support for small- and medium-sized enterprises under this Decree. 

Article 31. Responsibilities of agencies and organizations providing support for small- and medium-sized enterprises for withdrawal of funds provided as support

1. Agencies and organizations providing support for small- and medium-sized enterprises shall withdraw funds already provided to small- and medium-sized enterprises in case of detecting that the latter made false declaration, used the funds for improper purposes and failed to fulfill their commitments.

2. The withdrawal of funds specified in Clause 1 of this Article must comply with law.

Article 32. Order and procedures for support provision

1. Small- and medium-sized enterprises shall be provided with support via agencies and organizations providing support for them. Small- and medium-sized enterprises shall submit dossiers of request for support specified in Clause 4 of this Article by hand or online to agencies and organizations providing support for them for consideration and decision.

2. For support in terms of information and human resource development for small- and medium-sized enterprises, and support for small- and medium-sized enterprises transformed from business households: Agencies and organizations providing support for small- and medium-sized enterprises shall comply with assigned plans and state budget estimates.

3. For support in terms of consultancy and technology, support for small- and medium-sized innovative startup enterprises, and support for small- and medium-sized enterprises participating in industrial clusters or value chains, the order and procedures for support provision are as follows:

a/ Within 14 working days after receiving a dossier of request for support from a small- or medium-sized enterprise, the agency or organization providing support for small- and medium-sized enterprises shall consider the dossier, decide and notify (in writing or online) to the enterprise. In case the enterprise is not eligible for the support, the agency or organization providing support for small- and medium-sized enterprises shall notify such to the enterprise. In case the enterprise is eligible for the support, but its dossier is incomplete, the agency or organization providing support for small- and medium-sized enterprises shall guide the enterprise to complete the dossier. In case the enterprise is eligible for the support and its dossier is complete, the agency or organization providing support for small- and medium-sized enterprises shall issue a notice of provision of support for the enterprise, clearly stating support contents, support amounts allocated from the state budget and other funding sources (if any).

b/ In case the agency or organization providing support for a small- or medium-sized enterprise is capable of directly providing products and services as support for the concerned small- or medium-sized enterprise:

After issuing a notice of provision of support for the small- or medium-sized enterprise, the agency or organization providing support for small- and medium-sized enterprises and the enterprise shall enter into a contract, which must specify the support amount covered by the state budget, amount to be paid by the enterprise, other costs (if any), and payment terms. Based on results of contract performance, both parties shall carry out pre-acceptance test, liquidation, payment, and account-finalization of contract costs under regulations.

c/ In case the agency or organization providing support for small- and medium-sized enterprises coordinates with another agency, organization or individual capable of providing products and services as support for the concerned small- or medium-sized enterprise (below referred to as supplier):

After issuing a notice of provision of support for small- and medium-sized enterprises, the agency or organization providing support for small- and medium-sized enterprises, the supplier and the enterprise shall enter into a contract, which must specify the support amount covered by the state budget, amount to be paid by the enterprise, other costs (if any), and payment terms. Based on results of contract performance, the three parties shall carry out pre-acceptance test, liquidation, payment, and account-finalization of the contract costs under regulations.

d/ The use, payment, and account-finalization of state budget funds provided as support by the agency or organization providing support for small- and medium-sized enterprises specified at Point b or c of this Clause must comply with the law on the state budget and guiding documents.

4. A dossier of request for support must comprise:

a/ A declaration for identifying a micro-sized enterprise, small-sized enterprise or medium-sized enterprise, and proposing a request for support, made according to the form provided in the Appendix to this Decree;

b/ Relevant documents and papers (if any).

5. A dossier for payment of state budget funds provided as support for a small- or medium-sized enterprise must comprise:

a/ A notice of the provision of support for the small- or medium-sized enterprise;

b/ Contract, contract liquidation agreement, pre-acceptance test minutes (if any) between the small- or medium-sized enterprise and the agency, organization or individual providing support services;

c/ Relevant invoices and financial documents. 

Chapter VI

IMPLEMENTATION PROVISIONS

Article 33. Transitional provisions

1. From the effective date of this Decree, small- and medium-sized enterprise support activities carried out before the effective date of this Decree must still comply with approved contents, programs or plans, and enterprises will be entitled to the supports specified in this Decree.

2. In case small- and medium-sized enterprises submitted dossiers or requests for support before the effective date of this Decree but the support has not been approved by competent agencies and organizations providing support, such enterprises shall re-submit or supplement their dossiers under this Decree for consideration and approval of the support under regulations.

3. Legal documents that provide the contents and levels of support for small- and medium-sized enterprises as specified in the Government’s Decree No. 39/2018/ND-CP of March 11, 2018, detailing a number of articles of the Law on Support for Small- and Medium-Sized Enterprises, shall be adjusted according to the support contents and levels specified in this Decree.

Article 34. Effect

This Decree takes effect on October 15, 2021, and replaces the Government’s Decree No. 39/2018/ND-CP of March 11, 2018, detailing a number of articles of the Law on Support for Small- and Medium-Sized Enterprises.

Article 35. Implementation responsibility

1. The Ministry of Planning and Investment shall guide, and assume the prime responsibility for, and coordinate with ministries, ministerial-level agencies, government-attached agencies, and provincial-level People’s Committees in, organizing, the implementation of this Decree, and periodically report on the implementation of this Decree to the Prime Minister.

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 
LE MINH KHAI

* The Appendix to this Decree is not translated.