Resolution 87/NQ-CP 2022 remove problems related to classification of state-owned enterprises supporting Covid-19 prevention

RESOLUTION

On removing difficulties and problems related to classification of state-owned enterprises contributing to and supporting Covid-19 pandemic prevention and control

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THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated June 19, 2015; Law on Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Management and Use of State Capital Invested in Production and Business at Enterprises dated November 26, 2014;

Pursuant to the Government’s Decree No. 39/2022/ND-CP dated June 18, 2022 on promulgating the Working Regulation of the Government;

At the proposal of the Ministry of Finance in the Report No. 94/TTr-BTC dated April 29, 2022;

Based on the voting results of the Government’s members.

RESOLVES:
 

Article 1. The Government agrees that state-owned enterprises contributing to the Vietnam Fund for Vaccination Prevention of Coronavirus Disease 2019 and supporting Covid-19 pandemic prevention and control shall be entitled to exclude their contributions, support for the pandemic prevention and control upon calculating criteria on operational efficiency assessment and enterprise classification as specified the Decree No. 87/2015/ND-CP dated October 06, 2015 on supervision of state capital investment in enterprises, financial supervision, operational efficiency assessment and publicization of financial information of state-owned enterprises and state-invested enterprises, to be specific:

1. Subjects of application: State-owned enterprises that are subjects of applications under Clause 3 Article 2 of the Government’s Decree No. 87/2015/ND-CP dated October 06, 2015 on supervision of state capital investment in enterprises, financial supervision, operational efficiency assessment and publicization of financial information of state-owned enterprises and state-invested enterprises.

2. The considered scope of exclusion includes:

a) Expenses for, and contributions to, the pandemic prevention and control with adequate documents as prescribed in the Government’s Decree No. 44/2021/ND-CP dated March 31, 2021 on providing guidance on deductible expenses upon determination of income liable to enterprise income tax for contributions and donations given by enterprises and organizations for COVID-19 pandemic prevention and control activities;

b) Revenue reductions due to exemption or reduction of service charges or prices to support citizens and enterprises during the pandemic period according to the Government’s general policies or the Prime Minister’s directions.

3. Principle of implementation: Regarding calculation of criteria on operational efficiency assessment and enterprise classification, enterprises’ contributions and support shall be excluded in the year of assessment and classification in which their operation results are affected.

Article 2. This Resolution takes effect from the signing date and shall be applicable to the operational efficiency assessment and enterprise classification in 2021 and 2022.

Article 3. The Minister of Finance, ministers, heads of agencies representing the owner, relevant agencies, organizations and individuals shall be responsible for implementing this Resolution./.