Circular No. 06/2011/TT-BKHĐT guiding the dossier, procedure, and process for issuing "Certificate of Investment Incentives and Support Supplement" for enterprises investing in agriculture and rural areas pursuant to Government Decree No. 61/2010/NĐ-CP dated June 4, 2010.

CIRCULAR

Guidelines for the dossier, procedure, and process to issue the "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP dated June 4, 2010 of the Government"

investment in agriculture and rural areas pursuant to Government Decree No. 61/2010/NĐ-CP dated June 4, 2010

_____________________________________ 

Pursuant to Decree No. 108/2006/ND-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain provisions of the Investment Law;

Based on Decree No. 56/2009/NĐ-CP dated June 30, 2009 of the Government on assistance for the development of small and medium-sized enterprises;

Pursuant to Decree No. 116/2008/ND-CP dated November 14, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Planning and Investment;

Implementing Decree No. 61/2010/ND-CP dated June 4, 2010 of the Government on policies encouraging enterprises to invest in agriculture and rural areas;

The Ministry of Planning and Investment, within its assigned functions and tasks, provides guidelines for the dossier, procedure, and process to examine and issue the "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP dated June 4, 2010 of the Government" as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides on:

1. Dossier, procedure, and process to issue the "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP dated June 4, 2010 of the Government".

2. Model and method of recording the "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP dated June 4, 2010 of the Government".

Article 2. Applicability

1. Enterprises established and registered to operate in accordance with Vietnamese law have projects investing in agriculture and rural areas.

2. State agencies with authority involved in the examination and issuance of the "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP dated June 4, 2010 of the Government".

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Priority investment sectors include industries and occupations specified in the Appendix issued together with Decree No. 61/2010/ND-CP on policies encouraging enterprises to invest in agriculture and rural areas (hereinafter referred to as Decree No. 61/2010/ND-CP) and detailed in the List of Vietnam's Economic Sectors issued together with Decision No. 10/2007/QD-TTg dated January 23, 2007 of the Prime Minister.

2. Micro, small, and medium-sized enterprises are those with total capital (total capital equivalent to total assets determined in the enterprise's balance sheet) or average annual number of employees (total capital being the priority criterion) as defined in Article 3 of Decree No. 56/2009/ND-CP dated June 30, 2009 of the Government on assistance for the development of small and medium-sized enterprises.

3. Special priority investment agricultural projects are projects investing in industries and occupations specified in the Appendix issued together with Decree No. 61/2010/ND-CP and implemented in areas listed in the List of Areas with Particularly Difficult Socio-Economic Conditions specified in Appendix B issued together with Decree No. 108/2006/ND-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain provisions of the Investment Law (hereinafter referred to as Decree No. 108/2006/ND-CP).

4. Priority investment agricultural projects are projects investing in industries and occupations specified in the Appendix issued together with Decree No. 61/2010/ND-CP and implemented in areas listed in the List of Areas with Difficult Socio-Economic Conditions specified in Appendix B issued together with Decree No. 108/2006/ND-CP.

5. Encouraged investment agricultural projects are projects investing in industries and occupations specified in the Appendix issued together with Decree No. 61/2010/ND-CP and implemented in communes or villages. A project shall not be considered an encouraged investment agricultural project if it is entirely or partially implemented in wards.

Article 4. Principles for Issuing Investment Incentive and Support Confirmation

1. The People's Committee of the province or centrally governed city (hereinafter referred to as the Provincial People's Committee) where the investment project is implemented shall examine and issue the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" to Investors meeting the conditions stipulated in Article 4 of Decree No. 61/2010/ND-CP.

2. The "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" serves as the basis for competent state agencies to apply additional investment incentives and support for enterprises investing in agriculture and rural areas as prescribed in Decree No. 61/2010/ND-CP.

3. The model of the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" is specified in Appendix II attached hereto.

Chapter II

PROCEDURES AND REQUIREMENTS FOR EXAMINING AND ISSUING THE "INVESTMENT INCENTIVE AND SUPPORT CONFIRMATION SUPPLEMENT FOR ENTERPRISES INVESTING IN AGRICULTURE AND RURAL AREAS UNDER DECREE NO. 61/2010/ND-CP"

Article 5. Documents for Requesting the Issuance of the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP"

An Investor with an investment project falling within the scope prescribed in Article 4 of Decree No. 61/2010/ND-CP shall submit nine sets of documents, including one original set to the Department of Planning and Investment at the location of the investment project to obtain the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP". The documents include:

1. Application form for requesting the issuance of the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" according to the model prescribed in Appendix I attached hereto;

2. Investment Project: In addition to the basic contents of the project as prescribed in Decree No. 108/2006/ND-CP, it must also include detailed explanations and calculations, as well as proposals for investment incentives and support under Decree No. 61/2010/ND-CP.

For State-owned enterprise investment projects, a certified copy of the Investment Decision issued by the competent authority as prescribed by law must be attached.

3. Report on the implementation status and results of the project from the start of operations until the time of application for the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" (for cases where the investment project has already been initiated).

4. If there are changes in the conditions for applying investment incentives and support as stipulated in Article 4 of Decree No. 61/2010/ND-CP during the implementation of the project by the Investor, the Investor must go through the procedures to obtain a replacement "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP". The documents include:

a. Application form for requesting a replacement of the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" according to the model prescribed in Appendix I attached hereto;

b. Adjusted Investment Project: In addition to the basic contents of the project as prescribed in Decree No. 108/2006/ND-CP, it must also include detailed explanations and calculations, as well as proposals for investment incentives and support under Decree No. 61/2010/ND-CP for the adjusted project;

For State-owned enterprise investment projects, a certified copy of the Decision approving the adjustment and supplementation of the investment project issued by the competent authority as prescribed by law must be attached.

c. Report on the implementation status and results of the project up to the time of adjustment.

d. Original "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP".

5. The Investor shall bear legal responsibility for the authenticity of the information recorded in the documents for requesting the issuance of the "Investment Incentive and Support Confirmation Supplement for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP".

Article 6. Procedure for considering issuance of "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP"

1. After receiving complete files in accordance with Article 5 of this Circular, the Department of Planning and Investment shall send the file to seek opinions from the following agencies: the Department of Finance, the Department of Agriculture and Rural Development, the People's Committee of the district where the investor has the investment project (for projects outside industrial zones, export processing zones, high-tech parks, economic zones) or the Management Board of industrial zones, export processing zones, high-tech parks, economic zones (for projects within industrial zones, export processing zones, high-tech parks, economic zones), relevant ministries and sectors regarding the investment incentives and support of the project.

2. The relevant agencies mentioned in Point 1 of this Article shall organize research and review the conditions for enjoying additional investment incentives and support of the investor according to their functions and tasks, concerning the following contents:

a. Scale of the enterprise: medium/small/extra small;

b. Type of investment project: particularly preferential investment/preferential investment/investment encouragement;

c. The investment project enjoys specific types of investment incentives and support as prescribed in Decree No. 61/2010/ND-CP.

3. Within seven working days from the date of receipt of the file, the relevant agencies shall provide written comments on the review and send them to the Department of Planning and Investment, and bear responsibility for issues within their management functions.

4. Within five working days from the date of receipt of comments from all agencies, the Department of Planning and Investment shall compile the comments, prepare a review report, and recommend the People's Committee of the province to issue "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" to investors with agricultural and rural investment projects eligible for additional investment incentives and support as prescribed in Decree No. 61/2010/ND-CP.

If necessary, the Department of Planning and Investment may organize a review meeting before preparing the review report to submit to the People's Committee of the province.

5. The People's Committee of the province shall consider and issue "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" within five working days from the date of receipt of the review report of the Department of Planning and Investment.

6. In case of refusal to issue "Certificate of Investment Incentives and Additional Support for Enterprises Investing in Agriculture and Rural Areas under Decree No. 61/2010/ND-CP" for part or all of the investment incentives and support requested by the Investor, the Department of Planning and Investment shall notify the Investor in writing and specify the reasons.

Chapter III

IMPLEMENTATION

Article 7. Reporting System

1. Every six months, the People's Committee of the province shall report on the implementation of Decree No. 61/2010/ND-CP of the Government to the Ministry of Planning and Investment, the Ministry of Finance, and the Ministry of Agriculture and Rural Development for monitoring.

2. Every six months, the Investor shall prepare a supervision and evaluation report on the implementation of the investment project in accordance with Decree No. 113/2009/ND-CP dated December 15, 2009 of the Government on supervision and evaluation of investment, and Circular No. 13/2010/TT-BKH dated June 2, 2010 of the Ministry of Planning and Investment on the format of supervision and evaluation reports.

Article 8. Effective Date

This Circular takes effect from May 22, 2011.

Article 9. Implementation Organization

During the implementation process, if there are arising issues or difficulties, agencies and organizations shall reflect to the Ministry of Planning and Investment for timely guidance or supplementation and amendment./.