Decree No. 13/2019/ND-CP On Science and Technology Enterprises

DECREE

On science and technology enterprises

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

Pursuant to the Law on Science and Technology dated June 18, 2013;

Pursuant to the Enterprise Law dated November 26, 2014;

Pursuant to the Investment Law dated November 26, 2014;

Pursuant to the Law on Land dated November 29, 2013;

Pursuant to the proposal of the Minister of Science and Technology;

The Government promulgates the Decree on science and technology enterprises.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Decree provides detailed regulations and guidance for implementing Article 58 of the Law on Science and Technology relating to science and technology enterprises.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Decree applies to the following entities:

a) Enterprises established and operating in accordance with Vietnamese laws and engaged in production, business, and services based on scientific and technological outcomes;

b) Other organizations and individuals related to the certification of science and technology enterprises and the implementation of preferential policies and support from the State for science and technology enterprises.

Article 2. Interpretation of Terms

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

1. Products formed from scientific and technological outcomes (including post-incubation technologies, goods, services, and other forms) are the results of production or service provision processes based on the application, utilization, or development of scientific and technological outcomes.

2. Land for constructing research facilities of science and technology enterprises includes land for laboratories, land for technology and enterprise incubators, experimental facility construction land, and trial production facility construction land.

Article 3. Scientific and Technological Outcomes

1. The results of scientific and technological activities, the results of scientific and technological tasks, and scientific research and technological development results listed below are referred to as scientific and technological outcomes. Scientific and technological outcomes serve as the basis for issuing Certificates of Science and Technology Enterprises.

2. Scientific and technological outcomes are expressed in one of the following forms:

a) Inventions, utility models, industrial designs, semiconductor integrated circuit layout designs, new plant varieties protected under intellectual property laws or recognized for international registration according to international treaties to which Vietnam is a party; computer programs registered with a Certificate of Copyright Registration;

b) New animal breeds, new crop varieties, new aquaculture varieties, new forestry varieties, technical advancements recognized by the Ministry of Agriculture and Rural Development;

c) Results of tasks that have won science and technology awards organized by competent state authorities or approved for awarding by such authorities in accordance with laws on science and technology awards;

d) Scientific and technological outcomes confirmed or recognized by competent authorities in accordance with the law;

đ) Transferred technologies confirmed by competent authorities in accordance with the law.

3. A science and technology enterprise conducting a new investment project in the field of scientific research and technological development means using scientific and technological outcomes to implement a new production or business project or replace all existing technology in the enterprise's production and business activities.

Article 4. Certificate of Science and Technology Enterprise

1. The Certificate of Science and Technology Enterprise serves as the basis for implementing preferential policies and support for science and technology enterprises and is valid nationwide.

2. The Certificate of Science and Technology Enterprise also serves as the Registration Certificate for Scientific and Technological Activities.

3. The Certificate of Science and Technology Enterprise serves as the basis for applying investment incentives for science and technology enterprises.

Chapter II
CERTIFICATION OF SCIENCE AND TECHNOLOGY ENTERPRISES

Article 5. Competence to issue, amend, reissue, revoke, and annul the effect of the Science and Technology Business Certificate

1. The Department of Science and Technology where the business headquarters is located shall be the agency receiving applications and issuing the Science and Technology Business Certificate, except for cases stipulated in Clause 2 of this Article.

2. The Market Development and Science and Technology Business Agency under the Ministry of Science and Technology shall assist the Minister of Science and Technology in receiving applications and issuing the Science and Technology Business Certificate in the following cases:

a) Scientific and technological outcomes formed from special scientific and technological tasks; having significant importance for economic and social development, national defense, and security throughout the country; playing a crucial role in enhancing the national scientific and technological potential; addressing scientific and technological issues related to multiple industries, fields, regions, especially the environment, health; information technology and telecommunications infrastructure;

b) Businesses established through the transformation of public scientific and technological organizations that register their scientific and technological activities with the Ministry of Science and Technology;

c) Where the Department of Science and Technology lacks technical conditions to evaluate scientific and technological outcomes and has a written request for the Market Development and Science and Technology Business Agency to consider issuing the Science and Technology Business Certificate;

d) Businesses with branches or production and business establishments in the territories of multiple provinces and centrally-administered cities and have a written request for the Market Development and Science and Technology Business Agency to issue the Science and Technology Business Certificate.

3. In cases where businesses are issued the Science and Technology Business Certificate according to Clause 1 of this Article, the Department of Science and Technology shall be responsible for sending copies of the certificate to the Market Development and Science and Technology Business Agency and relevant agencies to implement preferential policies and support.

4. In cases where businesses are issued the Science and Technology Business Certificate according to Clause 2 of this Article, the Market Development and Science and Technology Business Agency shall be responsible for sending copies of the certificate to the Department of Science and Technology where the business headquarters and independent accounting branches are located. The Department of Science and Technology shall be responsible for sending copies of the certificate to relevant agencies to implement preferential policies and support.

5. The agency issuing the Science and Technology Business Certificate shall have the authority to amend, reissue, revoke, and annul the effect of the Science and Technology Business Certificate.

Article 6. Conditions for Issuing the Science and Technology Business Certificate

1. A business shall be issued the Science and Technology Business Certificate when meeting the following conditions:

a) Established and operating in accordance with the Enterprise Law;

b) Having the ability to create or apply scientific and technological outcomes evaluated, appraised, and recognized by competent authorities in accordance with Clause 2 of Article 7 of this Decree;

c) Generating revenue from producing and trading products derived from scientific and technological outcomes at a minimum rate of 30% of total revenue.

2. Newly-established businesses under five years old that meet the conditions specified in points a and b of Clause 1 of this Article shall be certified as science and technology businesses.

Article 7. Procedures and Documents for Requesting Certification as a Science and Technology Enterprise

1. An enterprise that meets the conditions stipulated in Article 6 of this Decree shall submit one set of application documents for certification as a science and technology enterprise to the competent authority as prescribed in Article 5 of this Decree. The documents may be submitted directly, through postal service, or online.

2. The application documents for certification as a science and technology enterprise include:

a) A request for certification as a science and technology enterprise according to Form No. 01 attached to this Decree;

b) A confirmation or recognition document of scientific and technological results issued by the competent authority (a copy accompanied by the original for verification or a certified copy), including one of the following documents:

- Intellectual property protection certificates;

- Decision recognizing new crop varieties, new livestock breeds, new aquatic species, new forestry tree varieties, technical advancements;

- Award certificate for scientific and technological results that have won awards organized by state authorities or agreed upon by state authorities for award organizations;

- Decision recognizing the completion of scientific and technological tasks funded by the state budget or registration certificate for the completion of scientific and technological tasks funded by the state budget; confirmation or evaluation certificate for the completion of scientific and technological tasks not funded by the state budget;

- Technology transfer registration certificate;

- Other confirmation or recognition documents with equivalent legal value.

c) A production and business plan for products derived from scientific and technological results according to Form No. 02 attached to this Decree.

Article 8. Examination of Application Documents and Issuance of the Certificate for a Science and Technology Enterprise

1. Within three working days from the date of receipt of the application documents for certification as a science and technology enterprise, the competent authority issuing the certificate for a science and technology enterprise must inform the enterprise about the validity of the application documents, specifying the required amendments and supplements to the documents and the deadline for such amendments and supplements if the documents are incomplete.

2. Within ten working days from the date of receipt of valid application documents, the competent authority issuing the certificate for a science and technology enterprise is responsible for considering whether to issue or refuse to issue the certificate for a science and technology enterprise. The certificate for a science and technology enterprise will be issued according to Form No. 03 attached to this Decree.

In cases where scientific and technological results involve multiple industries and fields with complex contents requiring expert opinions or the establishment of advisory boards for examination and evaluation, the issuance of the certificate for a science and technology enterprise shall not exceed fifteen working days from the date of receipt of valid application documents.

3. In the case stipulated in point c, Clause 2, Article 5 of this Decree, after receiving complete valid application documents, within five working days, the Department of Science and Technology shall send a letter along with all application documents for the issuance of the certificate for a science and technology enterprise to the Agency for Market Development and Science and Technology Enterprises for issuance of the certificate.

4. Within five working days from the date of issuance of the certificate for a science and technology enterprise, the issuing authority shall publish on its electronic portal the name, address, and list of products derived from scientific and technological results of the enterprise.

Article 9. Issuance of Change of Content and Reissue of Science and Technology Enterprise Certificate

1. A science and technology enterprise shall submit one set of application dossier for issuance of change of content or reissue of the Science and Technology Enterprise Certificate to the competent authority specified in Article 5 of this Decree in the following cases:

a) Changing registered business information;

b) Supplementing the list of products formed from scientific and technological results;

c) The Science and Technology Enterprise Certificate being lost, burned, torn, deteriorated, or destroyed in another manner.

2. The application dossier for issuance of change of content or reissue of the Science and Technology Enterprise Certificate shall be submitted directly, through postal service, or online, including:

a) Application for issuance of change of content or reissue of the Science and Technology Enterprise Certificate according to Model No. 04 attached to this Decree;

b) Documents proving the change of registered business information in the case of changing registered business information;

c) Documents as prescribed at points b and c, Clause 2, Article 7 of this Decree in the case of supplementing the list of products formed from scientific and technological results.

3. Within five working days from the date of receipt of a valid dossier, the competent authority shall be responsible for examining the issuance or refusal of issuance of change of content or reissue of the Science and Technology Enterprise Certificate. In the case of supplementing products formed from scientific and technological results, the time limit for issuing the change of content of the Science and Technology Enterprise Certificate shall not exceed ten working days from the date of receipt of a valid dossier.

Article 10. Revocation and Nullification of Effectiveness of the Science and Technology Enterprise Certificate

1. The competent authority specified in Article 5 of this Decree shall notify the enterprise and decide to revoke the Science and Technology Enterprise Certificate in the following cases:

a) The science and technology enterprise has its business registration certificate revoked;

b) For five consecutive years, the revenue from producing and trading products formed from scientific and technological results does not reach a minimum of 30% of the total revenue of the science and technology enterprise; except for newly established enterprises within the first five years from the date of issuance of the Science and Technology Enterprise Certificate;

c) The science and technology enterprise fails to implement reporting requirements for three consecutive years;

d) The Science and Technology Enterprise Certificate was issued beyond authority or without compliance with the prescribed procedures.

Upon revocation of the Science and Technology Enterprise Certificate, the enterprise will no longer enjoy preferential policies and support for science and technology enterprises.

2. The competent authority shall notify the enterprise's violation behavior and decide to nullify the effectiveness of the Science and Technology Enterprise Certificate in the following cases:

a) Engaging in acts that infringe upon the rights of ownership or use of scientific and technological results declared in the application dossier for certification as a science and technology enterprise;

b) Engaging in acts of falsifying the content of the application dossier for certification as a science and technology enterprise.

Upon nullification of the effectiveness of the Science and Technology Enterprise Certificate, the enterprise will be required to repay all funds received and other benefits enjoyed and will be subject to legal sanctions.

3. The competent authority shall send a notification letter to relevant agencies implementing preferential policies and support for science and technology enterprises regarding the revocation and nullification of the effectiveness of the Science and Technology Enterprise Certificate and publicly announce such actions on the agency’s website for at least thirty working days from the date of the decision to revoke or nullify the effectiveness of the Science and Technology Enterprise Certificate.

Article 11. Funding for the examination of applications to issue, amend, reissue, revoke, or annul the validity of the Science and Technology Business Certificate

1. The funding for the examination of applications to issue, amend, reissue, revoke, or annul the validity of the Science and Technology Business Certificate shall be guaranteed by the state budget.

2. The content and level of expenditure shall be implemented in accordance with the current regulations of the law on the acceptance of science and technology tasks at the ministry or provincial level.

Chapter III
SUPPORT AND INCENTIVE POLICIES

Article 12. Exemption and reduction of corporate income tax

1. Income from the production and business activities of science and technology enterprises from products formed from scientific and technological results shall enjoy incentives of exemption and reduction of corporate income tax like new investment projects in the field of scientific research and technological development, specifically: exempted from tax for four years and reduced by 50% of the tax payable for the next nine years.

2. Revenue and income from the production and business activities of products formed from scientific and technological results as stipulated in Clause 1, Article 2 of this Decree. Revenue and income generated from services applying scientific and technological results in the information technology sector must be from new service revenue and income.

3. Science and technology enterprises shall not be entitled to incentives of exemption and reduction of corporate income tax for financial years that fail to meet the condition that the revenue from products formed from scientific and technological results must account for at least 30% of the total revenue of the enterprise.

4. Conditions and procedures for implementing tax incentives for corporate income tax shall be carried out in accordance with the regulations of the law on corporate income tax and tax administration.

Article 13. Exemption and reduction of land rent and water surface rent

1. Science and technology enterprises shall be entitled to exemption and reduction of land rent and water surface rent in accordance with the provisions of the law on land.

2. The Department of Science and Technology shall have the responsibility to coordinate with the agency receiving land use application files in accordance with Article 60 of Decree No. 43/2014/NĐ-CP dated May 15, 2014 of the Government when determining the area of land exempted or reduced for scientific and technological purposes. Procedures and documents for requesting exemption and reduction of land rent and water surface rent shall be carried out in accordance with the provisions of the law on land rent and tax administration.

Article 14. Credit incentives for science and technology enterprises conducting scientific research, technological development, and production and business activities

1. Investment projects of science and technology enterprises producing products formed from scientific and technological results shall be eligible to borrow state investment credit funds in accordance with current laws.

2. Science and technology enterprises carrying out scientific and technological tasks, applying scientific and technological results, and producing and trading products formed from scientific and technological results shall be funded, lent with preferential interest rates, interest rate subsidies, and guarantees for loans by the National Technology Innovation Fund, the Science and Technology Development Fund of ministries, agencies equivalent to ministries, government agencies, provinces, and centrally-administered cities.

a) For science and technology enterprises with assets pledged in accordance with the law, the National Technology Innovation Fund, the Science and Technology Development Fund of ministries, agencies equivalent to ministries, government agencies, provinces, and centrally-administered cities shall lend with preferential interest rates or provide interest rate subsidies up to 50% of the interest rate for loans from commercial banks.

b) For science and technology enterprises with feasible scientific and technological projects, the National Technology Innovation Fund, the Science and Technology Development Fund of ministries, agencies equivalent to ministries, government agencies, provinces, and centrally-administered cities shall lend with preferential interest rates or guarantee loans from commercial banks.

3. The National Technology Innovation Fund, the Science and Technology Development Fund of ministries, agencies equivalent to ministries, government agencies, provinces, and centrally-administered cities shall have the responsibility to establish loan regulations, interest rate subsidies, loan guarantees, and ensure favorable conditions for science and technology enterprises to access these funds.

4. Science and technology enterprises meeting the criteria for support by the Small and Medium Enterprise Credit Guarantee Fund shall be considered and granted credit guarantees by the Fund to borrow from lending organizations in accordance with the law.

Article 15. Transfer of scientific and technological property assets formed from state-funded scientific and technological tasks

The transfer of scientific and technological property assets formed from state-funded scientific and technological tasks to scientific and technological enterprises shall be carried out in accordance with the Government's regulations on the management and use of assets formed through the implementation of state-funded scientific and technological tasks.

Article 16. Support for research activities and commercialization of scientific and technological results

1. Scientific and technological enterprises shall enjoy tax incentives for export and import taxes on scientific research activities, technological development, and business operations in accordance with the laws on export and import taxes.

2. Scientific and technological enterprises shall be prioritized and exempted from service fees when using machinery and equipment at national key laboratories, technology incubation centers, enterprise incubation centers, and state-owned scientific and technological research institutions to conduct scientific research activities, technological development, new product trials, and enterprise incubation. In cases where costs arise from purchasing raw materials for research activities, the enterprises shall pay the incurred costs to the national key laboratories, technology incubation centers, enterprise incubation centers, and state-owned scientific and technological research institutions.

3. Scientific and technological enterprises may utilize the Corporate Science and Technology Development Fund and other legitimate sources to commercialize scientific and technological results.

Scientific and technological enterprises shall be prioritized to participate in projects supporting the commercialization of scientific and technological results and intellectual property of the State. The content and level of support shall be implemented in accordance with the State's regulations on projects supporting the commercialization of scientific and technological results and intellectual property.

4. Scientific and technological enterprises shall be exempted from stamp duty when registering land use rights and ownership of buildings in accordance with the laws on stamp duty.

5. Ministries and agencies equivalent to ministries shall prioritize the establishment of national technical standards for products formed from scientific and technological results of scientific and technological enterprises in cases where the products belong to Group 2 products and there are no corresponding technical standards.

Article 17. Support and encouragement for technology application and innovation

1. National Technology Innovation Fund shall facilitate capital support, loan guarantees, and interest rate subsidies up to 50% of the interest rate for loans from commercial banks for scientific and technological enterprises investing in infrastructure and technical facilities for technology decoding activities.

2. Scientific and technological enterprises participating in industry clusters and value chains shall be considered for loans by the Small and Medium Enterprise Development Fund in accordance with current laws.

3. Scientific and technological enterprises that self-fund research and development activities after transferring and effectively applying the results in practice, recognized by the competent state authorities on science and technology, shall be supported financially from the state budget; in cases where the results are significant for economic and social development and national defense and security, the State will consider purchasing those results.

4. Scientific and technological enterprises shall be prioritized by competent authorities in establishing intellectual property rights, recognizing, and registering the circulation of products formed from scientific and technological results for the development of new products.

5. Scientific and technological enterprises that achieve outstanding results in scientific and technological activities and the commercialization of products formed from scientific and technological results shall be honored and rewarded.

Chapter IV
IMPLEMENTATION

Article 18. Responsibilities of Science and Technology Enterprises

1. The enterprise shall be responsible under the law for the legality of ownership and use of scientific and technological results to produce products and the production and business activities of such products.

2. Annually, the enterprise shall provide timely, complete, and accurate information and documents on the situation of production and business of products formed from scientific and technological results to the local Department of Science and Technology.

Article 19. Responsibilities of the Ministry of Science and Technology

1. To take the lead and coordinate with relevant agencies to guide and organize the implementation of this Decree.

2. To take the lead and coordinate with relevant agencies to carry out promotional activities to disseminate policies for developing science and technology enterprises; programs and projects supporting the development of science and technology enterprises; and to organize honors and awards for science and technology enterprises in accordance with regulations.

3. To implement inspection, supervision, and handling of violations related to the issuance of certificates for science and technology enterprises and the activities of these enterprises within its management scope in accordance with the law; to decide on the recovery of capital and state assets when science and technology enterprises do not produce or trade the products mentioned in their application for certification as science and technology enterprises, operate ineffectively, or violate the law.

4. To be responsible before the Government and the Prime Minister for urging and inspecting the implementation of this Decree; to act as the focal point for resolving issues arising during the implementation of the Decree and report to the Prime Minister for resolution of issues exceeding authority; and annually to organize evaluations and draw lessons from the implementation of the Decree.

The Market Development and Science and Technology Enterprise Development Agency under the Ministry of Science and Technology shall assist the Minister of Science and Technology in performing state management functions to support the development of science and technology enterprises.

Article 20. Responsibilities of the Ministry of Finance

1. To direct and guide tax authorities and financial agencies at local levels to implement preferential policies for science and technology enterprises as stipulated in Chapter III of this Decree.

2. To propose solutions to resolve difficulties in implementing preferential and support policies for science and technology enterprises to competent authorities.

Article 21. Responsibilities of Ministries and Sectors

1. Ministries and ministerial-level agencies shall prioritize the establishment of national technical standards that meet the requirements for developing science and technology enterprises.

2. To direct small and medium-sized enterprise development funds and sectoral science and technology development funds to implement support for science and technology enterprises as stipulated in Articles 14, 16, and 17 of this Decree.

Article 22. Responsibilities of the Vietnam Development Bank

1. To implement credit investment policies for science and technology enterprises in accordance with the law.

2. To propose solutions to address difficulties and challenges in implementing preferential credit policies for science and technology enterprises to competent authorities.

Article 23. Responsibilities of the People's Committees of provinces and centrally governed cities

1. Issuing programs and plans for the development of science and technology enterprises for each stage and allocating funds for implementation.

2. Directing the Department of Science and Technology to publicly announce procedures, formalities, and application forms for registering and certifying science and technology enterprises on the agency’s electronic information website; annually reporting in writing on the situation of registering and certifying science and technology enterprises and the results of production and business activities of science and technology enterprises in the locality to the Market Development and Science and Technology Enterprise Department before December 15th.

3. Directing relevant departments, industries, provincial and centrally governed city science and technology development funds (if any) to implement preferential policies and support for science and technology enterprises and enterprises implementing new investment projects in the field of scientific research and technological development as stipulated in this Decree.

4. Prioritizing land leasing and infrastructure at the lowest price as prescribed; allocating land for science and technology enterprises within the province or centrally governed city when planning and implementing land use plans in the locality.

Chapter V
IMPLEMENTING PROVISIONS

Article 24. Transitional Provisions

1. Science and technology enterprises that have been granted a Certificate of Science and Technology Enterprise and are currently enjoying benefits and support, including cases where enterprises have been granted a Certificate but have not yet enjoyed benefits according to the provisions of legal documents prior to the effective date of this Decree, shall continue to enjoy such benefits and support for the remaining period according to the provisions of those documents; if enterprises meet the provisions of Chapter III of this Decree, they may choose to continue with the existing benefits or enjoy benefits under this Decree for the remaining period.

2. The remaining time for enjoying benefits shall be calculated continuously from the start of the benefit implementation for science and technology enterprises as prescribed in legal documents issued before the effective date of this Decree.

Article 25. Effective Date

1. This Decree takes effect from March 20, 2019.

2. The Government Decree No. 80/2007/NĐ-CP dated May 19, 2007 on science and technology enterprises; the Government Decree No. 96/2010/NĐ-CP dated September 20, 2010 amending and supplementing certain articles of the Government Decree No. 115/2005/NĐ-CP dated September 5, 2005 on the mechanism of self-management and self-responsibility of public science and technology organizations and the Government Decree No. 80/2007/NĐ-CP dated May 19, 2007 on science and technology enterprises; Article 20 of the Government Decree No. 95/2014/NĐ-CP dated October 17, 2014 on investment and financial mechanisms for science and technology activities shall cease to be effective from the date this Decree takes effect.

Article 26. Responsibility for Implementation

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of People's Committees of provinces and centrally governed cities, and Heads of related agencies and organizations are responsible for implementing this Decree./.