Decree No. 205/2025/NĐ-CP amends and supplements some articles of Decree No. 111/2015/NĐ-CP dated November 3, 2015, of the Government on the development of supporting industries.

DECREE

Amending and supplementing some articles of Decree No. 111/2015/NĐ-CP dated November 3, 2015 of the Government on the development of supporting industries

 November 2015 Government Decree on the development of supporting industries

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

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

Pursuant to the Law on Public Investment No. 58/2024/QH15 which has been amended and supplemented with some articles according to Law No. 90/2025/QH15;

Pursuant to the Land Law No. 31/2024/QH15 which has been amended and supplemented with some articles according to Law No. 43/2024/QH15, Law No. 47/2024/QH15 and Law No. 58/2024/QH15;

Pursuant to the Investment Law No. 61/2020/QH14 which has been amended and supplemented with some articles according to Law No. 72/2020/QH14, Law No. 03/2022/QH15, Law No. 05/2022/QH15, Law No. 08/2022/QH15, Law No. 09/2022/QH15, Law No. 20/2023/QH15, Law No. 26/2023/QH15, Law No. 27/2023/QH15, Law No. 28/2023/QH15, Law No. 31/2024/QH15, Law No. 33/2024/QH15, Law No. 43/2024/QH15, Law No. 57/2024/QH15 and Law No. 90/2025/QH15;

Pursuant to the Environmental Protection Law No. 72/2020/QH14 which has been amended and supplemented with some articles according to Law No. 11/2022/QH15, Law No. 16/2023/QH15, Law No. 18/2023/QH15, Law No. 47/2024/QH15 and Law No. 54/2024/QH15;

Pursuant to the Technology Transfer Law No. 07/2017/QH14 which has been amended and supplemented with some articles according to Law No. 16/2023/QH15;

Pursuant to the Law on Support for Small and Medium Enterprises No. 04/2017/QH14 which has been amended and supplemented with some articles according to Law No. 64/2020/QH14

Pursuant to the State Budget Law No. 83/2015/QH13 which has been amended and supplemented with some articles according to Law No. 59/2020/QH14 and Law No. 56/2024/QH15;

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

Pursuant to the Science and Technology Law No. 29/2013/QH13 which has been amended and supplemented with some articles according to Law No. 28/2018/QH14 and Law No. 07/2022/QH15;

Pursuant to the High-Tech Industry Law No. 21/2008/QH12 which has been amended and supplemented with some articles according to Law No. 32/2013/QH13 and Law No. 67/2014/QH13;

At the proposal of the Minister of Industry and Trade;

The Government promulgates this Decree amending and supplementing some articles of Decree No. 111/2015/NĐ-CP dated November 3, 2015 of the Government on the development of supporting industries.

Article 1. Amending and supplementing some articles of Decree No. 111/2015/NĐ-CP dated November 3, 2015 of the Government on the development of supporting industries as follows:

1. Amending and supplementing some clauses of Article 3 as follows:

a) Amend Clause 1 as follows:

"1. Supporting industry is an industry producing, processing raw materials, auxiliary materials, materials, components, and spare parts for the production of finished products."

b) Amend and supplement Clause 4 as follows:

"4. Activities for developing supporting industry include:

Promoting domestic and foreign investment in the field of supporting industry; connecting and supporting enterprises in the supporting industry to become suppliers of products for customers both domestically and internationally;

Supporting enterprises in the supporting industry to apply management systems and productivity improvement tools to meet the requirements of global production chains in business management and production management;

Supporting training to improve the quality of human resources to meet the requirements of the production of supporting industry products;

Supporting research and development, trial production, application, transfer, and innovation of technology in the production of supporting industry products and material industries;

Investing in projects for the production and processing of supporting industry products;

Building databases and implementing activities to disseminate information and promote communication about supporting industry;

Establishing standards, norms, procedures, evaluation systems, and recognition systems in the field of supporting industry;

Supporting enterprises in the supporting industry to apply information technology, digital transformation, and smart factory solutions into production processes and production and business management systems to enhance management and production capacity of enterprises to meet the requirements of the Fourth Industrial Revolution;

Providing legal support for enterprises in the supporting industry to provide information, legal knowledge training, and legal advice for enterprises in the supporting industry;

Supporting testing, inspection, measurement of product quality, appraisal, and certification of supporting industry products;

Supporting mergers and acquisitions of enterprises in the field of supporting industry."

2. Amending and supplementing Clause 2 of Article 4 as follows:

"2. Projects to build research and development centers serving the production of supporting industry products shall enjoy land lease exemptions and reductions according to the laws on land; they shall be supported with funding for equipment from the Program for Developing Supporting Industries."

3. Amending and supplementing some points and clauses of Article 5 as follows:

a) Amend Clause 1 as follows:

"1. Organizations and individuals conducting research and application, transfer, innovation, and improvement of technology to produce supporting industry products listed in the Priority Supporting Industry Product Catalogue shall enjoy incentives and support from the National Innovation Fund, the National Science and Technology Development Fund, the National High-Tech Development Program, technology transfer incentives and other incentives and supports according to current regulations."

b) Adding point c and point d of Clause 2 as follows:

"c) Supporting up to 50% of the investment costs for machinery and equipment, prototype products, design, software, training, hiring of consulting experts, inventions, intellectual property rights transfer, industrial property rights, and testing results for cooperative research and technology transfer projects between enterprises and scientific and technological organizations;

d) Supporting up to 70% of the costs for activities and tasks aimed at improving the quality and quantity of experts and consulting units in the fields of technology application and transfer."

4. Adding point c of Clause 1 of Article 6 as follows:

"c) Outstanding students, lecturers, researchers, experts, managers, technicians, and technical workers shall be supported with training and upgrading costs within and outside the country on techniques and technologies for producing supporting industry products from the Program for Developing Supporting Industries and other human resource training programs."

5. Adding Article 6a, Article 6b, and Article 6c after Article 6 as follows:

"Article 6a. Environmental protection support

1. Projects for developing supporting industrial zones, areas, and clusters that are entitled to incentives and support for environmental protection shall be governed by laws on environmental protection.
2. Investors of production projects for priority-developed supporting industrial products listed in Appendix I attached hereto shall be entitled to support under laws on environmental protection.

3 ||| Article 6b. Legal Support

Businesses producing supporting industrial products listed in Appendix I attached hereto shall be entitled to legal support under the Law on Supporting Small and Medium Enterprises.

4 ||| Article 6c. Support for Testing, Inspection, Appraisal, and Quality Certification

Businesses producing products listed in Appendix I attached hereto shall be entitled to financial support from the Program for Developing Supporting Industries as follows:

1. Up to 50% of costs for testing, appraisal, inspection, consulting services for product quality certification, establishing and announcing basic standards; costs for quality management system certification.

2. Up to 50% of costs for renting laboratories for testing, inspection, appraisal, and certification of supporting industrial product quality.

3. Up to 50% of costs for testing, inspection, appraisal, and certification of supporting industrial product quality at state-managed testing, inspection, appraisal, and certification systems.

4. Up to 50% of costs for testing samples of measuring instruments; costs for inspecting, testing, calibrating measuring instruments, metrological standards; costs for issuing quantity verification marks on products in accordance with technical measurement requirements.

5. Up to 50% of costs for brand recognition activities, copyright registration, intellectual property rights, and obtaining barcode numbers.

6. Up to 50% of costs for testing and inspecting new goods and products with inventive characteristics.

6. AMENDING AND SUPPLEMENTING ARTICLE 8 AS FOLLOWS:

5 ||| Article 8. Market Development Support

Businesses producing products listed in Appendix I and Appendix II attached hereto shall be entitled to the following support:

1. Priority participation in national budget-funded programs such as the Program for Developing Supporting Industries, the National Trade Promotion Program, the National Investment Promotion Program, and other programs and projects.

2. Up to 70% of costs for trademark registration, expenses for participating in domestic and international trade fairs, investment promotion programs, business connection programs, market information access fees, advisory services for businesses joining global production chains, market development, and service fees for businesses producing priority-developed supporting industrial products from the Program for Developing Supporting Industries.

3. Up to 70% of funds for implementing cooperation projects between organizations, businesses, multinational corporations, and domestic suppliers, enhancing the capacity of supporting industrial product manufacturing enterprises to become suppliers.

4. Up to 70% of costs for consulting on mergers and acquisitions in the field of supporting industries, including legal procedures, information search and provision, enterprise capability assessment, hiring experts or consulting units.

6 ||| 7. Amend and supplement Article 9 as follows:

7 ||| Article 9. Technical Centers for Supporting Industrial Development

1. Functions:

a) Supporting manufacturing and supporting industry enterprises in implementing research and development activities, innovation, technology application and transfer, design, experimental production, measurement, analysis, appraisal, inspection, training, consulting, improving industrial productivity, and other activities through providing shared equipment, public services, and other services;

b) Implementing activities for supporting industry development as prescribed in this Decree;

c) Managing and using machinery and equipment purchased from the state budget in accordance with the center's functions and tasks, and using them for business, joint ventures, and collaborations in accordance with the Law on State Asset Management and Use;

d) Cooperating with businesses and organizations to invest in building infrastructure, forming shared working spaces, incubation bases to conduct research and development, experimental production, quality inspection, and other activities consistent with the center's functions and tasks.

2. Preferential policies for centers:

a) Land and operational space preferences:

Exemption or reduction of land rental fees according to laws on land;

Allocation of state budget funds for constructing infrastructure and technical facilities.

b) Acceptance of assistance, grants, and donations:

Accepting non-repayable official development assistance (ODA) capital to implement non-recurring tasks and non-repayable grants not included in ODA from foreign agencies, organizations, and individuals; accepting foreign and domestic agency, organization, and individual grants and donations for investing in infrastructure, regular expenses, supporting operations, and management of the center in accordance with the law;

c) Tax preferences: Applying tax benefits as prescribed by tax laws and guiding documents.

8 ||| 8. Amend and supplement Clause 2 of Article 10 as follows:

9 ||| 2. Content:

a) Supporting the enhancement of enterprise capabilities, creating connections and linking supporting industry product manufacturers with customers, becoming suppliers of products to multinational corporations and other supporting industry manufacturers both domestically and internationally; promoting and supporting markets for the consumption of supporting industry products; consulting on mergers and acquisitions in the supporting industry sector with a maximum support rate of 70% of the costs.

b) Support enterprises in applying management systems that meet the requirements of global production chains in corporate governance and production management; improve production processes and management procedures to meet international standards with a maximum support rate of 70% of costs;

c) Support training human resources to meet the requirements of industries producing supporting industrial products with a maximum support rate of 70% of costs;

d) Support research and development, purchase, application, transfer, and innovation of technology in the trial production of components, parts, and materials; research and production of basic and necessary raw materials and materials for the production of supporting industrial products with a maximum support rate of 50% of costs;

đ) Promote awareness and provide information on policies, markets, supply and demand, and production capacity of the supporting industry through forms such as organizing seminars, forums, conferences, publishing newsletters, publications, and promoting on mass media with a maximum support rate of 100% of costs;

e) International cooperation in developing the supporting industry; promote domestic and foreign investment attraction in the supporting industry sector through forms such as organizing or participating in exhibitions, trade fairs, investment promotion conferences at the national or international level with a maximum support rate of 70% of costs;

g) Support the establishment and issuance of technical standards, norms, procedures, evaluation, and recognition systems in the supporting industry field consistent and harmonized with international and regional standards with a maximum support rate of 100% of costs;

h) Support the construction and operation of equipment to enhance the capabilities of Technology Support Centers for Industrial Development established according to the plan of the Ministry of Industry and Trade with a maximum support rate of 100% of costs;

i) Support the construction, operation, and exploitation of databases on manufacturing and processing industries and supporting industries both domestically and internationally; establish and operate an electronic portal for the supporting industry; provide information on manufacturing and processing industries and supporting industries; establish and issue criteria for evaluating the capacity of supporting industry enterprises with a maximum support rate of 100% of costs;

k) Support the application of information technology, digital transformation, and smart factory solutions in production processes, production management systems, and corporate governance to enhance enterprise management and production capacity to meet the requirements of the Fourth Industrial Revolution with a maximum support rate of 70% of costs;

l) Support activities related to testing, inspection, certification, quality assurance, and the establishment and publication of basic standards for supporting industrial products with a maximum support rate of 50% of costs.";

9. Amend and supplement Article 11 as follows:

"Article 11. Objectives, conditions, and procedures for issuing Certificates of Preferential Treatment

1. Preferential treatment recipients:

Investment projects producing products listed in the Priority Supporting Industry Products Catalogue attached as Appendix I or Appendix II issued under this Decree.

2. Conditions for receiving preferential treatment:

Projects will be considered for preferential treatment confirmation when meeting the following conditions:

The project's products belong to the Priority Supporting Industry Products Catalogue attached as Appendix I or Appendix II issued under this Decree. In cases where the product belongs to the Priority Supporting Industry Products Catalogue attached as Appendix II issued under this Decree, it must have a Certificate of Compliance with European Union Technical Standards (standards issued by the European Committee for Standardization CEN) or equivalent;

The production technology chain, machinery, and equipment system of the project must be suitable for producing supporting industrial products to increase product value. Supporting industrial products go through production stages consistent with the design of the production technology chain and production process including mechanical, electrical, chemical, thermal, etc., stages of the project ensuring physical or mechanical changes from raw materials, materials, and other substances to form products;

The project must meet the conditions for commencing production operations;

The project must involve at least one small and medium-sized enterprise engaged in the production and supply of raw materials, materials, or key components and parts for the production of supporting industrial products seeking preferential treatment confirmation.

3. Documents for Issuing Certificates of Preferential Treatment:

A request for preferential treatment confirmation (according to Model No. 01 in Appendix III issued under this Decree);

Detailed description of the project (according to Model No. 02 in Appendix III issued under this Decree);

Detailed description of the project's products (according to Model No. 03 in Appendix III issued under this Decree);

Copy of the Investment Registration Certificate or Initial Investment Registration Certificate and subsequent amendments (except in cases where an Investment Registration Certificate is not required);

Copy of the legal procedures of the project approved by the competent authority according to construction laws including Construction Permit; Notification of completion acceptance results for construction works;

Copy of the legal procedures of the project approved by the competent authority according to environmental laws including Decision approving the Environmental Impact Assessment report or equivalent; Environmental Registration or Environmental Permit (if there is no Environmental Permit, provide component permits already approved by the competent authority) and other relevant documents (if any);

Copy of the Certificate of Compliance with European Union Technical Standards (standards issued by the European Committee for Standardization CEN) or equivalent if the product belongs to the Priority Supporting Industry Products Catalogue attached as Appendix II issued under this Decree;

Copy of the Contract with one small and medium-sized enterprise engaged in production regarding the purchase of raw materials, materials, or key components and parts for the production of supporting industrial products seeking preferential treatment confirmation. The contract remains valid at the time of submitting the preferential treatment confirmation request.

The most recent set of documents immediately preceding the time of submitting the application for confirmation of preferential treatment related to export, purchase, and sale of supporting industrial products eligible for preferential treatment (Customs Declaration for Export or substitute documents for the Customs Declaration as prescribed, commercial invoices or other relevant documents proving the product's commodity code).

4. Method and place of submission of applications:

a) Small and medium-sized enterprises submit their applications to the People's Committee of the province where the project is implemented. Applications may be submitted directly, through postal service, or online via the Public Service Portal to the People's Committee of the province (if available);

b) Other enterprises submit their applications to the Ministry of Industry and Trade. Applications may be submitted directly, through postal service, or online via the Public Service Portal to the Ministry of Industry and Trade at the address https://dichvucong.moit.gov.vn.

5. Authority to issue the Preferential Confirmation Certificate:

a) The People's Committee of the province confirms preferential treatment for projects producing supporting industrial products listed in the Priority Supporting Industrial Products Development Catalogue for small and medium-sized enterprises.

In case the People's Committee of the province issues the Preferential Confirmation Certificate, it must notify the Ministry of Industry and Trade.

b) The Ministry of Industry and Trade confirms preferential treatment for projects producing supporting industrial products listed in the Priority Supporting Industrial Products Development Catalogue for other enterprises.

6. Time limit for resolution:

a) Enterprises submit applications in accordance with Clause 3 of this Article, including one original copy and one electronic copy in Vietnamese. Foreign language documents must be translated and notarized. All relevant information concerning the organization or individual applying for preferential confirmation must be fully recorded on the outside of the application.

b) Based on the enterprise's application for preferential confirmation, the competent authority shall examine the application within five working days. If the application is incomplete or non-compliant with the provisions of Clause 3 of this Article, the competent authority shall request the enterprise to supplement and complete the application in writing.

c) After twenty days from the date the competent authority receives the request for supplementation and completion of the application, if the enterprise does not supplement and complete the application or supplements incompletely or non-compliantly, the competent authority will suspend the processing of the application.

d) After the enterprise submits a complete and compliant application, the competent authority shall review the application.

In cases where clarification of information provided in the application is necessary, the competent authority shall conduct an on-site inspection or request an explanation of the application information in writing.

đ) Within thirty days from the date the competent authority receives a complete and compliant application, explanations of the application information from the enterprise, and satisfactory results of any on-site inspections (if conducted), the competent authority shall consider and issue the Preferential Confirmation Certificate to the enterprise.

In cases where the application is complex and requires additional time for review, the competent authority may extend the processing period but not exceeding forty-five days from the date of receipt of a complete and compliant application. Such extension must be notified in writing to the enterprise requesting preferential confirmation, along with the reasons for the extension.

10. Add Article 11a, Article 11b, Article 11c, and Article 11d following Article 11 as follows:

"Article 11a. Amendment of the Preferential Confirmation Certificate

1. The Preferential Confirmation Certificate may be amended in cases where there is a change in the information contained on the Preferential Confirmation Certificate.

2. Documents for the application to amend the Preferential Confirmation Certificate include:

a) A written request for amendment of the Preferential Confirmation Certificate (in accordance with Model No. 05 attached as Appendix III to this Decree);

b) Original or certified copies of relevant documents serving as evidence for the amendment of the Preferential Confirmation Certificate.

3. Procedure for amending the Preferential Confirmation Certificate:

a) Enterprises submit one set of documents in accordance with Clause 2 of this Article directly, through postal service, or online via the Public Service Portal (if available) to the competent authority that issued the Preferential Confirmation Certificate.

b) Based on the enterprise's application for amendment of the Preferential Confirmation Certificate, the competent authority shall examine the application within five working days. If the application is incomplete or non-compliant with the provisions of Clause 2 of this Article, the competent authority shall request the enterprise to supplement and complete the application in writing.

c) After twenty days from the date the competent authority receives the request for supplementation and completion of the application, if the enterprise does not supplement and complete the application or supplements incompletely or non-compliantly, the competent authority will suspend the processing of the application.

d) After the enterprise submits a complete and compliant application, the competent authority shall review the application.

In cases where clarification of information provided in the application is necessary, the competent authority shall conduct an on-site inspection or request an explanation of the application information in writing.

đ) Within thirty days from the date the competent authority receives a complete and compliant application, explanations of the application information from the enterprise, and satisfactory results of any on-site inspections (if conducted), the competent authority shall issue a written notification of the result of the amendment of the Preferential Confirmation Certificate to the enterprise.

Article 11b. Post-Grant Monitoring of Incentives

1. Inspection Authority:

The Ministry of Industry and Trade shall take the lead and coordinate with relevant ministries, sectors, and agencies to inspect projects benefiting from incentives nationwide;

The People's Committees of provinces shall take the lead and coordinate with relevant ministries, sectors, and agencies to inspect projects benefiting from incentives within their respective jurisdictions.

2. Forms of Inspection:

Upon request for state management on a regular basis (every two years) or at random, the Ministry of Industry and Trade or provincial People's Committees shall establish inspection teams.

3. Content of Inspection: compliance with the provisions of this Decree.

4. All inspection contents must be recorded in the Minutes.

Article 11c. Revocation of the Certificate of Incentive

1. The authority that issued the Certificate of Incentive shall consider revoking the Certificate of Incentive granted to enterprises in the following cases:

a) During production, there is a change in the project or products benefiting from incentives without reporting to the authority that issued the Certificate of Incentive or reporting inaccurately, truthfully, and fully;

b) Providing inaccurate information or falsifying application documents for issuance or adjustment of the Certificate of Incentive;

c) The project no longer meets the conditions for enjoying incentives as stipulated in this Decree;

d) Other cases as recommended by the inspection team or related competent authorities;

đ) The enterprise requests the authority that issued the Certificate of Incentive to revoke the Certificate of Incentive.

2. The revocation of the Certificate of Incentive shall be carried out according to the Decision of the authority that issued or adjusted the Certificate of Incentive.

3. Within five working days from the date of receipt of the revocation decision, the enterprise must return the original certificate to the authority that issued or adjusted the Certificate of Incentive.

4. The Ministry of Industry and Trade shall notify the provincial People's Committee where the project is located about the revocation of the Certificate of Incentive. The provincial People's Committee where the project is located shall notify the Ministry of Industry and Trade about the revocation of the Certificate of Incentive.

5. In cases where the Certificate of Incentive is revoked under points a, b, c, and d of Clause 1 of this Article, the enterprise with a project producing supporting industrial products that received the Certificate of Incentive due to violations shall be responsible for compensating the incentives enjoyed according to relevant laws.

6. For cases where the Certificate of Incentive has been revoked, if the enterprise needs to reissue the Certificate of Incentive after twelve months from the date of the revocation decision, it must follow the procedures and formalities prescribed in Article 11 of this Decree.

Article 11d. Reissuing the Certificate of Incentive

1. In case the Certificate of Incentive is lost or damaged, the application documents for reissuing the Certificate of Incentive shall include a written request for reissuing the Certificate of Incentive, clearly stating the reason (according to Model No. 06 attached as Appendix III to this Decree): one original copy.

2. Procedures for reissuing the Certificate of Incentive:

a) The enterprise shall submit one set of application documents as prescribed in Clause 1 of this Article directly or through postal services or other appropriate means to the authority that issued the Certificate of Incentive;

b) If the application documents are incomplete or not in accordance with regulations, within five working days from the date of receiving the documents, the authority shall issue a written request for supplementation and completion in accordance with regulations;

c) Within five working days from the date of receiving complete and valid documents, the authority shall consider reissuing the Certificate of Incentive. If the Certificate of Incentive is not reissued, the authority shall provide a written response stating the reasons.

11. Amend Article 12 as follows:

"Article 12. Preferential Policies for Projects Producing Supporting Industrial Products Listed in the Priority Development Catalogue

1. Tax Preferences:

Enjoy tax preferences as prescribed by tax laws and implementing regulations.

2. Land Rent and Water Surface Rent Preferences:

Be exempted or reduced from land rent and water surface rent as prescribed by land laws.

3. Other Investment Preferences as prescribed by laws."

12. Amend and Supplement Article 14 as follows:

"Article 14. Responsibilities of Ministries and Sectors

1. The Ministry of Industry and Trade shall take the lead in performing state management functions over the development of supporting industries as follows:

a) Drafting and submitting to the competent authority for promulgation or promulgating within its jurisdiction legal documents on the development of supporting industries;

b) Taking the lead in drafting plans and budgets for implementing the supporting industry development program and incorporating them into the Ministry of Industry and Trade’s five-year and annual socio-economic development plans;

c) Reviewing and updating the priority development catalogue of supporting industrial products in line with actual conditions at each period, and submitting it to the Government for approval;

d) Drafting and submitting to the Prime Minister for approval the Regulation on the formulation, management, and implementation of the supporting industry development program;

đ) Specifying the functions, tasks, organizational structure, operational rules, and operation mechanisms of the Supporting Industry Technical Center;

e) Taking the lead and coordinating with the Ministry of Science and Technology to draft and promulgate national technical standards, and announcing basic standards regarding raw materials, materials, components, and spare parts; proposing the Ministry of Science and Technology to announce national standards for raw materials, materials, components, and spare parts in line with international standards;

g) Taking the lead and coordinating with relevant ministries, sectors, and localities to guide and resolve issues related to the development of supporting industries;

h) Cooperating with domestic and foreign organizations and individuals to attract capital, investment, and resources to support the development of supporting industries;

i) Specifying detailed forms for reports related to the confirmation and post-grant monitoring of incentives for projects producing supporting industrial products listed in the priority development catalogue;

k) Coordinating with the Ministry of Finance to guide the preparation, management, and utilization of funds for the supporting industry development program;

l) Taking the lead and coordinating with relevant ministries, sectors, and provincial people's committees to inspect, audit, and decide on the revocation of incentive policies.

m) Invest in developing Technical Centers to support industrial development in regions using state budget funds;

n) Take the lead and coordinate with relevant ministries, sectors, and agencies to organize evaluations and commend organizations and individuals with outstanding achievements in the field of supporting industries on a biennial basis;

o) Issue certificates and endorsements of capability for organizations and individuals participating in activities to train human resources for supporting industries in accordance with the provisions of the law;

p) Develop and submit to the Prime Minister for supplementation the activities of developing supporting industries into the List of Public Services Using State Budget Funds under the Ministry of Industry and Trade's administrative management;

2. The Ministry of Finance shall be responsible for:

a) Taking the lead in allocating operating funds to implement the Program for Developing Supporting Industries in accordance with the Law on State Budget, guiding the preparation, management, and use of funds for the Program for Developing Supporting Industries;

b) Supplementing detailed guidelines for tax incentives for the development of supporting industry products within its authority;

c) Taking the lead in allocating public investment capital to implement the Program for Developing Supporting Industries in accordance with the Law on State Budget, calling for Official Development Assistance (ODA) funds to build Technical Centers to support industrial development in accordance with the law;

d) Taking the lead and coordinating with relevant ministries and sectors to develop policies to encourage foreign investors to use domestically produced supporting industry products;

đ) Taking the lead in compiling and reporting to the competent authority the medium-term and annual investment plans for developing Technical Centers to support industrial development in regions in accordance with the law on public investment;

e) Coordinating with the Ministry of Industry and Trade to guide, inspect, and supervise the use of funds to implement the Program for Developing Supporting Industries;

3. The Ministry of Science and Technology shall be responsible for:

a) Taking the lead and coordinating with relevant ministries and sectors to implement scientific research, application, and development of technology to promote the development of supporting industry products, serving domestic production needs and exports;

b) Taking the lead in drafting and promulgating national technical standards, establishing and announcing national standards within its scope of management; supporting technology transfer, intellectual property protection, training, and management standard training related to supporting industries;

c) Supporting information searches for patents, protecting and applying patents related to supporting industries;

4. The Ministry of Agriculture and Environment shall be responsible for:

a) Cooperating with the Ministry of Finance and relevant ministries and sectors to review and study proposals to supplement preferential policies regarding land and the environment for projects producing priority supporting industry products;

b) Supplementing regulations to guide the implementation of incentive mechanisms and repayment for projects producing priority supporting industry products located in industrial zones where land has been leased back from zone developers who have paid rent to the state;

5. The Ministry of Home Affairs shall be responsible for:

a) Taking the lead and coordinating with relevant ministries and sectors to review, amend, and supplement current regulations concerning foreign experts and highly skilled foreign workers directly involved in supporting industry development towards simplifying procedures for issuing work permits;

b) Cooperating with the Ministry of Industry and Trade in training to improve the skills of workers directly involved in the supporting industry sector;

6. Ministries, ministerial-level agencies, and government agencies within their respective functions and powers shall be responsible for coordinating with the Ministry of Industry and Trade in managing state administration over the development of supporting industries as prescribed;

13. Amend and supplement some clauses of Article 15 as follows:

a) Amend Clause 3 as follows:

"3. Based on the ability to balance resources, develop plans and budgets for implementing the Program for Developing Supporting Industries at the local level from regular expenditure and public investment funds, submit them for approval by the People's Council; direct relevant agencies to organize the implementation of support for supporting industry enterprises in accordance with this Decree.";

b) Amend Clause 4 as follows:

"4. Entrust the competent authority at the local level to organize the implementation of confirmation and post-confirmation of incentives; report annually on the situation and results of confirmation and post-confirmation of incentives to the Ministry of Industry and Trade.";

c) Supplement Clauses 7, 8, and 9 after Clause 6 as follows:

"7. Based on the requirements, objectives of industrial development, and local resources, invest in developing Technical Centers to support industrial development at the local level by reorganizing existing units; balance the local budget, allocate capital for construction and infrastructure, and purchase equipment for Technical Centers to support industrial development at the local level.

8. Allocate land for the Ministry of Industry and Trade to build Technical Centers to support regional industrial development in accordance with the law on land.

9. Organize evaluations and present to the competent authority commendations for organizations and individuals with outstanding achievements in the field of supporting industries on the local territory; coordinate with relevant agencies to assess and issue certificates and endorsements of capability for organizations and individuals participating in supporting industry activities at the local level in accordance with the law.";

14. Add Article 15a as follows:

"Article 15a. Responsibilities of Enterprises

1. Enterprises shall be responsible for reporting to the competent authority issuing the Certificate of Incentive Confirmation about the project implementation status periodically before April 15 each year, starting from the year following the issuance of the Certificate of Incentive Confirmation and the incentives received.

2. Enterprises commit to the accuracy, honesty, and full responsibility for the contents declared in the Application for Incentive Confirmation and the Application for Adjustment of the Certificate of Incentive Confirmation.

3. Report to the competent authority if there are changes to the project and products that have already been confirmed to receive incentives during the production process.".

15. The list of priority supporting industries for development as specified in the Appendix of Government Decree No. 111/2015/NĐ-CP dated November 3, 2015 on the development of supporting industries is replaced by the List attached as Appendix I to this Decree.

Article 2. Transitional Provisions

1. From the date this Decree takes effect, activities to support the development of supporting industries conducted before the effective date of this Decree shall continue to be implemented according to the contents, programs, and plans that have been approved; production projects of supporting industry products that were enjoying preferential policies under Government Decree No. 111/2015/NĐ-CP before the effective date of this Decree shall continue to enjoy the approved preferences.

2. In cases where enterprises have submitted applications for support and incentives before the effective date of this Decree but have not yet received approval from competent authorities, enterprises shall resubmit their applications in accordance with this Decree to be considered and approved in accordance with regulations.

Article 3. Effectiveness and Responsibility for Implementation

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

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities shall be responsible for implementing this Decree.