Decree No. 57/2018/ND-CP on mechanisms and policies to encourage enterprises to invest in agriculture and rural areas

N |||DECREE

ON MECHANISMS AND POLICIES TO INCENTIVIZE ENTERPRISES TO INVEST IN AGRICULTURE AND RURAL AREAS

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

BASED ON THE LAW ON STATE BUDGETS OF JUNE 25, 2015;

Pursuant to the Investment Law dated November 26, 2014;

Pursuant to the Law on Public Investment dated June 18, 2014;

BASED ON THE LAW ON URBAN PLANNING AND CONSTRUCTION OF JUNE 18, 2014;

BASED ON THE ENTERPRISE LAW OF NOVEMBER 26, 2014;

Pursuant to the Law on Supporting Small and Medium Enterprises dated June 12, 2017;

BASED ON THE LAND LAW OF NOVEMBER 29, 2013;

BASED ON THE LAW ON SCIENCE AND TECHNOLOGY OF JUNE 18, 2013;

Pursuant to the Law on Technology Transfer dated June 19, 2017;

At the proposal of the Minister of Planning and Investment;

THE GOVERNMENT ISSUES THIS DECREE ON MECHANISMS AND POLICIES TO INCENTIVIZE ENTERPRISES TO INVEST IN AGRICULTURE AND RURAL AREAS.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

THIS DECREE REGULATES CERTAIN INCENTIVE AND SUPPORT MECHANISMS FOR ENTERPRISES INVESTING IN AGRICULTURE AND RURAL AREAS, INCLUDING ADDITIONAL SUPPORT FROM THE STATE, AND PROCEDURES FOR IMPLEMENTATION OF SUCH INCENTIVES AND SUPPORT.

Article 2. Applicability

1. THIS DECREE APPLIES TO ENTERPRISES THAT RECEIVE INCENTIVES AND SUPPORT AS ENTERPRISES ESTABLISHED, REGISTERED, AND OPERATING UNDER THE ENTERPRISE LAW AND HAVE PROJECTS AS PROVIDED FOR IN CLAUSE 3, 4, AND 5 OF ARTICLE 3 OF THIS DECREE.

2. ORGANIZATIONS, ENTITIES, AND INDIVIDUALS INVOLVED IN THE IMPLEMENTATION OF INCENTIVE AND SUPPORT POLICIES AS PROVIDED FOR IN THIS DECREE.

Article 3. Explanation of Terms

1. RURAL AREA IS THE ADMINISTRATIVE TERRITORY EXCLUDING THE URBAN WARD TERRITORIES OF DISTRICTS AND CITIES.

2. PRIORITY INVESTMENT SECTORS AND TRADES IN AGRICULTURE AND RURAL AREAS INCLUDE THOSE SECTORS AND TRADES LISTED IN ANNEX I ATTACHED TO THIS DECREE (ANNEX I) AND OTHER SECTORS AND TRADES DETERMINED BY THE PRIME MINISTER AT DIFFERENT TIMES.

3. A HIGHLY PRIORITY INVESTMENT AGRICULTURAL PROJECT IS A PROJECT IN THE SECTORS AND TRADES LISTED IN ANNEX I IMPLEMENTED IN AREAS WITH SPECIAL DIFFICULT ECONOMIC AND SOCIAL CONDITIONS AS PROVIDED FOR IN LAWS ON INVESTMENT.

4. A PRIORITY INVESTMENT AGRICULTURAL PROJECT IS A PROJECT IN THE SECTORS AND TRADES LISTED IN ANNEX I IMPLEMENTED IN AREAS WITH DIFFICULT ECONOMIC AND SOCIAL CONDITIONS AS PROVIDED FOR IN LAWS ON INVESTMENT.

5. AN ENCOURAGED INVESTMENT AGRICULTURAL PROJECT IS A PROJECT IN THE SECTORS AND TRADES LISTED IN ANNEX I IMPLEMENTED IN RURAL AREAS, EXCEPT THOSE AREAS SPECIFIED IN CLAUSES 3 AND 4 OF THIS ARTICLE.

6. AGRICULTURE AS DEFINED IN THIS DECREE INCLUDES: AGRICULTURE, FORESTRY, FISHERIES, AND SALT INDUSTRY (INCLUDING THE CULTIVATION OF MEDICINAL PLANTS).

AGRICULTURAL PRODUCTS ARE PRODUCTS OF THE AGRICULTURE, FORESTRY, FISHERIES, AND SALT INDUSTRY SECTORS.

7. A NEWLY ESTABLISHED SMALL AND MEDIUM AGRICULTURAL ENTERPRISE IS AN ENTERPRISE THAT INVESTS ONLY IN THE AGRICULTURAL AND RURAL SECTORS, HAS BEEN OPERATING FOR NO MORE THAN FIVE YEARS FROM THE DATE IT WAS ISSUED A BUSINESS REGISTRATION CERTIFICATE, AND SATISFIES THE CONDITIONS SET OUT IN THE LAW ON SUPPORT FOR SMALL AND MEDIUM-SIZED ENTERPRISES.

8. AN ENTERPRISE PARTICIPATING IN VALUE CHAIN LINKAGE IS AN ENTERPRISE THAT HAS A STABLE AGRICULTURAL PRODUCT PURCHASE CONTRACT (WITH A MINIMUM TERM OF 36 MONTHS) WITH FARMERS OR ORGANIZATIONS REPRESENTING FARMERS.

ARTICLE 4. PRINCIPLES FOR APPLYING INCENTIVES AND SUPPORT FOR INVESTMENTS

1. THE STATE INCENTIVIZES INVESTMENTS THROUGH TAX, FEE, AND CHARGE EXEMPTIONS AND REDUCTIONS, AND SIMPLIFICATION OF SOME ADMINISTRATIVE PROCEDURES FOR ENTERPRISES.

2. THE STATE SUPPORTS INVESTMENTS THROUGH PARTIAL FINANCIAL SUPPORT FOR INVESTMENTS OR INTEREST RATE SUBSIDIES FOR ENTERPRISES.

3. ENTERPRISES WITH HIGHLY PRIORITY INVESTMENT AGRICULTURAL PROJECTS, PRIORITY INVESTMENT AGRICULTURAL PROJECTS, AND ENCOURAGED INVESTMENT AGRICULTURAL PROJECTS SHALL ENJOY THE INCENTIVES AND SUPPORT FOR INVESTMENTS AS PROVIDED FOR IN THIS DECREE.

4. PRIORITY SUPPORT FOR INVESTMENTS SHALL BE GIVEN TO STARTUP INNOVATIVE SMALL AND MEDIUM-SIZED ENTERPRISES AS PROVIDED FOR IN CLAUSE 2 OF ARTICLE 3 OF THE LAW ON SUPPORT FOR SMALL AND MEDIUM-SIZED ENTERPRISES AND ENTERPRISES BUILDING RAW MATERIAL AREAS WITH CONTRACTS LINKED TO FARMERS.

5. IF AN INVESTMENT PROJECT RECEIVES MULTIPLE LEVELS OF INCENTIVES AND SUPPORT AT THE SAME TIME, THE ENTERPRISE MAY CHOOSE TO APPLY THE MOST BENEFICIAL LEVEL OF INCENTIVES AND SUPPORT.

6. ENTERPRISES SHALL USE THEIR OWN FUNDS AND RAISE FUNDS TO IMPLEMENT INVESTMENT PROJECTS IN PRIORITY INVESTMENT SECTORS AND TRADES IN AGRICULTURE AND RURAL AREAS. THE STATE WILL PROVIDE POST-INVESTMENT SUPPORT ACCORDING TO THE SUPPORT LEVELS FOR EACH TYPE OF PROJECT COMPONENT AND STRUCTURE AS ISSUED BY THE PROVINCE PEOPLE'S COMMITTEE; THE PROCEDURES FOR SUCH SUPPORT ARE AS PROVIDED FOR IN THIS DECREE.

Chapter II

INCENTIVE AND SUPPORT POLICIES

Article 5. Exemption and reduction of land use fee

An enterprise with an agricultural project (especially encouraged investment, encouraged investment, and promoted investment) that is allocated land or changes the purpose of land to build housing for workers according to Article 55 of the Land Law shall be exempted from the land use change fee for the area of land converted for building housing for workers at the project; it shall also be exempted from the land use fee for that area after the conversion.

Article 6. Exemption and reduction of land lease fees and water surface lease fees of the State

1. An enterprise with an encouraged investment and promoted investment agricultural project when leasing land or water surfaces from the State shall apply the preferential land price set by the People's Committee of the province or centrally governed city and a stable land lease and water surface lease price for a minimum of five years.

2. An enterprise with a particularly encouraged investment agricultural project shall have its project exempted from land lease and water surface lease fees from the date the State leases the land and water surfaces.

3. An enterprise with an encouraged investment agricultural project shall have its project exempted from land lease and water surface lease fees for the first fifteen years from the date the State leases the land and water surfaces, and shall have a fifty percent reduction in land lease and water surface lease fees for the next seven years.

4. An enterprise with a promoted investment agricultural project shall have its project exempted from land lease and water surface lease fees for the first eleven years from the date the State leases the land and water surfaces, and shall have a fifty percent reduction in land lease and water surface lease fees for the next five years.

5. An enterprise with an agricultural project (particularly encouraged investment, encouraged investment, promoted investment) that is leased land by the State to build housing for project workers, non-agricultural production bases (land for construction of factories, warehouses, drying yards, internal roads, green spaces), including land permitted to change purposes to the types of land specified in this clause to serve the project, shall be exempted from land lease fees.

6. Newly established small and medium-sized agricultural enterprises shall be exempted from land lease and water surface lease fees of the State for the first five years from the date the project completes and commences operations, and shall have a fifty percent reduction in land lease and water surface lease fees for the next ten years.

Article 7. Concentrated land support

1. An enterprise with a particularly encouraged investment agricultural project that leases or subleases land and water surfaces from households and individuals to implement an investment project shall be supported by the State with funds equivalent to twenty percent of the land lease and water surface lease fees for the first five years from the date the project completes and commences operations; the land lease and water surface lease prices are regulated in Clause 1 of Article 6 of this Decree.

2. An enterprise with an agricultural project (particularly encouraged investment, encouraged investment, and promoted investment) that receives capital contributions in the form of land use rights from households and individuals to form raw material areas shall be supported by the State in building infrastructure in raw material areas with a support level of 50 million VND/hectare, but not exceeding 10 billion VND/project, and does not need to convert to lease land for the area of land received as capital contributions in the form of land use rights.

3. An enterprise that concentrates land through the forms prescribed in Clauses 1 and 2 of this Article shall be supported by the State with the total amount of support as stipulated in each clause above.

4. During the land lease cycle of enterprises investing in agriculture and rural areas, the State will not adjust the land use plan and land use plan to affect the project, except in cases where the State recovers land according to Articles 61 and 62 of the Land Law and special cases requiring adjustment of the land use plan and land use plan according to Clauses 1 and 2 of Article 46 of the Land Law.

5. Encouraging enterprises to use agricultural land and aquaculture land to construct processing plants and accompanying infrastructure (warehouses, headquarters, internal roads, waste treatment systems). Procedures for changing land use purposes and construction shall comply with the provisions of the Land Law and the Construction Law.

Article 8. Access to and Support for Credit

1. Enterprises with investment projects in agriculture and rural areas shall be supported by local budgets with interest rates on commercial loans after the completion of the project as follows:

a) Level of support: Equal to the difference between the commercial loan interest rate and the preferential state credit interest rate for investment calculated based on the actual outstanding balance at the time of reviewing the support application.

b) The period for interest rate support starts from the date of disbursement according to the credit agreement with a commercial bank:

- A maximum of eight years for particularly preferred investment agricultural projects; a maximum of six years for preferential investment agricultural projects; a maximum of five years for encouraged investment agricultural projects. In cases where the agricultural small and medium-sized enterprise's project is newly established, the interest rate support period is eight years.

- Projects in which enterprises participate in value chain linkages shall be eligible for interest rate support based on the production cycle of the product.

c) The limit of capital borrowing eligible for interest rate support: Not exceeding seventy percent of the total investment amount of the project.

d) Specific policies and methods of support shall be issued by the Provincial People's Councils in accordance with local conditions.

2. Construction works on land (including net houses, greenhouses, plastic houses, and irrigation facilities) invested by enterprises shall be considered as assets for collateral when borrowing funds from commercial banks.

Article 9. Supporting Enterprises in Research, Transfer, and Application of High-Tech Agriculture

1. Financial support for implementing scientific research topics, purchasing technology licenses, acquiring technologies, or purchasing scientific research results and technological development outcomes to create new products, improve technology, environmental pollution reduction technology, raw material and energy-saving technology:

a) Level of support: Eighty percent of the implementation costs, but not exceeding three hundred million dong per topic/license/technology.

b) Conditions for support

- The enterprise must have annual revenue at least ten times the level of support.

- The technology licenses and technologies proposed for purchase must align with the enterprise’s registered production development orientation.

- If the scientific research topic is applied in practice, it will be paid out at the support level; if not applied in practice, it will be paid out at fifty percent of the support level.

2. Supporting enterprises to implement trial production projects serving the application of new technologies, high-tech, and new products:

a) Prioritize enterprises participating in or leading scientific and technological projects (hereinafter referred to as projects) funded by the state budget.

- Enterprises may be invited to collaborate in implementing the contents of scientific and technological projects or building models under scientific and technological tasks implemented in their registered business locations;

- Enterprise proposals for commissioned projects are prioritized for approval and implementation through selection or direct assignment;

- Enterprises with rare genetic resources are prioritized to implement national gene bank projects to develop commercial products.

b) Level of support: Seventy percent of the implementation costs for particularly preferred investment agricultural projects and fifty percent for preferential investment agricultural projects and encouraged investment agricultural projects, but not exceeding one billion dong.

c) Conditions for support

- Trial production projects of new products, high-tech products, and new products must have a unified document from a science management agency at the ministry level or provincial People's Committee.

- Proposed support tasks must align with the enterprise’s production and business development orientation.

3. Enterprises are granted full ownership rights over the results of scientific research and technological development after the scientific and technological tasks are accepted and prioritized for the deployment of scientific and technological products:

a) Enterprises leading scientific and technological topics and projects using state budget funds that successfully breed plant and animal varieties, upon successful acceptance of the project, are permitted to expand the variety within three years from the end of the project acceptance.

b) Enterprises leading scientific and technological topics and projects using state budget funds that produce new market-accepted products, upon successful acceptance of the task, are permitted to expand the product within two years from the end of the project acceptance.

c) Enterprises leading scientific and technological topics and projects using state budget funds, with laboratories meeting ISO/IEC 17025 standards, and whose test results on product standards are accepted when registering product circulation with relevant authorities, are permitted to deploy the product.

4. Enterprises with plant propagation projects using tissue culture technology shall be supported as follows:

a) Level of support: Eighty percent of the investment cost for infrastructure construction, equipment, and environmental treatment, but not exceeding five billion dong per project.

b) Conditions for support: Scale of one million plants per year or more. If the project scale increases, the support level increases accordingly, but not exceeding ten billion dong per project.

5. Enterprises with projects producing plant seeds, animal breeds, aquatic seedlings, and testing new high-value crops approved by the provincial People's Committee shall be supported with seventy percent of the cost for infrastructure construction, equipment, and environmental treatment, but not exceeding three billion dong per project.

6. Enterprises investing in high-tech agricultural zones, regions, and projects shall be supported with a maximum of three hundred million dong per hectare for infrastructure construction, equipment, and environmental treatment.

Article 10. Support for human resource training and market development

1. Enterprises with particularly preferential investment projects, preferential investment projects, and encouraged investment projects shall be supported by the state budget as follows:

a) Supporting enterprises directly training skills for workers at a rate of VND 2 million/month/worker, with a support period of three months.

In cases where enterprises participate in value chain linkages, they will be supported with costs for organizing training and guiding techniques for farmers participating in the linkage, at a rate of VND 500,000/farmer trained. The support period is three months.

b) Supporting fifty percent of advertising costs, brand building costs for national key products and provincial products; fifty percent of costs for participating in domestic and international exhibitions approved by competent authorities.

2. The support amounts specified in Clause 1 of this Article shall be implemented according to investment projects. The total amount of support for one project shall not exceed ten percent of the total investment amount of the project and shall not exceed VND 1 billion.

3. Supporting one enterprise to build and manage a national agricultural product e-commerce website.

a) Conditions for support:

- The enterprise must have at least five years of experience in the field of electronic commerce and have a minimum guarantee asset of VND 10 billion.

- The national agricultural product e-commerce website must be built in at least three languages (Vietnamese, English, Chinese) and commit to maintaining operations for a minimum of ten years. Product information from enterprises must be maintained for a minimum of three years.

- The State will begin supporting when at least 500 enterprises have posted their products on the e-commerce website.

b) Level of support: The State supports enterprises with a national e-commerce website at VND 5 million/enterprise with products posted on the national e-commerce website. The total level of support shall not exceed VND 5 billion.

c) In cases where multiple enterprises wish to participate in building the national agricultural product e-commerce trading website, the selection process will be through bidding.

4. Enterprises investing in agriculture and rural areas have the right to independently purchase raw materials from farming and breeding for preservation and processing according to the enterprise's standards.

Agricultural products from farming and breeding can freely circulate in the market, state agencies shall not have administrative procedures for confirming the origin of raw materials and other administrative procedures that hinder the exploitation, transportation, consumption, and export of agricultural products, except in cases related to national security and dangerous diseases affecting public health as stipulated in specialized laws.

Article 11. Investment support for facilities: Agricultural product storage and processing; livestock and poultry slaughter; manufacturing equipment, parts, and agricultural machinery; production of auxiliary products

1. Enterprises with projects to invest in agricultural product processing facilities; slaughterhouses; manufacturing equipment, parts, and agricultural machinery facilities; and production facilities for auxiliary products shall be supported by the state budget as follows:

a) Supporting agricultural product processing facilities and livestock and poultry slaughterhouses: sixty percent of investment costs and not exceeding VND 15 billion/project for infrastructure construction for waste treatment, traffic, electricity, water, workshops, and purchasing equipment within the project boundary.

b) Supporting manufacturing facilities for mechanical equipment, parts, and agricultural machinery and production facilities for auxiliary products: sixty percent of investment costs and not exceeding VND 5 billion/project for infrastructure construction for waste treatment, traffic, electricity, water, workshops, and purchasing equipment within the project boundary.

c) Agricultural product processing projects must ensure that the value of processed products increases by at least 1.5 times compared to the initial raw material value.

2. Support for agricultural product storage

Enterprises with projects to invest in agricultural product storage facilities (including drying, irradiation, disinfection, freezing, biological storage) shall be supported by the state budget as follows:

a) Supporting seventy percent of investment costs but not exceeding VND 2 billion/project for infrastructure construction for traffic, electricity, water, waste treatment, workshops, and purchasing equipment.

b) Conditions for support:

- The capacity of rice, corn, potato, cassava, forestry product drying facilities must reach a minimum of 100 tons of product/day; drying facilities for fishery by-products must reach a minimum of 50 tons of product/day.

- Fresh vegetable, fruit, tea, pepper, cashew nut storage capacity must reach 1,000 tons of warehouse; seed storage capacity must reach 100 tons of warehouse.

3. Support for purchasing marine service vessels: Enterprises purchasing vessels for marine fishing services shall be supported by the state budget up to sixty percent of costs, with support calculated based on capacity: VND 30 million/ton deadweight (DWT); minimum vessel capacity 200 DWT, maximum support not exceeding VND 10 billion/vessel.

4. In cases where enterprises are formed according to the provisions of Article 6 of Decree No. 118/2014/NĐ-CP dated December 17, 2014 of the Government on restructuring, reforming, and developing, improving the efficiency of operation of agricultural and forestry companies, which establish processing plants as specified in Clause 1 of this Article, additional infrastructure support for raw material regions shall be provided, with a support standard of VND 50 million/hectare and not exceeding VND 5 billion/project.

5. In cases where agricultural products processed as specified in point a of Clause 1 of this Article are recognized as national key products, in addition to the support levels specified in the above clauses, the project shall be additionally supported with VND 3 billion for infrastructure investment.

Article 12. Support for investment in dairy and beef cattle breeding facilities

Enterprises with projects to invest in dairy and beef cattle breeding facilities shall be supported by the state budget as follows:

1. A support of five billion VND per project for the construction of infrastructure related to waste treatment, transportation, electricity, water supply, workshops, and the purchase of equipment.

2. In addition to the infrastructure support provided under Clause 1 of this Article, if enterprises import high-yield cattle breeds for direct breeding or breeding in collaboration with households, they will receive additional support of ten million VND per head.

Article 13. Support for enterprises providing public services and investing in agricultural and rural infrastructure

1. Enterprises with projects to provide clean water to rural areas shall be supported as follows:

a) A support of three million VND per cubic meter per day-night capacity for new construction or two million VND per cubic meter per day-night capacity for upgrading and improving clean water production plants.

b) A maximum support of fifty percent of the cost of main pipelines leading to residential areas with ten households or more.

2. Enterprises with projects to collect and treat solid household waste; domestic wastewater in rural areas; collect and treat village craft and rural waste shall be supported at sixty percent of the cost of purchasing equipment and constructing treatment systems, with a maximum support level not exceeding five billion VND per project.

3. Enterprises with aquaculture projects of a minimum area of five hectares shall be supported at two hundred million VND per hectare for the construction of infrastructure, water supply, drainage, and environmental treatment. The support level increases proportionally with the increase in cultivation area. The maximum support level does not exceed ten billion VND per project.

4. Enterprises with projects to construct ports serving the transport of agricultural, forestry, and aquatic products; anchorage areas for vessels; advanced irrigation systems; and water conservancy works for agricultural production shall be supported at fifty percent of the investment costs according to the approved project by the competent authority. The maximum support level does not exceed twenty billion VND per project.

5. Support for social housing for workers: Enterprises investing in agriculture and rural areas with one hundred or more workers regularly working at the factory shall be supported in building housing for workers at a rate of one million VND per square meter for four-story buildings, and two million VND per square meter for two-story buildings or higher.

6. Additional support outside the project boundary: Enterprises with projects to invest in agriculture and rural areas, as stipulated in this Decree, if there is no road meeting the standard of Class V mountain roads, power system, and water supply and drainage system outside the project boundary to serve the project, shall receive additional support at seventy percent of the cost and not exceeding five billion VND for the construction of these components.

Chapter III

SOURCES OF FUNDS AND SUPPORT MECHANISMS

Article 14. Sources of support funds

1. The central government allocates a budget equivalent to at least five percent of annual development investment capital for the agricultural sector; provincial and centrally-administered city budgets allocate at least five percent of annual local government budget expenditures for the agricultural sector to implement such support. Additionally, ministries, sectors, and localities may utilize integrated funding from various economic and social development programs and legitimate funds to implement support for enterprises as prescribed in this Decree.

2. The Ministry of Planning and Investment, in coordination with the Ministry of Finance, based on the financial balance capability of each phase and annually, and the support needs of enterprises in each locality, shall report to the Government to decide on the sources of support funds to implement this Decree.

Article 15. Post-investment support mechanism

1. Central budget:

The Prime Minister shall allocate the total medium-term and annual capital support for localities under the item: "Support Program for Enterprises Investing in Agriculture and Rural Areas" in the public investment plan. When a project meets the conditions, the Ministry of Planning and Investment shall assign detailed lists and levels of support capital for the project in accordance with the Public Investment Law.

2. Local budget: Supports projects at the local level, in compliance with the provisions of this Decree.

3. The decision on approval of the investment orientation for the project list specified in point a, Clause 1, Article 16 of this Decree and the commitment document of the competent authority to provide capital support is the basis for allocating support plans from the state budget to enterprises.

4. State budget implements post-investment support: When a project's investment component is completed and accepted, 70% of the support capital according to that investment component will be disbursed; after the project is completed, accepted, and put into production and business operations, the remaining 30% of the support capital will be disbursed.

5. Capital allocated to enterprises but not fully disbursed within the planned fiscal year will be carried over to the next year for further disbursement. In case an enterprise has not fully disbursed the capital within two years, the remaining capital can only be reallocated to another enterprise in accordance with this Decree.

6. Sources of capital and procedures for supporting investment for foreign-invested enterprises (as stipulated in Clause 1, Article 23 of the Investment Law) and state-owned enterprises shall be implemented in accordance with separate legal regulations.

7. The portion of support capital from the state budget does not count towards the taxable income of enterprises and is guaranteed by the state when enterprises borrow from commercial banks to implement their projects.

Chapter IV

PROCEDURE AND PROCEDURES FOR INVESTMENT

Article 16. Investment procedure and procedures

1. Implement interconnection and simplification of administrative procedures as follows:

a) The People's Committee of the province issues a decision on investment orientation regarding the list of projects encouraging enterprises to invest in agriculture and rural areas (according to Model No. 01 attached as Appendix II to this Decree).

b) The decision made pursuant to point a of this clause is an investment orientation decision as provided for in point a, Clause 1, Article 32 of the Investment Law.

In cases where two or more enterprises register to implement an investment project at the same location, the selection of investors shall be conducted in accordance with the legal provisions on bidding.

c) Enterprises with projects listed in point a of this clause shall be provided information or issued a planning permit by the competent state agency to prepare a 1/500 scale master plan. The time limit for providing information or issuing a planning permit shall not exceed fifteen working days from the date of receipt of the enterprise's request.

d) The review of basic design for projects listed in point a of this clause shall be carried out in accordance with point b, Clause 4, Article 57 of the Construction Law.

đ) Construction works in rural areas located in regions without urban development planning or within industrial parks, export processing zones, high-tech zones, or high-tech agricultural zones with approved 1/500 scale master plans are exempt from construction permits in accordance with Clause 2, Article 89 of the Construction Law.

e) All projects are exempt from technical review except those specified in Articles 30, 31, and point b, Clause 1, Article 32 of the Investment Law and Article 13 of the Technology Transfer Law.

2. Allow project investors to simultaneously or concurrently carry out land, environment, construction procedures, and receive investment support.

3. Projects listed in point a, Clause 1 of this Article, which have not commenced production and business activities, shall not be subject to inspection, examination, or audit by local state agencies in any form unless there is a provision in the Law or clear evidence of law violations.

Article 17. Documents and procedures for receiving support

1. Documents and procedure for requesting support

a) The enterprise submits three sets of documents including the Investment Project and the enterprise's request for support to the Department of Planning and Investment (Model No. 02 attached as Appendix II to this Decree).

b) Within a maximum period of ten working days, the Department of Planning and Investment shall issue a verification report and submit it to the People's Committee at the provincial level (Model No. 03 attached as Appendix II to this Decree). Within five days, the People's Committee at the provincial level shall issue a commitment letter to support the enterprise with capital (Model No. 04 attached as Appendix II to this Decree). In case of refusal to commit to supporting the enterprise, the People's Committee at the provincial level shall issue a letter to the enterprise detailing the reasons.

c) In cases where central budget funds are used, the provisions of the laws on public investment shall be implemented.

2. Acceptance of investment items or the entire project

a) Based on the enterprise's acceptance request, within five working days, the Department of Agriculture and Rural Development shall take the lead in inviting relevant agencies to participate in the Acceptance Council.

b) Content of acceptance: Acceptance of individual items or the entire project according to the Support Standards for each type of item and construction works issued by the People's Committee at the provincial level.

c) The minutes of the Acceptance Council (Model No. 05 attached as Appendix II to this Decree) serve as the basis for disbursing support funds to the enterprise. Additionally, state agencies shall not require the enterprise to provide additional documents.

3. Procedures for receiving support

The enterprise submits documents for requesting disbursement of support funds including the acceptance minutes and the capital allocation decision from the competent authority to the State Treasury to obtain disbursement of the support amount within five working days.

Chapter V

IMPLEMENTATION

Article 18. Responsibilities of central ministries and sectors

1. The Ministry of Planning and Investment:

a) Take the lead and coordinate with the Ministry of Finance and the Ministry of Agriculture and Rural Development to guide the implementation of this Decree.

b) Take the lead and coordinate with the Ministry of Finance to aggregate and allocate medium-term and annual funds to support localities based on the central government's budget balancing capacity to implement the policies stipulated in this Decree, and submit them to the competent authorities for decision-making in accordance with the State Budget Law and the Public Investment Law.

c) Develop plans and implement monitoring and inspection of the Decree's implementation.

2. Ministry of Finance:

a) Coordinate with the Ministry of Planning and Investment to implement monitoring and inspection of the Decree's implementation.

b) Take the lead and coordinate with the Ministry of Planning and Investment and the Ministry of Agriculture and Rural Development to guide the implementation of this Decree.

3. The Ministry of Agriculture and Rural Development:

a) Issue the list of key agricultural products at the national level, standards for high-yield dairy cows and beef cattle.

b) Take the lead and coordinate with the Ministry of Science and Technology to issue criteria for high-tech agricultural projects.

c) Coordinate with the Ministry of Planning and Investment and the Ministry of Finance to guide the supervision and inspection of the Decree's implementation.

4. Ministry of Science and Technology: Issue the list of technological products and research topics, purchase copyrights as stipulated in Article 9 of this Decree.

5. Ministry of Industry and Trade:

a) Take the lead and coordinate with the Ministry of Agriculture and Rural Development to issue the list of mechanical manufacturing products, spare parts, agricultural machinery, and auxiliary products serving agricultural and rural development supported under Article 11 of this Decree.

b) Guide the implementation of Clause 3, Article 10 of this Decree.

6. Ministry of Natural Resources and Environment: Guide the implementation of the provisions in Clause 2, Article 8 of this Decree.

7. Annually, the Ministries of Agriculture and Rural Development, Industry and Trade, Natural Resources and Environment, Construction shall review and adjust to reduce administrative procedures in their respective fields to facilitate enterprises' investment and business activities in agriculture and rural areas, and report.

Article 19. Responsibilities of Local Authorities

1. Provincial People's Council:

a) Review and promulgate special policies to encourage enterprises to invest in agriculture and rural areas, including credit policies at the local level as stipulated in Article 8 of this Decree; capital for interest subsidy support for projects and the amount of local budget capital to ensure support for enterprises.

b) Issue mechanisms to promote land concentration, create land funds to attract enterprises to invest in agriculture and rural areas in accordance with their authority and legal regulations.

2. Provincial People's Committees:

a) Issue investment policy decisions on the list of projects encouraging enterprises to invest in agriculture and rural areas as prescribed in Clause 1 of Article 16 of this Decree. The term is once every five years; each year, the provincial People's Committee reviews and adjusts.

b) Issue the list of key agricultural products at the provincial level.

c) Issue support standards for each type of project component and construction works in accordance with the support levels prescribed in this Decree.

d) Direct implementation and evaluate the implementation situation of this Decree in the previous year, report to the Ministry of Planning and Investment before March 31 of each year.

đ) Entrust the Department of Planning and Investment to take the lead, coordinate with the Department of Finance and the Department of Agriculture and Rural Development to submit to the provincial People's Committee for the allocation of the list and the amount of capital support for enterprises according to each project.

3. Responsibilities of enterprises:

a) Approve investment projects, approve technical designs, budgets, construction or hire contractors to construct.

b) Members of enterprises are permitted to include state support as prescribed in this Decree into the registered capital according to the Law on Enterprises.

Article 20. Transitional Provisions and Effective Date

1. This Decree takes effect from the date of issuance and replaces Government Decree No. 210/2013/NĐ-CP dated December 19, 2013 on policies to encourage enterprises to invest in agriculture and rural areas (Decree No. 210/2013/NĐ-CP).

2. Enterprises with investment projects meeting the preferential conditions prescribed in this Decree that have implemented the project after the effective date of Decree No. 210/2013/NĐ-CP but have not yet enjoyed preferential treatment shall enjoy preferential treatment for the remaining period of the project as prescribed in this Decree.

3. Enterprises currently enjoying investment incentives under Decree No. 61/2010/NĐ-CP dated June 4, 2010 and Decree No. 210/2013/NĐ-CP continue to enjoy granted incentives or have the right to enjoy incentives under this Decree for the remaining period of the project if they meet the preferential and support conditions prescribed in this Decree.

4. Enterprises with ongoing projects and meeting the preferential and support provisions of Decree No. 210/2013/NĐ-CP shall continue to enjoy preferential support under Decree No. 210/2013/NĐ-CP or as prescribed in this Decree.

5. Projects being implemented according to Decree No. 210/2013/NĐ-CP and not yet completed with investment, construction, land, and environmental procedures may apply the provisions on procedures in Article 16 of this Decree to implement the investment project.

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

ANNEX I

LIST OF INDUSTRIES AND TRADES WITH INVESTMENT INCENTIVES IN AGRICULTURE AND RURAL AREAS
(Attached to Government Decree No. 57/2018/NĐ-CP dated April 17, 2018)

1. Planting forests, protecting forests, planting medicinal plants, non-timber forest products, organic farming production.

2. Investment and development of concentrated raw material zones for processing industries. Building large-scale fields.

3. Concentrated livestock breeding, poultry breeding, aquaculture.

4. Production and development of crop seeds, animal breeds, forestry seedlings, aquatic seedlings.

5. Application of information technology, biotechnology, new materials technology, automation technology, and other advanced technologies prioritized for investment and development in agricultural, forestry, salt industry, water conservancy, and aquaculture production.

6. Fishing in distant sea areas.

7. Salt production and refining.

8. Production of feedstock and processing of livestock, poultry, and aquaculture feed, biological preparations.

9. Processing and preservation of agricultural, forestry, and aquatic products, medicinal herbs.

10. Production of paper pulp, paper, cardboard, artificial boards directly from agricultural and forestry raw materials.

11. Production of pesticides, raw materials for plant protection chemicals, veterinary drugs, products for treating and improving the environment in livestock breeding and aquaculture.

12. Production of handicrafts; cultural and traditional ethnic products.

13. Investment in clean water supply systems, drainage systems, water conservancy works, and advanced irrigation systems.

14. New construction, renovation, and upgrading of centralized industrial slaughterhouses, meat preservation and processing facilities.

15. Collection and treatment of solid waste and domestic wastewater in rural areas; collection and treatment of craft village waste.

16. Investment in rural markets; investment in housing for workers in rural areas.

17. Production of machinery, equipment, additives, and auxiliary materials for agricultural, forestry, fishery, salt industry, and food processing.

18. Pest control and veterinary services in rural areas.

19. Investment advisory services, scientific and technical consulting services for agricultural, forestry, and aquaculture production and salt-making in rural areas./.

ANNEX II

SAMPLE DOCUMENTS USED FOR SUPPORTING AND INVESTING IN AGRICULTURE AND RURAL AREAS
(Attached to Government Decree No. 57/2018/NĐ-CP, dated April 17, 2018)

Form No. 01

RESOLUTION ON THE INVESTMENT PROMOTION PROGRAM FOR ENTERPRISES INVESTING IN AGRICULTURE AND RURAL AREAS
(Attached to Decision number ... of the People's Committee of the province/city ...)

 Including those project portfolios currently being implemented that meet the conditions for support stipulated in this Decree but the State does not have sufficient funds to support enterprises; the "estimated" figures upon formal approval shall not deviate more than 20%.

Form No. 02

APPLICATION FOR INVESTMENT SUPPORT FOR ENTERPRISES INVESTING IN AGRICULTURE AND RURAL AREAS

To: Department of Planning and Investment ...

Enterprise: (Name of enterprise)...

Type of enterprise: ...(according to the Enterprise Law)

Business field:...

Head office:...

Telephone: ... Fax...

Certificate of Enterprise Registration/Business Operation Registration Certificate/Business License/Investment Registration Certificate number ... issued by ... on ... day ... month ... year ...

I. REGISTRATION TO IMPLEMENT THE PROJECT WITH THE FOLLOWING CONTENT:

1. Project Name: ...

2. Field of Investment: ...

3. Location of Project Implementation: ...

4. Objectives and scale of the project: ...

5. Total investment capital of the project: ...

6. Land area planned to be used: ...

7. Number of workers the project will employ annually: ...

8. Expected project implementation schedule: ...

II. REQUEST FOR INVESTMENT SUPPORT(According to Decree No. .../2018/ND-CP dated ... day ... month ... year 2018 of the Government):

1. Basis for Support

2. Compliance with support conditions

3. Requests for investment support:

III. CALCULATION OF REQUESTS FOR INVESTMENT SUPPORT:

...........................................................................................................................................

IV. ENTERPRISE COMMITMENTS: Content of the investment dossier

1. Regarding the accuracy of the information provided above.

2. Strict compliance with Vietnamese laws.

Attached documents:...

Note:For projects initiated before the effective date of Decree No. .../2018/ND-CP dated ... day ... month ... year..., the request for investment support in Section II shall apply to the remaining operational period of the project (if any).

Implementation Report of Production Projects of Supporting Industry Products Confirmed with Incentives

To: People's Committee...

Based on the application for support number... dated... day... month... year... of enterprise .... requesting support for the investment project (Project name) and attached project documents; the Department of Planning and Investment reports the results of the review of preferential treatment and investment support for enterprise... investing in the project... (Project name) according to Decree No. .../2018/ND-CP as follows:

I. REVIEW DOCUMENTS

1. Application number ...

2. Investment project report ...

3. On-site inspection record (For projects implemented before the date of preferential treatment and support request):

4. Opinions of relevant agencies: ...

5. Other related documents (if any).

II. PROJECT INFORMATION

1. Project name: ...

2. Field of Investment: ...

3. Objectives and scale of the project: (Product output objectives, number of workers expected, investment items and land area used ...)

4. Decision on project investment orientation: (If applicable under the Investment Law)

5. Decision on project investment: (Enterprise name)

6. Project location: ...

7. Estimated total project investment: ...(Specify sources of investment capital and specific amounts from each source of capital raised by the enterprise)

8. Estimated amount of state support requested: ...

9. Implementation period: ...

10. Other information (if any): ...

III. SUMMARY OF OPINIONS FROM COORDINATING UNITS

Summary of opinions from coordinating units

IV. REVIEW OPINION OF THE MANAGING AUTHORITY

1. Investment support:

- Conditions met: ...

- Level of support: ...

- Duration of support: ...

2. Other opinions: ...

V. CONCLUSION

The above is the review opinion on preferential treatment and support for enterprise... implementing the project..., respectfully submitted to the People's Committee... for consideration and decision./.

Form number 04

To: ...(Enterprise)

Based on Decree No. .../2018/ND-CP on policies encouraging enterprises to invest in agriculture and rural areas;

Based on the support request in document number... dated... day... month... year... of enterprise ……. requesting preferential treatment and investment support for the project…..;

Based on the review report number .../BCTT-SKHĐT dated…day... month... year of the Department of Planning and Investment reporting the results of the review of preferential treatment and investment support for enterprise…investing in the project…,

The People's Committee commits to supporting enterprise …., certificate of enterprise registration (and equivalent) issued on... day... month... year... implementing the project…:

1. Level of support:

2. Duration of support:

3. Requirement for the enterprise to implement all registered project contents./.

Form number 05

MINUTES OF COMPLETION OF THE PROJECT OR PROJECT COMPONENT INVESTMENT IN AGRICULTURE AND RURAL AREAS

1. Project (project component): ...

2. Construction location: ...

3. Participants in the completion inspection:

a) Inspection Board side (List full name, position, agency and document number appointing as representative)

b) Enterprise side: (Name of enterprise)

Legal representative and person in charge of the project, project component:

c) Contractor

Legal representative of the contractor and staff in charge of construction of the project, project component:

4. Time of completion inspection:

Start: ... day ... month ... year ...

End: ... day ... month ... year ...

5. Evaluation of the project, project component:

At:...

a) Documents serving as basis for inspection:

b) Scale and quality of the project, project component (compare with support quotas, design, construction standards, technical guidelines);

...........................................................................................................................................  

c) Any other comments if applicable

- Acceptance of completion inspection of the project, project component meeting requirements and eligible for national budget support.

6. Conclusions:

- Requirements for repairs, supplementary improvements and any other comments (if applicable).

The parties directly involved in the inspection bear legal responsibility for this inspection decision./.

- Provincial People's Committee (for reporting);

Form number 06

 Respectfully submitted to: State Treasury of Province/City...

Based on Decree No. .../2018/NĐ-CP dated ..., ..., 2018 of the Government.

Enterprise: (Enterprise name) ...

Head office: ...

Phone:…Fax: …

Account number ... at ...

- Reason for advance payment (payment): ...

- Content of incentives and support:

+ Supported item: ...

+ .............................................................................................................................

Amount requested for advance payment (payment): ...(in words): ...

- Documents attached include: ...