Circular No. 65/2025/TT-BCT detailing the implementation of certain provisions of Decree No. 205/2025/NĐ-CP dated July 14, 2025, of the Government amending and supplementing some articles of Decree No. 111/2015/NĐ-CP on the development of supporting industries

CIRCULAR

Issuing detailed regulations on certain provisions of Decree No. 205/2025/NĐ-CP

 dated July 14, 2025, of the Government amending and supplementing certain provisions of

 Decree No. 111/2015/NĐ-CP on supporting industry development

 

Pursuant to Decree No. 111/2015/NĐ-CP dated November 3, 2015, of the Government on supporting industry development and Decree No. 205/2025/NĐ-CP dated July 14, 2025, of the Government amending and supplementing certain provisions of Decree No. 111/2015/NĐ-CP dated November 3, 2015, of the Government on supporting industry development;

Pursuant to Decree No. 40/2025/NĐ-CP dated February 26, 2025, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade;

At the proposal of Directorate Director Industry Directorate;

The Minister of Industry and Trade promulgates this Circular prescribing forms for reporting on the implementation of projects confirmed with incentives and post-incentive verification for production projects of priority supporting industry products.

Article 1. Scope of Regulation

This Circular prescribes detailed regulations on certain provisions of Decree No. 205/2025/NĐ-CP dated July 14, 2025, of the Government amending and supplementing certain provisions of Decree No. 111/2015/NĐ-CP on supporting industry development.

Article 2. Applicability

Article 1. This Circular applies to enterprises with production projects of products listed in the Priority Supporting Industry Product List prescribed in Decree No. 205/2025/NĐ-CP dated July 14, 2025, of the Government amending and supplementing certain provisions of Decree No. 111/2015/NĐ-CP dated November 3, 2015, of the Government on supporting industry development, which have been granted Incentive Confirmation Certificates by competent authorities.

Article 2. Competent authorities responsible for issuing, adjusting, and post-incentive verification of Incentive Confirmation Certificates for production projects of products listed in the Priority Supporting Industry Product List prescribed in Decree No. 205/2025/NĐ-CP dated July 14, 2025, of the Government amending and supplementing certain provisions of Decree No. 111/2015/NĐ-CP dated November 3, 2015, of the Government on supporting industry development.

Article 3. Adjustment of Incentive Confirmation Certificate

Clause 1. Enterprises that have been granted Incentive Confirmation Certificates by competent authorities shall request adjustments to the Incentive Confirmation Certificate, except in cases where the nature of the product and project has changed from what was originally confirmed, in accordance with Clause 10, Article 1 of Decree No. 205/2025/NĐ-CP.

Clause 2. Within thirty days from the date when the competent authority receives complete and valid files, explanations of enterprise file information, and results of actual inspections (if any) meeting requirements, the competent authority shall issue a notification of the result of the adjustment of the Incentive Confirmation Certificate to the enterprise according to Model No. 01 attached to this Circular.

Article 4. Types of Reports

Clause 1. Report on the implementation of production projects of supporting industry products confirmed with incentives: This is a periodic report by enterprises on the implementation of production projects of products listed in the Priority Supporting Industry Product List confirmed with incentives by competent authorities, submitted annually before April 15, starting from the year following the issuance of the Incentive Confirmation Certificate, and sent to the competent authority issuing the Incentive Confirmation Certificate.

Clause 2. Report for post-incentive verification work: This is a report on compliance with regulations and conditions for consideration of incentive benefits, to be prepared upon receipt of a post-incentive verification inspection notice from the competent authority.

Clause 3. Enterprises commit to the accuracy, honesty, and full responsibility for the contents of the reports on the implementation of production projects of supporting industry products confirmed with incentives and reports for post-incentive verification work.

Clause 4. Forms for reports on the implementation of production projects of supporting industry products confirmed with incentives and reports for post-incentive verification work are specified in the Appendix attached to this Circular.

Article 5. Effective Date

Article 5. Effective Date

Clause 1. This Circular takes effect from February 16, 2026.

Clause 2. This Circular abolishes Circular No. 55/2015/TT-BCT dated December 30, 2015, of the Ministry of Industry and Trade stipulating procedures and formalities for confirming incentives and post-incentive verification for production projects of supporting industry products listed in the Priority Supporting Industry Product List and Circular No. 19/2021/TT-BCT dated November 23, 2021, of the Ministry of Industry and Trade amending and supplementing Circular No. 55/2015/TT-BCT.

ANNEX

Truong Thanh Hoai
LIST OF REPORT FORMS

 

Form No. 01

 

Respectfully submitted to: (by the enterprise requesting).

Reply to Circular No. ... dated ... month ... year ... of (the enterprise) regarding the request for adjustment of Incentive Confirmation Certificate No. ... dated ... month ... year ... of (competent authority), based on the assessment of the accompanying files, (competent authority) confirms:

(competent authority) has issued Incentive Confirmation Certificate No. ... dated ... month ... year ... for Project "..." producing product ... listed in the Priority Supporting Industry Product List prescribed in Decree No. 111/2015/NĐ-CP dated November 3, 2015, of the Government on supporting industry development and Decree No. 205/2025/NĐ-CP dated July 14, 2025, of the Government on amending and supplementing certain provisions of Decree No. 111/2015/NĐ-CP dated November 3, 2015.

(competent authority) to amend the information on the Certificate of Incentives number ... dated ..., as follows:

- Old information: ...

- New information: ...

(competent authority) request (the enterprise):

- Fully responsible for the accuracy and legality of the file and related information.

- Report to the competent authority if there are changes to the project and products that have already received incentives during production.

- Submit annual reports (before April 15 of the following year) on the production and business situation of products receiving incentives and the incentives received.

This document is an integral part of the Certificate of Incentives number ... dated ... issued by (competent authority).

Request (organization, enterprise) work with relevant authorities to be guided on procedures to enjoy incentive policies as prescribed by law./.

 

 

Form No. 02

 

REPORT ON IMPLEMENTATION OF THE PROJECT TO PRODUCE SUPPORT INDUSTRIES PRODUCTS

THAT HAVE BEEN ISSUED WITH A CERTIFICATE OF INCENTIVES

Respectfully submitted to: [Name of the authority issuing the Certificate of Incentives]

Based on the Certificate of Incentives number ... dated .../.../... issued by [Name of the authority issuing the Certificate of Incentives];

Based on Decree No. 205/2025/NĐ-CP  dated 14th 7 of 2025 issued by the Prime Minister amending and supplementing some articles of Decree No. 111/2015/NĐ-CP dated November 3, 2025 of the Government on the development of support industries.

I. GENERAL INFORMATION ABOUT THE ENTERPRISE

1. Enterprise Name: ...

2. Business Registration Number/Tax Code: ...

3. Main Office Address: ...

4. Production Plant Address Receiving Incentives...

5. Certificate of Incentives number ... dated .../.../... issued by ...

5.1 Response Document Regarding the Amendment/Cancellation of the Certificate of Incentives (if applicable)

6. Project Start Date:

7. Project Expansion Date (if applicable):

8. Priority Support Industry Products Being Produced and Receiving Incentives: ...

II. LEGAL DOCUMENTS OF THE ENTERPRISE

List of legal documents related to investment, construction, and environmental changes compared to the time when the Certificate of Incentives number ... dated .../.../... was issued by ...

III. SITUATION OF PRODUCTION OF PRIORITY SUPPORT INDUSTRY PRODUCTS

1. Priority Support Industry Products Already Confirmed to Receive Incentives and Currently Being Produced: ...

2. Production Volume/Capacity: ...

3. Revenue from Priority Support Industry Products Receiving Incentives (year ...): ...

4. Proportion of Priority Support Industry Products in Total Revenue: ...

5. Major Customers: ...

6. Activities Related to Training Guidance, Knowledge Transfer, Technology Transfer (Training Level of Project Personnel):...

7. Research and Development Activities of the Project:...

8. Situation of Using Domestic Raw Materials, Components, Parts, and Equipment for the Project (Domestication):...

9. Compliance with Technical Standards and Quality Requirements:

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

10. Total/Proportion of Vietnamese Enterprises Participating in the Supply Chain for Priority Support Industry Products: ...

IV. COMPLIANCE WITH REGULATIONS

1. Maintaining Conditions for Issuance of the Certificate of Incentives for Support Industries:

- Producing the correct priority support industry products confirmed to receive incentives: Yes/No

- The production technology chain, machinery, and equipment of the project are suitable for producing support industry products to increase product value. Support industry products go through production processes consistent with the design of the technology chain and production process including mechanical, electrical, chemical, thermal, etc., stages of the project ensuring physical or mechanical changes from raw materials to create products (For projects granted certificates before the effective date of Decree No. 205/2025/NĐ-CP in effect): Yes/No

- The project meets the conditions to start production: Yes/No

- The project has at least one small and medium-sized enterprise supplying raw materials, components, or key parts for the production of support industry products seeking incentives (For projects granted certificates before the effective date of Decree No. 205/2025/NĐ-CP in effect): Yes/No

- Periodic reports submitted to the management authority: Implemented/Not Implemented

V. RECOMMENDATIONS AND PROPOSALS

- Difficulties and Obstacles (if any): ...

- Recommendations and Proposals (if any)...

(Name of Production Organization, Business) respectfully reports to (the unit issuing the certificate) for monitoring and management./.

 

 

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

 

REPORT FOR POST-AUDIT MONITORING OF INCENTIVES

Respectfully submitted to: [Name of the authority issuing the Certificate of Incentives]

Based on the Certificate of Incentives number ... dated .../.../... issued by [Name of the authority issuing the Certificate of Incentives];

Based on Circular No... dated .../.../... issued by [Name of the authority issuing the Certificate of Incentives] regarding the notification of the plan to conduct post-audit monitoring of incentives for projects producing priority support industry products.

I. GENERAL INFORMATION ABOUT THE ENTERPRISE

1. Enterprise Name: ...

2. Business Registration Number/Tax Code: ...

3. Main Office Address: ...

4. Production Plant Address Receiving Incentives...

4. Certificate of Incentives number ... dated .../.../... issued by ...

5. Industry of production of support industry products receiving incentives: ...

II. LEGAL DOCUMENTS OF THE ENTERPRISE

List of legal documents changed compared to the time when the Certificate of Incentives number ... dated .../.../... was issued by ...

III. SITUATION OF PRODUCTION AND BUSINESS ACTIVITY

1. Support industry products currently being produced: ...

2. Production Volume/Capacity: ...

3. Revenue from Priority Support Industry Products Receiving Incentives (year ...): ...

4. Proportion of Priority Support Industry Products in Total Revenue: ...

5. Major Customers: ...

IV. IMPLEMENTATION OF INCENTIVES

1. Types of incentives applied (specify the value annually):

- Tax incentives: ...

- Land and water rental incentives: ...

- Others (if any): ...

2. Achievements from enjoying incentives:

- Reduced production costs ...

- Increased competitiveness ...

- Investment and expansion of production: ...

- Other results (if any) ...

V. COMPLIANCE WITH REGULATIONS

1. Maintaining Conditions for Issuance of the Certificate of Incentives for Support Industries:

- Producing the correct priority support industry products confirmed to receive incentives: Yes/No

- The production technology chain, machinery, and equipment of the project are suitable for producing support industry products to increase product value. Support industry products go through production processes consistent with the design of the technology chain and production process including mechanical, electrical, chemical, thermal, etc., stages of the project ensuring physical or mechanical changes from raw materials to create products (For projects granted certificates before the effective date of Decree No. 205/2025/NĐ-CP in effect): Yes/No

- The project meets the conditions to start production: Yes/No

- The project has at least one small and medium-sized enterprise supplying raw materials, components, or key parts for the production of support industry products seeking incentives (For projects granted certificates before the effective date of Decree No. 205/2025/NĐ-CP in effect): Yes/No

- Periodic reports submitted to the management authority: Implemented/Not Implemented

2. Difficulties and obstacles (if any): ...

VI. RECOMMENDATIONS AND PROPOSALS