Nghị quyết 87/NQ-CP của Chính phủ về việc tháo gỡ khó khăn, vướng mắc liên quan đến xếp loại đối với các doanh nghiệp Nhà nước tham gia đóng góp, ủng hộ công tác phòng, chống dịch Covid-19

RESOLUTION

ON SOLVING DIFFICULTIES RELATED TO CLASSIFICATIONS OF STATE ENTERPRISES HAVING CONTRIBUTIONS TO COVID-19 PREVENTION AND CONTROL

GOVERNMENT OF VIETNAM

Pursuant to the Law on Governmental Organization dated June 19, 2015; Law on amendments to the Law on Governmental Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Use of State Capital to invest in manufacture and business in enterprises and management thereof dated November 26, 2014;

Pursuant to Decree No. 39/2022/ND-CP dated June 18, 2022 of the Government of Vietnam on promulgation of working regimes of the Government;

At the request of the Ministry of Finance of Vietnam in Statement No. 94/TTr-BTC dated April 29, 2022;

 On the basis of the result of election of Government’s members.

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Article 1. State-owned enterprises which have contributions to the Covid-19 Vaccine Fund and anti-covid-19 fund are agreed by the Government of Vietnam to exclude contributions to Covid-19 prevention and control from criteria for assessing performance and classification of such enterprises according to the provisions of Decree No. 87/2015/ND-CP dated October 6, 2015 on supervision of state capital investment in enterprises, financial supervision, performance assessment and disclosure of financial information of state-owned enterprises and state-invested enterprises. To be specific:

1. Regulated entities: state-owned enterprises eligible for implementation as prescribed in clause 3 Article 2 of Decree No. 87/2015/ND-CP dated October 06, 2015 of the Government of Vietnam on supervision of state capital investment in enterprises, financial supervision, performance assessment and disclosure of financial information of state-owned enterprises and state-invested enterprises.

2. Scope of contribution considered to be eliminated include:

a) Contributions to Covid-19 prevention and control with adequate written proofs as prescribed in Decree No. 44/2021/ND-CP dated March 31, 2021 of the Government of Vietnam on deductible expenses upon determination of income subject to corporate income tax regarding enterprise/organization’s grants to Covid-19 prevention and control;

b) Reductions of revenue due to exemption from/reduction in prices and service fees for individuals and enterprises during the period of epidemic under general policies of the Government of Vietnam or direction of the Prime Minister of Vietnam.

3. Implementation principles: contributions of an enterprise which affect to its operational outcome of a specific year shall be excluded from criteria for assessment and classification of the enterprise in the year.  

Article 2. This Resolution comes into force from the date on which it is signed and is applied to the assessment and classification of enterprises in 2021 and 2022.

Article 3. The Minister of Finance, ministers and heads of representative officers of owners of enterprises, relevant agencies, organizations and individuals are responsible for the implementation of this Resolution./.

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ON BEHALF OF. GOVERNMENT OF VIETNAM
PP. PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai