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December 2023 Tax Alert (2)

Circular No. 13/2023/TT-BKHDT guiding the implementation of the Sustainable-private business support program for the period from 2022-2025

On December 12, 2023, the Minister of Planning and Investment issued Decree No. 13/2023/TT-BKHDT providing guidance on the organizational mechanism for implementing the "Sustainable Private Sector Business Support Program for the period 2022-2025," in accordance with Decision No. 167/QD-TTg of 2022.

Consultation Support

Support in terms of the consultation includes: Consulting on research, selection, interpretation, and technology transfer; intellectual property ownership consulting, exploitation, and development of intellectual property assets; consultation on digital transformation solutions; consulting for businesses to establish and apply basic standards; building and implementing prescribed quality management systems; consulting on perfecting new products, new services, new business models, and new technologies; consulting on successfully registering product or service sales accounts on international e-commerce platforms; consulting on searching for information, communication, and promotion for sustainable business products and services of enterprises. Small and medium-sized sustainable businesses choose support content suitable for their needs and are supported according to the corresponding provisions in Article 11, Article 22, and Article 25 of Decree No. 80/2021/ND-CP.

Consultation on financial access, investment capital mobilization; consultation on personnel, production, sales, marketing, internal management, consulting on strategy building, production model transformation, sustainable business direction, and other related contents to the production and business activities of enterprises: Support is provided according to the prescribed criteria for small and medium-sized enterprises owned by women, small and medium-sized enterprises employing a large number of female workers, and small and medium-sized social enterprises as stipulated in Clause 2, Article 13 of Decree No. 80/2021/ND-CP.

Technical Support

Small and medium-sized sustainable businesses select technology support content that aligns with their specific needs and receive assistance according to the content and criteria specified in Articles 22 and 25 of Decree No. 80/2021/ND-CP, as follows:

  • Support for inspection, calibration, and quality measurement of products and services; assistance in testing sustainable business products (including trials for new products), refining products (including improvements to new products), and sustainable business models; support for costs related to inspection, appraisal, and certification of product and goods quality; certification expenses for quality management systems.

  • Support for the costs of testing measurement tool samples; expenses related to inspection, calibration, and testing of measurement tools; costs for providing quantitative seals for packaging that are suitable for measurement technical requirements.

  • Support for certification expenses for products that meet technical standards; assistance with costs associated with ordering facilities, institutes, and schools to conduct research and testing for the development of products and services; support for expenses related to renting or purchasing digital transformation solutions.

Support for Trade Promotion and Market Expansion

Small and medium-sized sustainable businesses choose support content that aligns with their needs and receive assistance based on the corresponding content and criteria stipulated in Articles 22 and 25 of Decree No. 80/2021/ND-CP, as follows:

  • Support for maintaining accounts on electronic commerce platforms.

  • Support for the expenses related to renting venues, designing and setting up booths, transporting displayed products, travel costs, and accommodation and meals for representatives participating in domestic and international trade promotion exhibitions.

This Circular takes the effectiveness from 27 January 2024.

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December 2023 Tax Alert (2)
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DECREE NO. 64/2024/ND-CP ON EXTENDING THE DEADLINE FOR PAYING TAXES AND LAND RENT IN 2024 Issued by: Gorverment Issued date: 17 June 2024 Effective date: 17 June 2024 Expiration date: 31 December 2024



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