Chapter II
DETERMINATION OF SMES
Article 6. Criteria for determining SMEs
SMEs are classified by size, including microenterprises, small enterprises and medium-sized enterprises.
1. A microenterprise in the sector of agriculture, forestry and aquaculture and industry and construction has an annual average of 10 employers or fewer who have make contributions to social insurance and total annual revenue is not more than VND 3 billion or total capital is not more than VND 3 billion.
A microenterprise in the trade and service sector has an annual average of 10 employers or fewer and total annual revenue is not more than VND 10 billion or total capital is not more than VND 3 billion.
2. A small enterprise in the sector of agriculture, forestry and aquaculture and industry and construction has an annual average of 100 employers or fewer who have make contributions to social insurance and total annual revenue is not more than VND 50 billion or total capital is not more than VND 20 billion, other than the microenterprise prescribed in Clause 1 of this Article.
A small enterprise in the trade and service sector has an annual average of 50 employers or fewer who have make contributions to social insurance and total annual revenue is not more than VND 100 billion or total capital is not more than VND 50 billion, other than the microenterprise prescribed in Clause 1 of this Article.
3. A medium-sized enterprise in the sector of agriculture, forestry and aquaculture and industry and construction has an annual average of 200 employers or fewer who have make contributions to social insurance and total annual revenue is not more than VND 200 billion or total capital is not more than VND 100 billion, other than the microenterprise small enterprise prescribed in Clause 1 and Clause 2 of this Article.
A medium-sized enterprise in the trade and service sector has an annual average of 100 employers or fewer who have make contributions to social insurance and total annual revenue is not more than VND 300 billion or total capital is not more than VND 100 billion, other than the microenterprise and small prescribed in Clause 1 and Clause 2 of this Article.
Article 7. Determination of business lines of SMEs
Business lines of SMEs are determined in accordance with regulations and laws on economic sector system and special law.
If a SME operates in multiple fields, its business lines shall be determined in the sector that it earns the highest revenue. If the sector in which the highest revenue is unidentifiable, its business lines shall be determined in the sector that it employs the most workers.
Article 8. Determination of annual average number of SMEs’ workers making contributions to social insurance
1. Number of workers contributing social insurance is total number of workers that an enterprise manages, employs and pays salaries and makes matching contributions to social insurance in accordance with law on social insurance.
2. Annual average number of workers contributing social insurance shall be considered as total workers contributing social insurance in a year divided by (:) number of months in the year, being determined in the social insurance payment documents of the preceding year that the enterprise submitted to the social security agency.
If the enterprise has operated for under 1 year, the average number of workers contributing social insurance shall be determined as total number of workers make contributions to social insurance in operating months divided by (:) number of operating months.
Article 9. Determination of total capital of SMEs
Total capital being determined in the balance sheet on the financial statement of the preceding year which the enterprise submits to the tax authority.
If the enterprise has operated for less than 1 year, total capital shall be determined in its balance sheet at the end of the quarter closely to the time that the enterprise applies for support.
Article 10. Determination of total revenue of SMEs
Total annual revenue means total revenue from goods sold and services rendered, being determined in the financial statement of preceding year which the enterprise submits to the tax authority.
If the enterprise has operated for less than 1 year or over 1 year but has not generated revenue, the enterprise is determined whether a SME according to criteria for total capital prescribed in Article 9 of this Decree.
Article 11. Determination and declaration
1. An enterprise, deemed as a SME, shall self-assess and declare that it qualifies as a microenterprise, small enterprise, or medium-sized enterprise using the form in Appendix issued herewith and submit it to the SME supporting body. The SME shall take legal responsibility for its declaration.
2. If the enterprise deems itself that the declaration is incorrect, it shall make an adjustment and make the declaration again. The re-declaration shall be made before the enterprise enjoys the support.
3. If the enterprise deliberately makes an untruthful declaration to enjoy the support, it shall take legal responsibility and reimburse all funding received.
Tìm kiếm
Nghị định 39/2018/NĐ-CP (Bản Word)
Nghị định 39/2018/NĐ-CP (Bản Pdf)