Chương II Nghị định 80/2021/NĐ-CP: Tiêu chí xác định doanh nghiệp nhỏ và vừa

Chapter II

CRITERIA FOR IDENTIFICATION OF SMES

Article 5. Criteria for identification of SMEs

1. Any micro-enterprise in the field of agriculture, forestry, aquaculture; industry and construction that has an average annual number of employees who participate in social insurance not exceeding 10 people, total revenue in the year not exceeding 3 billion VND or total capital of the year not exceeding 3 billion VND.

Any micro-enterprise in the field of commerce and services that that has an average annual number of employees who participate in social insurance not exceeding 10 people, total revenue in the year not exceeding 10 billion VND or total capital of the year not exceeding 3 billion VND.

2. Any small enterprise in the field of agriculture, forestry, aquaculture; industry and construction that has an average annual number of employees who participate in social insurance not exceeding 100 people, total revenue in the year not exceeding 50 billion VND or total capital of the year not exceeding 20 billion VND, except micro-enterprises mentioned in Clause 1 of this Article.

Any small enterprises in the field of commerce and service that has an average annual number of employees who participate in social insurance not exceeding 50 people, total revenue in the year not exceeding 100 billion VND or total capital of the year not exceeding 30 billion VND, except micro-enterprises mentioned in Clause 1 of this Article.

3. Any medium enterprise in the field of agriculture, forestry, aquaculture; industry and construction that has an average annual number of employees who participate in social insurance not exceeding 200 people, total revenue in the year not exceeding 200 billion VND or total capital of the year not exceeding 100 billion VND, except micro-enterprises and small enterprises mentioned in Clause 1 and Clause 2 of this Article.

Any medium enterprises in the field of commerce and service that has an average annual number of employees who participate in social insurance not exceeding 100 people, total revenue in the year not exceeding 300 billion VND or total capital of the year not exceeding 100 billion VND, except micro-enterprises and small enterprises mentioned in Clause 1 and Clause 2 of this Article.

Article 6. Determination of fields of operation of SMEs

The fields of operation of SMEs shall be determined according to their primary business lines as registered with business registration authorities.

Article 7. Determination of average annual number of employees who participate in social insurance of SMEs

1. The number of employees who participate in social insurance means all the employees who get paid by of the enterprise and participate in social insurance in accordance with social insurance laws.

2. The average annual number of employees who participate in social insurance equals (=) the total number of employees who participate in social insurance of all the months in the preceding years divided by (:) 12 months.

The number of employees who participate in social insurance of a month shall be determined at the end of the month according to documents about social insurance premium payment of that month that are submitted by the enterprise to the social insurance authority.

3. In case an enterprise has been operating for less than 01 year, the average annual number of employees who participate in social insurance shall equal (=) the total number of employees who participate in social insurance of the operating months by (:) the number of months.

Article 8. Determination of total capital of SMEs

1. The total capital of a year determined in the balance sheet and specified on the financial statement of the preceding year which is submitted by the enterprise to the tax authority. The total capital of a year shall be determined at the end of the year.

2. In case an enterprise has been operating for less than 01 year, the total capital shall be determined in the balance sheet of the enterprise at the end of the latest quarter before the enterprise applies for assistance.

Article 9. Determination of total revenues of SMEs

1. The total revenue of a year is the total revenue from sale of goods, provision of service by the enterprise and specified in the financial statement of the preceding year which is submitted by the enterprise to the tax authority.

2. In case an enterprise has been operating for less than 01 year or more than 01 year but has not generated revenue, the total capital criterion specified in Article 8 of this Decree shall apply.

Article 10. Identification and declaration of SMEs

1. Each SME shall complete the declaration form provided in the Appendix hereof, specify whether it is a micro-enterprise, small enterprise or medium enterprise, and submit the form to the assisting authority. SMEs shall be responsible for their declaration.

2. In case an enterprise is found to have declared its scale incorrectly, it shall revise the declaration before assistance is provided.

3. In case an enterprise deliberately declares its scale incorrectly for the purpose of receiving assistance, it shall take legal responsibility and return the funds provided as assistance.

4. Assisting organizations shall compare information about the enterprises on the National Enterprise Registration Portal to verity their eligibility for assistance.