Chapter I
GENERAL PROVISIONS
Article 1. Scope and regulated entities
1. Scope: This Circular provides guidelines for implementation of the Government’s Decree No. 57/2018/ND-CP dated April 17, 2018 on policies on encouragement of enterprises’ investment in agriculture and rural areas (hereinafter referred to as “the Decree No. 57/2018/ND-CP”).
2. Regulated entities: specified in Article 2 of the Government’s Decree No. 57/2018/ND-CP dated April 17, 2018.
Article 2. Exemption or reduction of land levy, land rent and water surface rent payable to the State
1. Rules for exemption or reduction of land levy, land rent and water surface rent payable to the State are specified in Article 10 of the Decree No. 45/2014/ND-CP dated May 15, 2014 and Article 18 of the Decree No. 46/2014/ND-CP dated May 15, 2014.
2. Applications and procedures for land levy exemption or reduction are specified in Articles 15 and 16 of the Circular No. 76/2014/TT-BTC dated June 16, 2014 and Article 8 of the Circular No. 10/2018/TT-BTC dated January 30, 2018 of the Ministry of Finance.
3. Applications and procedures for exemption or reduction of land rent and water surface rent are specified in Articles 14 and 15 of the Circular No. 77/2014/TT-BTC dated June 16, 2014 of the Ministry of Finance.
Article 3. Commissioning of investment items or entire project
1. The commissioning of investment items or entire project (volume commissioning) is prescribed in Point b Clause 2 Article 17 of the Decree No. 57/2018/ND-CP and is elaborated as follows:
a) Regarding material zone infrastructure construction project specified in Article 7; trial production project, project on plant propagation by tissue culture, project on production of plant varieties, animal breeds or aquatic species or trial cultivation of new plant species, and hi-tech agricultural park, zone or project specified in Article 9 and investment projects specified in Articles 11, 12 and 13 of the Decree No. 57/2018/ND-CP:
The commissioning council shall, according to Article 9 of the Circular No. 26/2016/TT-BXD dated October 26, 2016 of the Ministry of Construction, make a commissioning record. Regarding Point dd Clause 1 Article 9 of the Circular No. 26/2016/TT-BXD, an additional commissioning record may be made after the project is put into operation.
b) Regarding the scientific research theme specified in Clause 1 Article 9 of the Decree No. 57/2018/ND-CP:
The commissioning council shall, according to the report on result of the scientific research theme versus the registered scientific research theme, make a commissioning record.
c) Regarding the acquirement of patents, technologies or scientific research and technological development findings for generating new products or innovating technology, technologies for minimizing environmental pollution and saving materials, fuels and energy specified in Clause 1 Article 9 of the Decree No. 57/2018/ND-CP:
The commissioning record shall, according to the proposal for acquirement of patents, technologies or scientific research and technological development findings; sales contract or contract completion note between the enterprise and the organization/individual; invoices and payment receipts upon acquirement of patents, technologies or scientific research and technological development findings from the organization/individual; patents, technologies or scientific research and technological development findings, make commissioning records.
d) Regarding personnel training specified in Clause 1 Article 10 of the Decree No. 57/2018/ND-CP:
The commissioning record shall, according to vocational training contents, list of employees expected to join the course (certified by the Provincial Department of Labor, War Invalids and Social Affairs or appropriate vocational training institutions that has legal status) and list of employees that have joined the course (including names, address, ID card or Citizen ID card number and signatures of such employees), make a commissioning record.
dd) Regarding advertising and establishment of product brands and trade fair and exhibition attendance specified in Clause 1 Article 10 of the Decree No. 57/2018/ND-CP:
The commissioning council shall, according to the decision on approval for assistance of the People’s Committee (that issues the assistance decision), contract or contract completion note between the enterprise and the organization/individual; invoices and payment receipts upon provision of advertising, brand name establishment, trade fair and exhibition services by the organization/individual, make commissioning records.
2. Commissioning and provision of assistance in the website “National agriculture market” (or “eNAM”) specified in Clause 3 Article 10 of the Decree No. 57/2018/ND-CP;
a) The commissioning council shall, according to the written consent to establishment of the website given by the Ministry of Industry and Trade, number of enterprises posting their products on eNAM, notarized copies of documents proving enterprises’ collateral specified in Point a Clause 3 Article 10 of the Decree No. 57/2018/ND-CP, make a commissioning record.
b) The owner of the enterprise receiving the State assistance in establishment and management of eNAM shall cooperate with competent authorities in formulating rules for registering products on eNAM to ensure that information and standards of the product actually traded (purchased or sold) is the same as those of the product registered on eNAM.
c) Enterprise owners that manage eNAM shall be provided with assistance by People’s Committees of provinces in market development and investment promotion at annual local conferences on encouragement of enterprises’ investment in agriculture and rural areas.
3. Commissioning council and commissioning record
a) The Provincial Department of Agriculture and Rural Development shall take charge of inviting representatives of the Provincial Department of Planning and Investment, Provincial Department of Finance, relevant authorities and People's Committee of the district where the project is executed to join the commissioning council and follow the instructions specified in Clauses 1 and 2 of this Article.
b) The record on item and project commissioning shall be made using the Form No. 05 Appendix II of the Decree No. 57/2018/ND-CP.
Tìm kiếm
Thông tư 04/2018/TT-BKHĐT (Bản Word)
Thông tư 04/2018/TT-BKHĐT (Bản Pdf)