Chapter I
GENERAL PROVISIONS
Article 1. Scope and regulated entities
1. This Circular set forth receipt of sponsorships, contributions, and trusts from domestic organizations and individuals and repayable contributions and trusts from foreign organizations and individuals to the SMEs development fund (hereinafter referred to as the Fund).
The receipt of sponsorships and non-repayable contributions from foreign organizations and individuals to the Fund shall comply with the law regarding grant aid not in the form of official development assistance of foreign agencies, organizations, and individuals for Vietnam.
2. This Circular applies to:
a) SMEs development fund;
b) Organizations and individuals with regard to the receipt of sponsorships, contributions, and trusts to the Fund as prescribed herein.
Article 2. Interpretation of terms
For the purpose of this Circular, these terms below shall be construed as follows:
1. "sponsorship" means a non-repayable support in cash or in kind not funded by the state budget with conditions and objectives, specific eligible entities of an organization or individual (sponsors) to the Fund to carry out activities to support SMEs specified in Clause 1, Article 20 of the Law on support of small and medium-sized enterprises (SMEs) and Clause 1 Article 36 of the Government's Decree No. 39/2019/ND-CP of May 10, 2019 on the organization and operation of the Fund (hereinafter referred to as Decree No. 39/2019/ND-CP).
2. “non-repayable contribution" means a non-repayable contribution in cash or in kind of an organization or individual (contributor) to the Fund for the implementation of activities of supporting SMEs specified in Clause 1, Article 20 of the Law on SMEs support and Clause 1, Article 36 of Decree No. 39/2019/ND-CP.
3. “repayable contribution" means a contribution in cash or in-kind of a contributor to the Fund for the implementation of activities of supporting SMEs specified in Clause 1, Article 20 of the Law on SMEs support and Clause 1, Article 36 of Decree No. 39/2019/ND-CP that the Fund must repay any or all of the contribution and/or profit earned from the contribution.
4. "trust" means that an organization or individual (the trustor) gives the Fund (the trustee) a sum of money to carry out activities to support SMEs specified in Clause 1, Article 20 of the Law on SME Support and Clause 1, Article 36 of Decree No. 39/2019/ND-CP. The trustor shall take any risk and the trustee may receive a sum of trust fee.
Article 3. Rules and objectives of receipt of sponsorships, contributions, and trusts
1. The Fund may receive sponsorships, contributions and trusts to carry out the activities as prescribed in clause 1 Article 20 of the Law on SMEs support and Clause 1, Article 36 of Decree No. 39/2019/ND-CP.
2. The receipt of sponsorships, contributions, and trusts by the Fund shall comply with regulations and laws of Vietnam and international treaties to which Vietnam is a signatory. The receipt of trusts and contributions shall ensure the repayment capacity of the Fund.
3. The sponsorships, contributions, trusts to the Fund shall be made in a voluntary, public, and transparent manner.
4. The Fund may not receive any sponsorships, contributions, trusts that causes harms to national interests, security and defense, violations of the law on anti-corruption, money laundering, terrorist financing and illegal activities.
5. The sponsors, contributors, and trustors shall ensure and take personal liability for origin and legality of the sponsorships, contributions, trusts.
Article 4. Methods of receipt of sponsorships, contributions, and trusts
1. Sponsorships, contributions in cash: The sponsor or contributor shall transfer a sum of sponsorship or contribution in VND or foreign currency to an account of the Fund opened at a commercial bank.
2. Sponsorships, contributions in kind:
a) The sponsor or contributor shall hand over to the Fund machinery, equipment, means of transport, land, construction works, and other valuable items.
b) The value of the in-kind sponsorship or contribution to the Fund shall be converted into a sum of money in VND, and stated in documentation of sponsorship or contribution.
As for property valued at least VND 500 million on the market, the Fund must engage a valuation organization. The property shall be valued within 6 months to the submission of the application for sponsorship or contribution.
3. As for repayable contributions: The Fund shall make repayments as agreed upon between the parties.
4. As for trusts: The trustor shall transfer a sum of trust in VND or US Dollar to an account of the Fund opened at a commercial bank.
The Fund shall make repayments to the trustor as agreed upon between the parties.
Tìm kiếm
Thông tư 08/2020/TT-BKHĐT (Bản Word)
Thông tư 08/2020/TT-BKHĐT (Bản Pdf)