THE GOVERNMENT THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

No. 13/2019/ND-CP Hanoi, February 1, 2019

DECREE
On science and technology enterprises1

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the June 18, 2013 Law on Science and Technology;
Pursuant to the November 26, 2014 Law on Enterprises;
Pursuant to the November 26, 2014 Investment Law;
Pursuant to the November 29, 2013 Land Law;

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At the proposal of the Minister of Science and Technology;

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The Government promulgates the Decree on science and technology
enterprises.

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GENERAL PROVISIONS
Article 1. Scope of regulation and subjects of application
1. Scope of regulation
This Decree details and guides the implementation of Article 58 of the
Law on Science and Technology regarding science and technology
enterprises.
2. Subjects of application
This Decree applies to:
a/ Enterprises established and operating in accordance with Vietnam’s
law and conducting production, business and service activities which stem
from science and technology results;
b/ Other organizations and individuals engaged in the certification of
science and technology enterprises and implementation of the State’s policies
on incentives and supports for science and technology enterprises.

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Công Báo Nos 213-214 (22/02/2019)

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 Article 2. Interpretation of terms
In this Decree, the terms below are construed as follows:
1. Products formed from science and technology results (including post-
incubation technologies, goods, products, services and other forms) means
results of the process of production or service provision based on the
application or development of science and technology results.
2. Land for construction of scientific research facilities of science and
technology enterprises means land for construction of laboratories,
technology incubation and science and technology enterprise incubation
facilities, experimental facilities, and trial production facilities.
Article 3. Science and technology results
1. Results of science and technology activities, results of the
performance of science and technology tasks, and results of the scientific
research and technological development are collectively referred to as science
and technology results. Science and technology results serve as a basis for

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consideration and grant of science and technology enterprise certificates.

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2. Science and technology results take one of the following forms:

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a/ Inventions, utility solutions, industrial designs, semi-conductor

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integrated circuit layout designs, and plant varieties which have been granted

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protection titles in accordance with the law on intellectual property or
recognized as being internationally registered under treaties to which
Vietnam is a contracting party; computer programs which have been granted
certificates of registration of copyright;
b/ New animal breeds, new plant varieties, new aquatic animal breeds,
new forestry plant varieties, and technical advances which have been
recognized by the Ministry of Agriculture and Rural Development;
c/ Results of the performance of tasks which have been awarded science
and technology prizes organized or jointly organized by, or organized under
the permission of, competent state agencies in accordance with the law on
science and technology prizes;
d/ Science and technology results which have been certified or
recognized by competent agencies in accordance with law.
dd/ Transferred technologies which have been certified by competent
agencies in accordance with law.
3. Enterprises implementing new investment projects in scientific
research and technological development means enterprises using science and
technology results to implement new production and business projects or to
replace all existing technologies in their production and business activities.

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 Article 4. Science and technology enterprise certificates
1. Science and technology enterprise certificates serve as a basis for the
implementation of policies on incentives and supports for science and
technology enterprises and are valid nationwide.
2. Science and technology enterprise certificates are concurrently
certificates of registration of science and technology activities.
3. Science and technology enterprise certificates serve as a basis for the
application of investment incentives to science and technology enterprises.

Chapter II
CERTIFICATION OF SCIENCE AND TECHNOLOGY
ENTERPRISES
Article 5. Competence to grant, modify, re-grant, revoke and invalidate
science and technology enterprise certificates

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1. Provincial-level People’s Committees of localities where enterprises

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are headquartered shall receive dossiers and grant science and technology

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enterprise certificates, except the cases specified in Clause 2 of this Article.

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2. The National Agency for Technology Entrepreneurship and

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Commercialization Development under the Ministry of Science and
Technology shall assist the Minister of Science and Technology in receiving
dossiers and grant science and technology enterprise certificates in the
following cases:
a/ Science and technology results are obtained from the performance of
special science and technology tasks; have great importance to national
socio-economic development, national defense and security; play an
important role in improving national science and technology potential; help
address scientific and technological issues concerning more than one sector
or region, particularly those in the fields of environment and healthcare; or
relate to information technology-telecommunications infrastructure.
b/ Enterprises are transformed from public science and technology
organizations and register science and technology activities with the Ministry
of Science and Technology;
c/ Provincial-level Science and Technology Departments are technically
incapable of evaluating science and technology results and request in writing
the National Agency for Technology Entrepreneurship and
Commercialization Development to consider and grant science and
technology enterprise certificates;

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 d/ Enterprises have branches or production and businesses
establishments in more than one province or centrally run city and request in
writing the National Agency for Technology Entrepreneurship and
Commercialization Development to consider and grant science and
technology enterprise certificates.
3. Provincial-level Science and Technology Departments shall send
copies of science and technology enterprise certificates granted under Clause
1 of this Article to the National Agency for Technology Entrepreneurship and
Commercialization Development and related agencies for implementation of
incentive and support policies.
4. The National Agency for Technology Entrepreneurship and
Commercialization Development shall send copies of science and technology
enterprise certificates granted under Clause 2 of this Article to provincial-
level Science and Technology Departments of localities where concerned
enterprises are headquartered or independent cost-accounting branches of
these enterprises are based. Provincial-level Science and Technology

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Departments shall send copies of such certificates to related agencies for

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implementation of incentive and support policies.

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5. The agency that grants a science and technology enterprise certificate

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is competent to modify, re-grant, revoke and invalidate such certificate.

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Article 6. Conditions for grant of science and technology enterprise
certificate
1. An enterprise shall be granted a science and technology enterprise
certificate if meeting the following conditions:
a/ Being established and operating in accordance with the Law on
Enterprises;
b/ Being capable of creating or applying science and technology results
evaluated, appraised and recognized by competent agencies under Clause 2,
Article 7 of this Decree;
c/ Having turnover from the production of and trading in products
formed from science and technology results accounting for at least 30% of
the total turnover.
2. Enterprises which have been established for less than 5 years and
meet the conditions prescribed at Points a and b, Clause 1 of this Article shall
be recognized as science and technology enterprises.
Article 7. Procedures and dossiers of application for certification as
science and technology enterprise
1. An enterprise which meets the conditions prescribed in Article 6 of
this Decree shall send 1 set of dossier of application for certification as

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science and technology enterprise to a competent agency specified in Article
5 of this Decree. The dossier may be submitted directly or online or sent by
post.
2. A dossier of application for certification as science and technology
enterprise must comprise:
a/ An application for certification as science and technology enterprise,
made according to Form No. 1 provided in the Appendix to this Decree;
b/ A document certifying or recognizing science and technology results,
issued by a competent agency (to submit a copy and produce the original for
comparison or to submit a certified copy), which may be:
- An intellectual property rights protection title;
- A decision on recognition of a new plant variety, new animal breed,
new aquatic animal breed, new forestry plant variety or technical advance;
- A certificate of award, for task performance results which have been
awarded science and technology prizes organized or jointly organized by, or

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organized under permission of, competent state agencies;

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- A decision recognizing results of the performance of a state budget-

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funded science and technology task or certificate of registration of results of

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the state budget-funded science and technology task performance; a

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document certifying or recognizing results of the performance of a science
and technology task not funded by the state budget;
- A certificate of registration of technology transfer; or
- Another certifying or recognizing document of equivalent validity.
c/ The plan on production of and trading in products formed from
science and technology results, made according to Form 2 provided in the
Appendix to this Decree.
Article 8. Appraisal of dossiers and grant of science and technology
enterprise certificates
1. Within 3 working days after receiving a dossier of application for
certification as science and technology enterprise, the agency competent to
grant science and technology enterprise certificates shall notify the applying
enterprise of the validity of the dossier, clearly stating which documents or
contents need to be amended or supplemented and the time limit for
amendment or supplementation, if the dossier is invalid.
2. Within 10 working days after receiving a valid dossier, the agency
competent to grant science and technology enterprise certificates shall
consider granting or refusing to grant a science and technology enterprise

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certificate. Science and technology enterprise certificates shall be made
according to Form No. 3 provided in the Appendix to this Decree.
For science and technology results which relate to more than one sector
or field and have complicated contents requiring invitation of experts or
formation of a consultancy council to conduct appraisal and evaluation, the
time limit for grant of a science and technology enterprise certificate must not
exceed 15 working days from the date of receipt of a valid dossier.
3. In the case specified at Point c, Clause 2, Article 5 of this Decree,
after receiving a complete and valid dossier, within 5 working days, the
concerned provincial-level Science and Technology Department shall send an
official letter enclosed with the whole dossier of application for science and
technology enterprise certificate to the National Agency for Technology
Entrepreneurship and Commercialization Development for the latter to
consider and grant a science and technology enterprise certificate.
4. Within 5 working days after granting a science and technology
enterprise certificate to an enterprise, the agency granting the certificate shall

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publish on its website information about the name and address and list of

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products formed from science and technology results of such enterprise.

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Article 9. Modification and re-grant of science and technology

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enterprise certificates

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1. A science and technology enterprise shall send 1 set of dossier of
request for modification or re-grant of science and technology enterprise
certificate to a competent agency specified in Article 5 of this Decree in the
following cases:
a/ There are changes in enterprise registration information;
b/ The list of products formed from science and technology results is
supplemented;
c/ The science and technology certificate is lost, burnt, torn, ragged, or
otherwise damaged.
2. A dossier of request for modification or re-grant of a science and
technology enterprise certificate may be submitted directly or online or sent
by post, comprising:
a/ A request for modification or re-grant of a science and technology
enterprise certificate, made according to Form No. 4 provided in the
Appendix to this Decree;
b/ Documents proving changes of enterprise registration information,
for cases of changing enterprise registration information;

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 c/ The documents prescribed at Points b and c, Clause 2, Article 7 of
this Decree, in case of supplementing the list of products formed from
science and technology results.
3. Within 5 working days after receiving a valid dossier, the competent
agency shall consider agreeing or disagreeing to modify or re-grant the
science and technology enterprise certificate. In case of supplementing the
list of products formed from science and technology results, the time limit for
modification of the certificate is 10 working days from the date of receipt of a
valid dossier.
Article 10. Revocation and invalidation of science and technology
enterprise certificates
1. A competent agency specified in Article 5 of this Decree shall decide
to revoke a science and technology enterprise certificate and notify the
concerned enterprise in the following cases:
a/ The science and technology enterprise has its enterprise registration

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certificate revoked;

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b/ The enterprise’s turnover from the production of and trading in

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products formed from science and technology results has not reached 30% of

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the total turnover for 5 consecutive years, except enterprises which have been

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granted science and technology enterprise certificates for less than 5 years;

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c/ The science and technology enterprise has failed to comply with the
reporting regime as prescribed for 3 consecutive years;
d/ The science and technology enterprise certificate was granted ultra
vires.
Enterprises that have their science and technology enterprise certificates
revoked are no longer entitled to incentive and support policies for science
and technology enterprises.
2. A competent agency shall decide to invalidate a science and
technology enterprise certificate and notify violations committed by the
concerned enterprise in the following cases:
a/ The enterprise has committed an act of infringing upon the ownership
or right to use science and technology results already declared in the dossier
of application for certification as science and technology enterprise;
b/ The enterprise has falsified the dossier of application for certification
as science and technology enterprise.
Enterprises whose science and technology enterprise certificates are
invalidated shall return all funds and other benefits which they have received
and be handled in accordance with law.

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 3. Competent agencies shall, after revoking or invalidating science and
technology enterprise certificates, send written notices to agencies involved
in the implementation of policies on incentives and supports for science and
technology enterprises and publicize the revocation and invalidation of
science and technology enterprise certificates on their websites for at least 30
working days after the issuance of decisions on revocation or invalidation of
science and technology enterprise certificates.
Article 11. Funds for the appraisal of dossiers for grant, modification,
re-grant, revocation and invalidation of science and technology enterprise
certificates
1. The state budget shall allocate funds for the appraisal of dossiers for
grant, modification, re-grant, revocation and invalidation of science and
technology enterprise certificates.
2. Contents and levels of spending items must comply with the current
regulations on acceptance test of ministerial- and provincial-level science and
technology tasks.

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Chapter III

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INCENTIVE AND SUPPORT POLICIES

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Article 12. Enterprise income tax exemption or reduction
1. Science and technology enterprises’ income from the production of
and trading in products formed from science and technology results are
entitled to enterprise income tax exemption for 4 years and a 50 percent-
reduction of payable enterprise income tax amounts for the subsequent 9
years for new investment projects in scientific research and technological
development.
2. Turnover and income from the production of and trading in products
formed from science and technology results are prescribed in Clause 1,
Article 2 of this Decree. Turnover and income from services provided with
the application of science and technology results in the field of information
technology must be turnover and income from new services.
3. Science and technology enterprises are not entitled to enterprise
income tax exemption or reduction for the fiscal year when they fail to meet
the condition that turnover from products formed from science and
technology results must account for at least 30% of the total turnover.
4. Conditions and procedures for implementation of enterprise income
tax incentives must comply with the laws on enterprise income tax and tax
administration.
Article 13. Land and water surface rental exemption or reduction

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 1. Science and technology enterprises are entitled to land and water
surface rental exemption or reduction in accordance with the land law.
2. Provincial-level Science and Technology Department shall coordinate
with agencies receiving land users’ dossiers prescribed in Article 60 of the
Government’s Decree No. 43/2014/ND-CP of May 15, 2014, when
determining the land area eligible for land rental exemption or reduction for
scientific and technological purposes. The procedures and dossier of
application for land and water surface rental exemption or reduction must
comply with the regulations on land rental and tax administration.
Article 14. Credit incentives for science and technology enterprises
conducting scientific research, technological development and production
and business activities
1. Investment projects to turn out products from science and technology
results of science and technology enterprises are entitled investment credit
loans of the State under the current regulations.

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2. Science and technology enterprises performing science and

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technology tasks, applying science and technology results, or producing or

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trading in products formed from science and technology results are entitled to

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soft loans and interest-rate support and loan guarantee from the National

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Technology Renewal Fund and science and technology development funds of

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ministries, ministerial-level agencies, provinces and centrally run cities.
a/ For science and technology enterprises which have assets for use as
collaterals in accordance with law, the National Technology Renewal Fund
and science and technology development funds of ministries, ministerial-
level agencies, provinces and centrally run cities shall provide them with soft
loans or interest-rate support equaling up to 50% of the loan interest rates
offered by lending commercial banks.
b/ For science and technology enterprises which have feasible science
and technology projects, the National Technology Renewal Fund and science
and technology development funds of ministries, ministerial-level agencies,
provinces and centrally run cities shall provide them with soft loans or
guarantee for loans borrowed from commercial banks.
3. The National Technology Renewal Fund and science and technology
development funds of ministries, ministerial-level agencies, provinces and
centrally run cities shall formulate regulations on lending, provision of
interest-rate support and loan guarantee, ensuring convenient access for
science and technology enterprises.
4. In case science and technology enterprises meet the criteria for
provision of support set by the Guarantee Fund for Small- and Medium-Sized

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Enterprises, the Fund shall consider and grant credit guarantee for them to
borrow loans from lending institutions in accordance with law.
Article 15. Assignment of assets being science and technology results
of the performance of science and technology tasks using state capital
The assignment of assets being science and technology results of the
performance of science and technology tasks using state capital to science
and technology enterprises must comply with the Government’s regulations
on management and use of assets formed from the performance of science
and technology tasks using state capital.
Article 16. Support for research and commercialization of science and
technology results
1. Science and technology enterprises are entitled to import duty and
export duty incentives for scientific research, technological development and
production and business activities in accordance with the law on import duty
and export duty.

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2. Science and technology enterprises are given with priority and

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exempt from service charges when using machinery and equipment at

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national key laboratories, technology incubation and enterprise incubation

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facilities and scientific and technological research institutions of the State for

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scientific research and technological development, technology incubation,

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trial production of new products, and science and technology enterprise
incubation. In case of incurring expenses for purchasing materials and
supplies to serve research activities, enterprises shall pay these expenses to
national key laboratories, technology incubation and enterprise incubation
facilities and scientific and technological research institutions of the State.
3. Science and technology enterprises may use their science and
technology development funds and other lawfully mobilized funds to
commercialize science and technology results.
Science and technology enterprises are given with priority for
participating in the State’s projects on support for commercialization of
science and technology results and intellectual assets. Support contents and
levels must comply with the State’s regulations on projects on support for
commercialization of science and technology results.
4. Science and technology enterprises are entitled to registration fee
exemption when registering land use rights and house ownership right in
accordance with the law on registration fee.
5. Ministries and ministerial-level agencies shall prioritize the
formulation of national technical regulations on products formed from
science and technology results of science and technology enterprises for

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products on the list of group-2 products for which relevant technical
regulations have not yet been formulated.
Article 17. Supports and incentives for technology application and
renewal
1. Science and technology enterprises that invest in physical and
technical foundations for technology decoding activities shall be entitled to
capital support, loan guarantee and interest rate support equaling up to 50%
of loan interest rates offered by lending commercial banks.
2. Science and technology enterprises whose projects participate in
industrial clusters or value chains are entitled to loans from the Small- and
Medium-Sized Enterprise Development Fund in accordance with the current
regulations.
3. Science and technology enterprises that use their own funds to invest
in scientific research and technological development activities, results of
which, after being transferred and effectively applied in reality, are

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recognized by state management agencies in charge of science and

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technology, are entitled to support from the state budget. In case such results

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have important significance to the socio-economic development or national

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defense and security, the State shall consider purchasing them.

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4. Science and technology enterprises shall be given with priority by

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competent agencies in the establishment of intellectual property rights and
circulation registration of products formed from science and technology
results to serve the development of new products.
5. Science and technology enterprises that record achievements in
science and technology activities and commercialization of products formed
from science and technology results shall be honored and commended.

Chapter IV
ORGANIZATION OF IMPLEMENTATION
Article 18. Responsibilities of science and technology enterprises
1. Enterprises shall be held responsible before law for the lawfulness of
the ownership and use of science and technology results to create products as
well as the production of and trading in such products.
2. Annually, enterprises shall promptly, adequately and accurately
provide information and documents on production of and trading in products
formed from science and technology results to provincial-level Science and
Technology Departments.
Article 19. Responsibilities of the Ministry of Science and Technology

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 1. To assume the prime responsibility for, and coordinate with related
agencies in, guiding and organizing the implementation of this Decree.
2. To assume the prime responsibility for, and coordinate with related
agencies in, carrying out the propagation and dissemination of policies on
development of science and technology enterprises, programs and schemes
on support for development of science and technology enterprises; to honor
and commend science and technology enterprises under regulations.
3. To organize the inspection, examination and supervision of, and
handling of violations in, the grant of science and technology enterprise
certificates and operation of science and technology enterprises under their
management in accordance with law; to decide on the recovery of the State’s
capital and assets assigned to science and technology enterprises which fail to
produce or trade in products already mentioned in dossiers of registration for
certification as science and technology enterprise, operate ineffectively or
commit violations.
4. To be held responsible before the Government and the Prime Minister

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for urging and inspecting the Government; to act as the focal point in

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addressing problems arising in the course of implementation of this Decree

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and reporting to the Prime Minister in addressing issues falling beyond its

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competence; annually to organize evaluation and draw experience from the

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implementation of this Decree.
The National Agency for Technology Entrepreneurship and
Commercialization Development under the Ministry of Science and
Technology shall assist the Minister of Science and Technology in
performing the state management of science and technology enterprise
development support.
Article 20. Responsibilities of the Ministry of Finance
1. To direct and guide local tax and finance agencies in providing
incentives for science and technology enterprises under Chapter III of this
Decree.
2. To recommend and propose to competent agencies solutions to
removing difficulties arising in the course of implementation of policies on
incentives and support for science and technology enterprises.
Article 21. Responsibilities of ministries and sectors
1. Ministries and ministerial-level agencies shall prioritize the
formulation of national technical regulations meeting requirements for
development of science and technology enterprises.
2. To direct the Small- and Medium-Sized Enterprise Development
Fund and science and technology development funds of ministries and

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sectors to support science and technology enterprises under Articles 14, 16
and 17 of this Decree.
Article 22. Responsibilities of the Vietnam Development Bank
1. To implement policies on investment credit for science and
technology enterprises in accordance with law.
2. To propose competent agencies to address problems and remove
difficulties arising the course of implementing credit incentive policies for
science and technology enterprises.
Article 23. Responsibilities of provincial-level People’s Committees
1. To promulgate programs and plans on development of science and
technology enterprises for each period and arrange funds for implementation.
2. To direct provincial-level Science and Technology Departments in
publicizing on their websites information on the order and procedures of, and
forms used in, registration for certification as science and technology
enterprise; annually report in writing on registration for certification as

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science and technology enterprise and production and business results of

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science and technology enterprises in their localities to the National Agency

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for Technology Entrepreneurship and Commercialization Development

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before December 15.
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3. To direct related ministries and sectors and science and technology
development funds of provinces and centrally run cities (if any) to implement
the policies on incentives and supports for science and technology enterprises
and enterprises implementing new investment projects on scientific research
and technological development prescribed in this Decree.
4. To prioritize the lease of land and infrastructure with the lowest rental
rate under regulations; arrange land areas for science and technology
enterprises in their provinces and centrally run cities when formulating local
land use plans and master plans.

Chapter V
IMPLEMENTATION PROVISIONS
Article 24. Transitional provisions
1. Enterprises that are granted science and technology enterprise
certificates which are in the period of enjoying incentives and support,
including enterprises that have been granted certificates but not yet enjoyed
incentives under legal documents effective before the effective date of this
Decree, may continue enjoying these incentives and supports for the
remaining period under these documents. In case enterprises meet the

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conditions prescribed in Chapter III of this Decree, they may opt to enjoy the
current incentives or the incentives provided in this Decree for the remaining
period.
2. The remaining period for enjoying incentives shall be counted from
the time of commencing the application of incentives for science and
technology enterprises under the legal documents promulgated before the
effective date of this Decree.
Article 25. Effect
1. This Decree takes effect on March 20, 2019.
2. The Government’s Decree No. 80/2007/ND-CP of May 19, 2007, on
science and technology enterprises; Decree No. 96/2010/ND-CP of
September 20, 2010, amending and supplementing a number of articles of the
Government’s Decree No. 115/2005/ND-CP of September 5, 2005, providing
the mechanism of autonomy and accountability applicable to public science
and technology organizations and the Government’s Decree No.

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80/2007/ND-CP of May 19, 2007, on science and technology enterprises; and

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Article 20 of the Government’s Decree No. 95/2014/ND-CP of October 17,

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2014, on investment in and the financial mechanism applicable to science and

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technology activities, cease to be effective since the effective date of this
Decree.

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Article 26. Implementation responsibility
Ministers, heads of ministerial-level agencies, heads of government-
attached agencies, provincial-level People’s Committee chairpersons and
heads of related organizations and individuals shall implement this Decree.-

On behalf of the Government

Prime Minister
NGUYEN XUAN PHUC

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