This Decree applies to:
1. Enterprises, organizations, household businesses, individuals that have manufacturing activities in the following economic sectors:
- Agriculture, forestry and aquaculture;
- Production and processing of food; textiles; garments; manufacture of leather and leather products; wood treatment and manufacture of products from wood, bamboo, rattan (except furniture); manufacture of products from straw and plaiting materials; manufacture of paper products; manufacture of rubber and plastic products; manufacture of products from other non-metallic minerals; metal production; mechanical working; metal treating and coating; manufacture of electronics, computers and optical products; manufacture of automobiles and other motor vehicles; furniture production;
- Publishing; cinematography and production of TV programs, music recording and publishing;
- Extraction of crude oil and natural gas (except corporate income tax on crude oil, condensate, natural gas collected under international agreements or contracts);
- Beverage production; printing, replication of recordings; production of coke, refined petroleum products; manufacture of chemicals and chemical products; manufacture of products from precast metals (except machinery and equipment); manufacture of motorcycles; repair, maintenance and installation of machinery and equipment;
- Water drainage and wastewater treatment.
2. Enterprises, organizations, household businesses and individuals that operate in the following economic sectors:
- Transport and warehousing; accommodation, food and drink; education and training; healthcare and social assistance; real estate trading;
- Employment services; travel agencies, tourism services and auxiliary tourism services;
- Composing, art and entertainment; library, archive, museum operation and other artistic activities; sports and entertainment; cinemas;
- Radio and TV broadcasting; computer programming, counseling services and other computer-related services; information service provision;
- Mineral extraction auxiliary services.
3. Enterprises, organizations, household businesses and individuals that are manufacturers of prioritized ancillary industry products or key mechanical products.
4. Small enterprises and microenterprises shall be determined in accordance with the Law No. 04/2017/QH14 on Assistance for Medium and Small Enterprises and the Government’s Decree No. 39/2018/ND-CP elaborating the Law on Assistance for Medium and Small Enterprises.
5. Credit institutions and foreign bank branches (FBB) shall provide assistance for enterprises, organizations and individuals affected by Covid-19 as prescribed by the State bank of Vietnam (SBV).
See more details in Decree 52/2021/ND-CP effective from April 19, 2021.
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