EXCLUDE SUPPORT FOR COVID-19 PREVENTION AND CONTROL UPON ENTERPRISE CLASSIFICATION
This remarkable content is defined in the Resolution No. 87/NQ-CP dated July 18, 2022 of the Government on removing difficulties and problems related to classification of state-owned enterprises contributing to and supporting Covid-19 pandemic prevention and control.
Specifically, the Government agrees that state-owned enterprises contributing to the Vietnam Fund for Vaccination Prevention of Coronavirus Disease 2019 and supporting Covid-19 pandemic prevention and control shall be entitled to exclude their contributions, support for the pandemic prevention and control upon calculating criteria on operational efficiency assessment and enterprise classification as specified the Decree No. 87/2015/ND-CP.
The considered scope of exclusion includes: Expenses for, and contributions to, the pandemic prevention and control with adequate documents as prescribed in the Government’s Decree No. 44/2021/ND-CP; Revenue reductions due to exemption or reduction of service charges or prices to support citizens and enterprises during the pandemic period according to the Government’s general policies or the Prime Minister’s directions.
Regarding calculation of criteria on operational efficiency assessment and enterprise classification, enterprises’ contributions and support shall be excluded in the year of assessment and classification in which their operation results are affected.
This Resolution takes effect from the signing date and is applicable to the operational efficiency assessment and enterprise classification in 2021 and 2022.
