Exclude the supports for Covid-19 for classification of state-owned enterprises

Accordingly, 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, and support upon calculating criteria for operational efficiency assessment and enterprise classification.

The considered scope of exclusion includes:

- Expenses for, and contributions to, the pandemic prevention and control with adequate documents as prescribed in Decree No. 44/2021.

- 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.

Principle of implementation: Enterprises’ contributions and support shall be excluded in the year of assessment and classification in which their operation results are affected