Decree on Policies to Encourage The Development of Non-Public Services Establishments

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Issue
nos
04051June
2008

(C6ng
Sao
nos
08-091June
9,
21)06)

THE
GOVERNMENT

DECREE
No
.
53120061ND-CP
OF
MAY
25,
2006,

ON
POLICIES
TO
ENCOURAGE
THE

DEVELOPMENT
OF
NON-PUBLIC
SERVICE

ESTABLISHMENTS

THE
GOVERNMENT

Pursuant
to
the
December
25,
2009
Law
on

Organization
of the
Government,

Pursuant
to
the
Government’s
Resolution
No
.
051

20051ND-CP
of
April
18,
2005,
on
stepping
up

socialization
in
the
educational,
healthcare,
cultural,

physical
training
and
sport
activities
;

At
the
proposal
of
the
Minister of
Finance,

DECREES
:

Chapter
1

GENERAL
PROVISIONS

Article
1
.-
Governing
subjects

1
.
This
decree
applies
to non-public
establishments
operating
in
the
domains
of
education
and
training
;

healthcare
;
culture
;
physical
training
and
sports
;

science
and
technology
;
environment
;
and
social

affairs,
population, family
and
child
protection
and
care
.

2
.
Enterprises
set
up by
organizations
or
individuals

and
operating
in
the
domains
stated
in
Clause
1
of

this
Article
under
the
Enterprise
Law
shall
not
be

governed
by
this
Decree
.

Article
2
.-
Non-public establishments

OFFICIAL
GAZETTE
5

1
.
Non-public
establishments
are
establishments

which
are
set
up
by
social
organizations,
socio-

professional
organizations,
economic
organizations,

individuals,
groups
of
individuals
or
communities
and

operate
according
to
the
provisions
of
law
.
Their

material
foundations
are
built
and
their
operation
funds

are
ensured
with
non-state
budget
capital
.

2
.
Non-public
establishments
shall
be
set
up under

the
State’s
plannings
and
plans
aiming
to
develop
the

cause
of
education
and
training,
healthcare,
culture,

physical
training
and
sports,
science
and
technology,

environment,
social
affairs,
population,
family
and
child

protection
and
care
.

3
.
Non-public
establishments
set
up
under
the

provisions
of
law
shall
have
the
legal
person
status,

conduct
independent
cost
accounting
and
have
their

own
seals
and
accounts
.
While
consolidating
public

establishments,
the State
encourages
the

development
of
non-public
establishments
and, at
the

same
time,
creates
favorable conditions
f9r

organizations
and
individuals
to
invest
in,
and
mobilize

resources from
the
people
and
organizations of
all

economic
sectors
for,
setting
up,
building
and

developing
non-public
establishments
in
line
with

development
orientations
set
by
the
State
.

Article
3
.-
Operation
principles

1
.
The
State
and
society
shall
appreciate
and
treat

equally
the
products
and
services
provided
by non-

public
establishments
and
those provided
by
public

establishments
.

2
.
The
State
shall
apply
preferential
enterprise

income
tax
rates
to
non-public
establishment
so as
to

encourage
them
to
increase
investment
in
improving

their
material
foundations
and
raise their
service

quality,

3
.
The
State
shall
support
policy
beneficiaries
when

cD
VIETNAM
LAW
&
LEGAL
FORUM

6

they
use
services
provided
by
non-public

establishments
;
the
modes
of
support
shall
be
decided

by
the
Prime
Minister
.

4
.
Non-public establishments
may
provide
public

services
financed
and
ordered by
the
State
and

participate
in
bidding
for
contracts
or
projects
funded

with
domestic
and
foreign
capital
sources
in

accordance
with
their
functions
and
tasks provided

for
by
law,

Non-public
medical
establishments
meeting
all

conditions
for
providing
medical examination
and

treatment
prescribed
by
state
management
agencies

in
charge
of
healthcare
shall
be
allowed
to
provide

medical examination
and
treatment
to
health
insurance

card
holders,
who
shall
be
entitled to
select
medical

examination
and
treatment
establishments
.

5
.
Non-public
establishments
may
enter
into
joint

ventures
or partnerships
with
domestic
and
foreign

organizations
within
the
ambit
of their
functions
and

tasks
in
order
to
mobilize
capital,
human
resources

and
technology
and
raise
service
quality
.

6
.
Properties,
which are
donated,
presented
or

given
as
non-refundable
aids
to
non-public

establishments
during
their
operation,
shall
not
be

distributed
to
any
individuals
and
shall
be
used
only

for
the
common
interests
of
the
establishments
and

the
community
.

Chapter
11

POLICIES
TO
ENCOURAGE
THE
DEVELOPMENT

OF
NON-PUBLIC
ESTABLISHMENTS

Article
4
.-
Lease
and
construction
of material

foundations

1
.
Provincial/municipal
People’s
Committees
shall

use
existing
land
areas
and
infrastructures
or build

new
houses
and
infrastructures
for
long-term
lease
to
non-public
establishments
at preferential
rates
.
The

OFFICIAL
GAZETTE
Issue
has
04-05/June
2006

(C6ng
BJo
nos
08-091June
9,
2006)

maximum
preferential
rates
are
exclusive
of
land

rentals,
compensation
money
for
ground
clearance

and
interests
on loans
for
the construction
of

infrastructures
.

2
.
Provincial/municipal
People’s
Committees
shall

have
to
create
favorable
conditions
for
non-public

establishments
to
invest
in
the
construction
ofschools,

hospitals,
social
sponsoring
establishments,
child

protection
and
care
establishments,
technological

research
and
development
establishments,
recreation

parks,
sport
centers,
museums,
libraries,
cultural

houses,
theaters,
cinemas,
etc
.,
under
plannings

approved
by
competent
authorities
.

Article
5
.-
Land
allocation
and
land
lease

1
.
Non-public establishments
shall
be
allocated
or

leased
land
by
the
State
for
the construction
of
facilities

for
activities
defined
in
Clause
1,
Article
1
of
this
Decree

in
the
following
forms
:

al
Land
allocation
without
the
collection
of
land
use

levy
.

bl
Land
allocation
with
the
exemption
of land
use

levy
.

cl
Land
lease
with
the
exemption
of
land
rental
.

2
.
Non-public establishments
lawfully
using
land

shall
be
granted
land-use
right
certificates
and
have

their
land-use
rights
and
house
and
property
ownership

rights
protected
by
the
State
according
to
law
.
The

order
and
procedures
of
land
allocation,
land
lease,

and
grant
of
land-use
right
certificates shall
comply

with
current
provisions
of
land
law
.

3
.
Provincial/municipal
People’s
Committees
shall

have
to
adjust
their
land-use
plannings,
prioritizing
the

allocation
of
land
areas
to
non-public
establishments

engaged
in
education
and
training,
healthcare,
culture,

physical
training
and
sports,
science
and
technology,

environment,
social
affairs,
population,
family
and
child

protection
and
care
.

cC
VIETNAM
LAW
&
LEGAL
FORUM

Issue
nos
0
4-05/June
2006

(C6ng
&ao
nos
08-091June
9,
2006)

4
.
Non-public
establishments
shall
use
land
for

proper
purposes
in
accordance
with
planning
and

strictly
abide
by
current provisions
of
land
law
.
Upon

the
expiration
of
land
allocation
or land
lease
duration,

if
establishments
no
longer
need
to
use
such
land,

are dissolved or
relocated,
or
have used
land

improperly
or
inefficiently,
the
State
shall
recover
land

and pay
compensation
and
support
according
to

current provisions
of
law
.

5
.
Non-public establishments
which
are
allocated

or
leased
land
by
the
State
without
the
collection
of

land
use
levy or
land
rentals
must
not
include
the
value

of land
currently
in
use
in
the
value
of
their
properties

or
use
land
as pledge
property
for
borrowing
loans
.

6
.
For
land
lawfully
transferred
from
organizations

or
individuals,
non-public
establishments
may
include

the
value
of
the
right
to
use
land
currently
in
use
in
the

value
of
their
properties
.

Article
6
.-
Disposal
of
properties
upon

transformation
of
operation
models

1
.
For
land
:
Public
and
semi-public
establishments

which
are
transformed
into
non-public
establishments

or
enterprises
under
decisions
of
competent
authorities

shall
be
allocated
land
by
the
State
for
operation
.

Establishments
shall
have
to
return
to
the
State
land
areas,
which
they
do
not
use
or
have used
for
improper

purposes
.

2
.
For assets
attached
to
land
:
Assets
which
are

invested
by
the
State
shall
be
inventoried
and
re-

valued
according
to
regulations
and
then
leased
or
sold
to
non-public
establishments
.

Agencies
competent
to
decide
on
transformation

of
public
or
semi-public
establishments
into
non-public

ones
shall
have
the
right
to
decide
on
the
sale or
lease

of properties
under
state
ownership
to
non-public
establishments
according
to
current
regulations
on

property
management
.

OFFICIAL
GAZETTE
7

For
establishments
set
up
under
the
Prime

Minister’s
decisions
which
are
now
transformed
into

non-public
ones
or
enterprises,
the
transfer
of
state

owned
properties
shall
be decided by
the
Minister
of

Finance
.

3
.
In
cases
where
competent
authorities
decide
to

transfer
semi-public sections
of
public
establishments

back
to
such
establishments,
it
is
necessary
to

inventory
and
valuate
their
properties
according
to

regulations
so as
to
monitor
and
manage
such

properties
under
the
current
regime
on
property

management
.

Properties
procured
or
built
with
non-budget
capital

during
the
operation
of
semi-public sections
shall
be
disposed
of
as
follows
:

al
If
capital
contributors
wish
to
receive
back
their

properties,
such
properties
shall
be
returned
to
them
.

bl
If
public
establishments
wish
to
use
and
agree

to
receive
such
properties,
payment
shall
be
made
to

capital
contributors
at
the prices
determined by
prico

determination
councils
.

cl
If
public
establishments
do
not
wish
to
use
such

properties
and
capital
contributors
do
not
want
to

receive
the
properties,
the
properties
shall
be
sold
and

the
proceeds
therefrom
shall
be
returned
to
capital

contributors
.

4
.
In
cases
where
people-founded
establishments

are
transformed
into
private
ones,
properties
accumulated
during
the
operation
of
people-founded

establishments
shall
be placed
under
collective

ownership
and
shall
not
be
distributed
to
any
individuals

but
handed
over
to
such
private
establishments
for

management
and
use on
the
principle
of
security
and

development under
the
protection
of
the
State
according

to
the
provisions
of
law
.

Article
7
.-
Registration
fee,
value
added
tax,
import

tax
and
export
tax

Q
VIETNAM
LAW
&LEGAL
FORUM

8
1
.
Non-public
establishments
shall
be exempt
from

registration
fee
when
registering
land
use
rights
and

house
ownership
rights
.

2
.
Non-public
establishments
shall
enjoy value

added
tax,
import
tax
and
export
tax
preferences

according
to
the
provisions
of
the
Law
on
Value
Added

Tax,
the
Law
on
Import
Tax
and
Export
Tax,
and
current

regulations
.

tax

Article
8
.-
On
the
application
of
enterprise
income

1
.
Principles
on
the
application
of
enterprise
income

tax
preferences

High
enterprise
income
tax
preferences
shall
be
applied
to
non-public
establishments
so
as
to

encourage
diem
to
invest
revenue-expenditure

differences
(profits
earned
in
the
course
of operation)

in
improving
their
material
foundations
or
render

supports
to
users
of
their
services
.

2
.
Tax
rates
:

al
Non-public
establishments
operating
in
the

domains
of
education,
healthcare,
culture,
physical

training,
science
and
technology,
environment,
social

affairs,
population,
family,
child
protection
and
care

and
engaged
in
activities
of
teaching
;
vocational

training
;
preventive
medicine,
medical
examination

and
treatment,
functional
rehabilitation,
and
family

planning
;
traditional
art
performance
and
film

projection
;
collection,
conservation,
development
and

popularization of
traditional
culture
;
exhibition
and

physical
training
and
sport
activities
;
research
into
and

application
of
measures
for
environmental
sanitation
;

care
for
elderly
people,
children
and
disabled
people
;

and
drug
detoxification
shall
enjoy
enterprise
income

tax
rate of
10%
throughout
the
course
of
operation
.

bl
Non-public establishments
which conduct
other

activities shall
perform
tax
obligations
according
to
the

provisions
of
law
.

OFFICIAL
GAZETTE

3
.
Enterprise
income
tax
exemption
or
reduction
:

The
enterprise
income
tax
exemption
or
reduction
applicable
to
non-public
establishments
shall
comply

with
the
provisions
of
the
Law
on
Enterprise
Income

Tax
.
The
order,
procedures
and methods
of

determining
exempted
or
reduced
tax
amounts
shall

comply
with
current provisions
of
tax
laws
.

Article
9
.-
Mobilization
of
investment
capital

1
.
Non-public
establishments
which
invest
in

education-training
and
healthcare
projects
shall
be

eligible
for
the
State’s
preferential
development

investment
credit
according
to
the
provisions
of
law
.

2
.
For
investment
in
the
construction
of
their

material
foundations,
non-public
establishments
may

mobilize
capital
in
the
forms
of
issuance
of
shares
to

and
capital
contribution
from
their
laborers
and
from
other
lawful
sources
through
cooperation
and

association
with enterprises,
economic
organizations,

financial
organizations
and
individuals
at
home
and

abroad
.

3
.
Provincial/municipal
People’s
Committees
shall,

depending
on
their local
budget
capacity,
consider
and

decide
on
the
support
of
part
or
whole
of
interests
on

loans
borrowed
by
non-public
establishments
for

investment
in
projects
in
the
domains
stated
in
Article

1
of
this
Decree
.

Article
78
.-
Social
insurance
and
health
insurance

Laborers
working
in
non-public
establishments

shall
implement
the
social
insurance
regime
and
health

insurance
regime
according
to
current
regulations
of

the
State
.

Article
11
.-
Training

Issue
nos
04
"
05/June
2M

(C6ng
B6o
nos
08-091June
9,
2008)

1
.
Non-public
establishments
shall
work
out
plans

on
and
take
initiative in
providing
training
in
various

0
VIETNAM
LAW
&
LEGAL
FORUM

Issue
nos

051June
2006

[Gong
Boo
nos
08-091June
9,
2006)

forms
to their
laborers
to
meet
the professional

requirements
of
their
operation
domains
.

2
.
People’s
Committees
of
various
levels
shall,

depending
on
their local
budget
capacity,
consider
and

provide
supports
for
the
training of
staffs
of
non-public

establishments
in
case
of
necessity
.

Article
?2
.-
Commendation
and
reward

1
.
Collectives
and
laborers
in
non-public

establishments
that
record
outstanding
achievements

shall
be
commended
and
rewarded
by
the
State

according
to
the
Government’s
regulations
.

2
.
Ministries,
branches
and
localities
shall,
within

the
scope
of
their
management,
guide
the
order
of,

and
procedures
for,
consideration
and
conferment
of

emulation
titles
to
collectives
and
laborers
working
in

non-public
establishments
.

Chapter
111

REVENUE
SOURCES
AND
DISTRIBUTION
OF

FINANCIAL
RESULTS

Article
?3
.-
Revenue
sources
of
non-public

establishments

1
.
Fees
and
charges
collected
according
to
the

State’s
regulations
.

Non-public
establishments
may
decide
on
rates
of

charges
and
fees
for
which
the
State
does
not set
the

collection
rates
.

2
.
Proceeds
from
provision
of
other
goods
and

services
.

3
.
Profits
divided
from
joint
ventures
or

partnerships
;
interests
on
bank
deposits
or
bonds
.

4
.
Funds
allocated
by
the
state
budget
(if
any),

including
:

al
Funds
for
the
performance
of
tasks
ordered
by

the
State
.

OFFICIAL
GAZETTE

bl
Funds
in
support
of
the
implementation
of

scientific
and
technological
research
projects
.

cl
Funds
for
the
implementation
of
national
target

programs
.

dl
Funds
for
the
implementation
of
programs
on

training
and
re-training
of laborers
.

el Interest rate
supports
.

fl
Other
funds
.

5
.
Other
sources
:
donations,
aid,
presents
and
gifts
.

Article
!4
.-
Distribution
of
financial results of
non-

public
establishments

1
.
Based
on
their
annual
financial
results,
incomes

of
non-public
establishments,
after
paying
all

expenses,
loan
interests
and
taxes
to
the
state
budget

according
to
the
provisions
of
law,
shall
be
used
for

setting
up
assorted
funds
and
paying
profits
to
capital-

contributing
members
.

2
.
The
levels
of
deduction
for
setting
up
funds,
the

levels
of
remuneration
paid
to
laborers
and
the
levels

of
profits
divided
to
capital-contributing
members
shall

be
decided
by
the
managing
boards
(or
school

councils)
or
the
heads
(for
establishments
without

managing
boards)
in
accordance
with
their
operation

charters
.

Article
T5
.-
Responsibilities
of
non-public

establishments

1
.
When
operating,
non-public
establishments
shall

make
registration
with
tax
offices
as
a
basis
for

determining
their
tax
preferences
.

2
.
Non-public
establishments
shall
observe
their

operation
charters
and
satisfy
conditions
on

professional operations,
human
resources and

material
foundations prescribed
by law
in
order
to

provide
the
society
with
products
and
goods
meeting

content
and
quality
requirements
and
criteria
.

©
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10

3
.
Non-public
establishments
shall
have
to
make

public
their
operation
and
finance
according
to
the

provisions
of
law
as
well
as
the
support
levels
and

state
budget
support
amounts
(if
any)
.

Periodically,
the
establishments
shall
report
on
their

operation
and
finance
to
branch-managing
agencies,

financial
agencies
and
tax
agencies
of
the
same
level

according
to
the
provisions
of
law
.

4
.
Non-public
establishments
shall
have
to
comply

with
inspection
and
examination requirements
of

financial
agencies and
competent
state
agencies
.
To
supply
materials
related
to
inspection
and
examination

contents
in
a
full
and
timely
manner
and
bear

responsibility
for
the
accuracy
and
truthfulness
of
such

information
and
materials
.

5
.
Non-public
establishments
shall
conduct

accounting,
statistic
and
audit
work
according
to
the

provisions
of
law
.

Chapter
1V

STATE
MANAGEMENT
OF
NON-PUBLIC

ESTABLISHMENTS

Article
1B
.-
State
management
of
non-public

establishments

1
.
Specialized
management
ministries
and

People’s
Committees
of
various
levels
shall
perform

the
state
management
of
non-public
establishments

within
the
scope
of
their
functions
and
tasks
and

according
to
the
decentralization
of
competent

agencies,
focusing
on
:

al
Setting
orientations
for
socialization
in
each

domain,
serving
as a
basis
for
implementation
by

authorities,
branches
and
investors
.

bl
Policies
and
regimes
to
encourage
socialization

in
compatibility
with
each
form
of
operation
and
with

development
requirements
of
each
domain
in
each

period
and
each
region
.

c1
Performing
the
uniform
management
of
contents,

OFFICIAL
GAZETTE
I

u
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04-051June
006

(Cong
Sao
nos
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9,
2006)

programs,
and
service
quality
and
quantity
requirements

in
each domain
so as
to
create
grounds
for
the

organization
of
implementation
as
well
as
monitoring

and
supervision
by
authorities,
branches
and
society
.

dl
Granting
and
withdrawing
licenses of
non-public

establishments
according
to
regulations
.

el
Managing
and
facilitating
the
international

cooperation
of non-public
establishments
under
their

management
.

fl
Inspecting
and
examining
the
observation of
state

regulations
by
non-public
establishments
;
handling

violations
according
to
the
provisions
of
law
.

2
.
The
ministers
of
:
Education
and
Training
;
Labor,

War
Invalids
and
Social
Affairs
;
Health
;
Culture
and

Information
;
Science
and
Technology
;
Natural

Resources
and
Environment,
and
Home
Affairs
;
and

the
directors
of
the
Committee
for
Physical
Training

and
Sports
and
the
Committee
for
Population,
Family

and
Children
shall,
within the
ambit
of
their
functions

and
powers,
coordinate
with
the
Ministry
of
Finance

and concerned
ministries
and
branches
Itn

promulgating
according
to
their
competence
or

proposing
competent
authorities
to
decide
on
:

al
Conditions
for
the
setting
up
and
operation
of

non-public
establishments
.
Standards
of
professional

operations
and
material
foundations
applicable
to
non-

public
establishments
.

b1
Conditions,
procedures
for,
and
lists
of,
public

establishments
to
be
transformed
into
non-pubic

establishments
or
enterprises
.

cl
Roadmaps
and
procedures
for
transforming

semi-public
establishments
into
non-public
ones
or

enterprises
.

3
.
Presidents
of
provincial/municipal
People’s

Committees
shall
base
on
the
practical
situations
of

their localities
to
adopt
additional
preferential
policies

so
as
to
encourage,
promote
and
diversify
forms
of

socialization
in
their
localities
.

4
.
Concerned
ministries,
branches
and
provincial)

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9,
2606)

municipal
People’s
Committees
shall
formulate
programs and
apply
measures
to
strictly
manage
the
operation
of
non-public
establishments
so
as
to
ensure

the
proper
objectives
and
contents
of
their
operations

as
well
as
their
service
quality
as
prescribed
for
each

domain
.

5
.
Annually,
ministries,
branches
and
provincial/

municipal
People’s
Committees
shall
evaluate
the

socialization
in
the
domains
under
their
management

and
report
thereon
to
the
Ministry
of
Finance,

specialized
management
ministries
and
concerned

agencies
for
sum-up and
reporting
to
the
Government
.

Article
1T
.-
Competence
to
permit
the
setting
up

of
non-public establishments,
transformation
of
public

establishments
into
non-public
ones,
stoppage
of

operation
and
dissolution

1
.
Agencies
competent
to
decide
on
the
setting
up
of

public
and
semi-public
establishments
shall
have

competence
to
decide
on
switching
their
operation
from

public
and
semi-public
to
non-public
form
and
on

switching
public
establishments
to
operate
like

enterprises
.

2
.
The
competence
to
permit
the
setting
up
of
non-

public
establishments
in
the
domains
of
education
and

training,
healthcare,
culture,
physical
training
and

sports,
science
and
technology,
environment,
social

affairs,
population,
family,
and
child
protection
and
care

shall
comply
with
the
provisions
of
law
.

3
.
Agencies
competent
to
permit the
setting
up
of

non-public
establishments
shall
be
competent
to
stop

the
operation
of
such
establishments
or
dissolve
them

when
they
seriously
breach terms
of
their
operation

licenses
or
violate
the
provisions
of
law
.

Article
78
.-
Setting
up of
foreign-invested

establishments

The
setting
up
of
foreign-invested
establishments

in
the
domains
of
education
and
training,
healthcare,

culture,
physical
training
and
sports,
science
and

OFFICIAL
GAZETTE

Chapter
V

IMPLEMENTATION
PROVISIONS

On
behalf of
the
Government

Prime
Minister

PHAN
VAN
KHAI

technology,
environment,
social
affairs,
population,

family
and
child
protection
and
care
shall
comply
with

the
provisions
of
law
.

Article
19
.-
This
Decree
takes
effect
15 days
after

its
publication
in
“GONG
BAO”
and
replaces
the

Government’s Decree
No
.
73/19991ND-CP
of
August

19,
1999,
on
policies
to
encourage
the
socialization
of

activities
in
the
domains
of
education,
health, culture

and
sports
.

Previous
regulations
on
policies to
encourage
the

socialization
of
activities
in
the
domains
of education,

healthcare,
culture
and
sports,
which are
contrary
to

this
Decree,
are
hereby
annulled
.

Non-public
establishments
set
up
under
the

Government’s Decree
No
.
73/19991ND-CP
of
August

19,
1999,
shall
have
to
register
with
licensing
agencies

and
tax
agencies so as
to
enjoy
preferential
policies

provided
for
in
this
Decree
.

Article
20
.-
The
ministers
of
:
Education
and

Training
;
Labor,
War
Invalids
and
Social
Affairs
;
Health
;

Culture
and
Information
;
Science
and
Technology
;

Natural
Resources
and
Environment
and
Home

Affairs
;
the
directors
of
the
Committee
for
Physical

Training
and
Sports
and
the
Committee
for
Population,

Family
and
Children
shall
have
to
coordinate
with

concerned
ministries
and
branches
in
guiding
the

application
of
this
Decree
to
suit
operational
and

organizational
characteristics
of
each
domain
.

Article
21
.-
Ministers,
heads
of
ministerial-level

agencies and
Government-attached
agencies,
and

presidents
of
provincial/municipal
People’s

Committees
shall
have
to
implement
this
Decree
.

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