THE GOVERNMENT
 
 
No. 111/2015/ND-CP
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
 
Hanoi, November 3, 2015
 
DECREE
On development of supporting industries 
 
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 26, 2014 Law on Investment;
Pursuant to the November 13, 2008 Law on High Technology;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the June 3, 2008 Law on Enterprise Income Tax; the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax;
Pursuant to the June 3, 2008 Law on Value-Added Tax; the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
Pursuant to the November 29, 2006 Law on Tax Administration; the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to November 26, 2014 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Laws on Taxes;
Pursuant to the November 29, 2013 Land Law;
Pursuant to the December 16, 2002 Law on the State Budget;
At the proposal of the Minister of Industry and Trade,
The Government promulgates the Decree on development of supporting industries.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree provides support and incentive policies to develop supporting industries.
Article 2. Subjects of application
Organizations and individuals carrying out supporting industry development activities in Vietnam.
Article 3. Interpretation of terms

In this Decree, the terms below shall be construed as follows:

1. Supporting industries means industries that manufacture materials, details, components and spare parts for manufacturing finished products.

2. Project to manufacture supporting industry products means an investment project in Vietnam to manufacture supporting industry products.

3. List of products of supporting industries prioritized for development means the list of supporting industry products provided in the Appendix to this Decree which may be adjusted to suit the country’s socio-economic development situation in each period.

4. Supporting industry development activities include activities to assist state management agencies, organizations and individuals in supporting industry, human resource training, research and development, supporting the transfer of technologies to manufacture supporting industry products, international cooperation, market development; investment in projects to manufacture supporting industry products; and provision of supporting industry services.

5. Supporting industry development program means a combination of contents and tasks of supporting industry development promotion and assistance activities in order to develop the manufacture of supporting industry products