The Government agreed to allow state-owned enterprises to exclude contributions to Covid-19 prevention and control from criteria for assessing performance and classification of such enterprises in 2021 and 2022 according to Decree No. 87/2015/ND-CP.
Contributions to be excluded include:
- Contributions to Covid-19 prevention and control with adequate written proofs as prescribed in Decree No. 44/2021/ND-CP (including contributions to the Covid-19 Vaccine Fund);
- Reductions of revenue due to exemption from/reduction in prices and service fees for individuals and enterprises during the period of epidemic under general policies of the Government or direction of the Prime Minister.
In principle contributions of an enterprise which affect to its operational outcome of a specific year shall be excluded from criteria for assessment and classification of the enterprise in the year.
This Resolution takes effect from the date of its signing.