SMALL AND MEDIUM BUSINESS SUPPORTING LAW
- 17/03/2020 21:40
|
NATIONAL ASSEMBLY |
SOCIALIST REPUBLIC OF VIETNAM |
|
No. 04/2017/QH14 |
Hanoi, June 12, 2017 |
PROVISION OF ASSISTANCE FOR SMALL AND MEDIUM-SIZED ENTERPRISES
Pursuant to the Constitution of the Socialist Republic of Vietnam
The National Assembly promulgates Law on providing assistance for small and medium-sized enterprises.
This Law provides regulations on principles, contents and resources of assistance for small and medium-sized enterprises (hereafter referred to as “SME”) and the responsibilities of authorities, organizations and individuals related to the provision of assistance for SMEs.
1. Enterprises established, organized and operated in accordance with the enterprise law, and satisfy the criteria for identifying small and medium-sized enterprises according to the provisions of this Law.
2. Agencies, organizations and individuals involved in SME support.
Article 3. Interpretation of terms
In this Law, the terms below are construed as follows:
1. Women-owned SMEs are small and medium-sized businesses where one or more women own 51% or more of the charter capital, of which at least one manager runs the business.
2. Innovative small and medium-sized enterprise means a small and medium-sized enterprise established to implement an idea on the basis of exploiting intellectual property, new technology, and business model with the ability to grow rapidly. .
3. Value chain is an affiliate network that creates added value for a product or service, including successive stages from concept formation, design, production, product distribution to consumers. use.
4. Product distribution chain is a network of intermediaries distributing products of small and medium-sized enterprises to consumers, implemented by enterprises, investment and business organizations.
5. Technical facility to support small and medium enterprises (hereinafter referred to as technical facility) is the facility providing shared equipment to assist SMEs in designing, testing, measuring, analysis, inspection and testing of products, goods and materials.
6. Incubation facility for small and medium-sized businesses (hereinafter referred to as incubator) is the facility that provides the necessary technical infrastructure, resources and services for organizations and individuals. improve business ideas, develop businesses in the new stage of establishment.
7. Industry association is a form of association between enterprises in the same industry and related enterprises and organizations for cooperation and competition.
8. Co-working area to support creative SME start-ups (hereinafter referred to as co-working area) is an area that provides a centralized workspace, product display space, and provides facilities. utility to support and link small and medium-sized innovative startups.
Article 4. Criteria to define small and medium-sized enterprises
1. Small and medium-sized enterprises include micro-enterprises, small and medium-sized enterprises, with an average annual number of employees participating in social insurance not exceeding 200 and meeting one of the following two criteria:
a) Total capital is not more than 100 billion VND;
b) Total revenue of the preceding year does not exceed 300 billion VND.
2. Micro enterprises, small enterprises and medium enterprises are identified according to the fields of agriculture, forestry and fisheries; Industry and construction; trade and services.
3. The Government shall detail this Article.
Article 5. Principles of supporting small and medium enterprises
1. The support for small and medium-sized enterprises must respect market rules and be consistent with international treaties to which the Socialist Republic of Vietnam is a signatory.
2. Ensuring publicity and transparency in terms of contents, subjects, order, procedures, resources, support levels and implementation results.
3. The State's support for small and medium-sized enterprises with a focus, a time limit, is suitable with the objective of the support and the ability to balance resources.
4. The support for small and medium-sized enterprises to use non-State resources sponsored by organizations and individuals shall comply with the provisions of such organizations or individuals, but must not be contrary to law provisions.
5. Where a small and medium-sized enterprise simultaneously satisfies the conditions of different levels of support in the same support content as provided for by this Law and other relevant laws, the enterprise may be selected. choose the level of support that is most beneficial.
In cases where many small and medium enterprises meet the support conditions as provided for by this Law, priority should be given to small and medium enterprises owned by women, and for small and medium enterprises that employ more female workers.
6. Small and medium-sized enterprises may receive support when they fully comply with this Law and other relevant law provisions.
Article 6. Capital sources to support small and medium-sized enterprises
1. Capital sources to support small and medium-sized enterprises include:
a) Credit capital sources supported and guaranteed by the State;
b) State budget supports;
c) The capital sources support from tax exemption or reduction, fees, charges, land rent, land use fees and other amounts payable to the State budget in accordance with the law;
d) Legal sources of capital from domestic and foreign organizations and individuals.
2. The capital sources to support small and medium-sized enterprises specified at Points a, b and c, Clause 1 of this Article must be estimated, evaluated, approved and finalized according to the provisions of law.
Article 7. Prohibited acts in supporting small and medium enterprises
1. Supporting small and medium-sized enterprises in contravention of principles, subjects, competence, contents, order and procedures as prescribed by law.
2. Taking advantage of positions and powers to act against the provisions of law on support for small and medium-sized enterprises.
3. Discriminating, causing delay, troubles, obstructing, harassing small and medium enterprises, organizations and individuals supporting small and medium enterprises.
4. Deliberately reporting, providing false, dishonest information related to small and medium business support.
5. Using the support resources not for the committed purpose.
CONTENT OF SMALL AND MEDIUM BUSINESS SUPPORT
Article 8. Support in credit access
1. In each period, the Government shall decide policies to support credit institutions to increase outstanding loans for small and medium enterprises; encourage credit institutions to provide loans to small and medium-sized enterprises based on their credit rating and other suitable measures; encourage the establishment of an independent advisory organization to give credit rating to small and medium enterprises.
2. Small and medium-sized enterprises are supported by agencies, organizations and individuals to develop feasible production and business plans, enhance their management capacity, management skills and financial transparency to improve credit accessibility.
3. Small and medium-sized enterprises may be provided with credit guarantees at the Small and Medium Enterprise Credit Guarantee Funds in accordance with Article 9 of this Law.
Article 9. Small and medium enterprise credit guarantee fund
1. The small and medium enterprise credit guarantee fund is an off-budget state financial fund that operates for non-profit purposes and is established by the provincial-level People's Committee.
2. The small and medium enterprise credit guarantee fund performs the function of providing credit guarantee for small and medium enterprises.
Credit guarantees for small and medium enterprises are based on collateral or feasible production and business plans or credit ratings of small and medium enterprises.
3. The small and medium enterprise credit guarantee fund must properly and fully perform the committed guarantee obligations; may not refuse to sponsor small and medium-sized businesses to sponsor.
4. The Government shall detail this Article.
Article 10. Tax and accounting support
1. Small and medium-sized enterprises may apply for a limited time the enterprise income tax rate lower than the normal tax rate applicable to enterprises according to the provisions of the law on corporate income tax.
2. Micro enterprises may apply simple tax administrative procedures and accounting regimes according to the provisions of law on tax and accounting.
Article 11. Support for production premises
1. Based on the actual land fund conditions in their respective localities, the provincial-level People's Committees shall submit to the People's Councils of the same level for decisions on the allocation of land funds for the formation and development of industrial clusters; centralized processing zones of agricultural, forestry, aquatic and marine products for small and medium-sized enterprises in accordance with the approved land use plan.
2. Based on local budget conditions, the People's Committees of provinces shall submit to the People's Councils of the same level the decision on subsidizing the rent of premises for small and medium enterprises in industrial parks and hi-tech parks, industrial clusters in the area. The maximum support period is 05 years from the date of signing the lease contract.
3. The support of ground rent for small and medium-sized enterprises specified in Clause 2 of this Article shall be done through price compensation to investors in infrastructure of industrial parks, hi-tech parks or industrial clusters to reduce rental prices for small and medium enterprises.
The price compensation amount is subtracted from the land rental or supported from the local budget.
4. The support for production premises specified in this Article does not apply to small and medium-sized foreign-invested enterprises, small and medium-sized enterprises with state capital.
Article 12. Technology assistance; support incubators, technical facilities, and common working areas
1. The State adopts policies to support small and medium-sized enterprises in researching, renewing technologies, receiving, improving, perfecting and mastering technologies through activities of research, training, consultation, and research. search, decode, and transfer technology; establishment, exploitation, management, protection and development of enterprise's intellectual property.
2. Ministries, ministerial-level agencies and provincial-level People's Committees shall establish or participate in the establishment of public-private partnerships in incubators, technical establishments, and working areas. Enterprises and other investment and business organizations may set up incubators, technical establishments and co-working areas.
3. Incubators, technical establishments and co-working areas are entitled to the following supports:
a) Exemption or reduction of land rent, land use levy, and non-agricultural land use tax in accordance with the law;
b) Exemption or reduction of corporate income tax for a definite period in accordance with the law on corporate income tax.
Article 13. Support for market expansion
1. Ministries, ministerial-level agencies and provincial-level People's Committees establish or participate in establishing product distribution chains in the form of public-private partnerships. Other businesses and investment and business organizations may set up product distribution chains.
2. Enterprises and organizations investing in and trading in product distribution chains with at least 80% of small and medium-sized enterprises participating in the supply of products made in Vietnam are entitled to the following supports:
a) Exemption or reduction of land rent, land use levy, and non-agricultural land use tax in accordance with the law;
b) Exemption or reduction of corporate income tax for a definite period of time in accordance with the law on corporate income tax.
3. Micro enterprises and small enterprises shall enjoy preferences in the selection of contractors according to the provisions of the bidding law.
Article 14. Legal, advisory and information support
1. The following information is published on the National Small and Medium Enterprise Support Portal, websites of ministries, ministerial-level agencies, provincial-level People's Committees, social organizations, Socio-professional organizations:
a) Information about plans, programs, projects, and activities to support SMEs;
b) Business instruction information; information on credit, markets, products, technologies, and business incubation;
c) Other information according to the needs of the enterprise in accordance with the provisions of the law.
2. Ministries and ministerial-level agencies shall, within the ambit of their respective tasks and powers, build a network of organizations and individuals that provide consultancy services to small and medium enterprises (hereinafter referred to as the private network consultant). Small and medium-sized enterprises are exempted or reduced consulting costs when using consulting services under the network of consultants.
3. Ministries, ministerial-level agencies, agencies and organizations shall, within the ambit of their respective tasks and powers, carry out the following activities to provide legal support to SMEs:
a) Building, managing, maintaining, updating, exploiting and using database of law;
b) Develop and organize the implementation of legal assistance programs to provide information, foster legal knowledge, and provide legal advice.
4. The Government shall detail this Article.
Article 15. Support for human resource development
1. Small and medium-sized enterprises are exempted or reduced in cost to participate in training courses funded by the State budget on business start-up and business administration, vocational training for workers working in small enterprises. and fit.
2. The State organizes the implementation of online training programs and training programs on other mass media for small and medium enterprises; support direct training activities at small and medium enterprises in the field of manufacturing and processing.
3. The Government shall detail this Article.
Section 2. SUPPORTING SMALL AND MEDIUM ENTERPRISES CONVERTING FROM BUSINESS HOUSEHOLDS, CREATIVE ENTERPRISES, PARTICIPATING IN INDUSTRY LINKS AND VALUE CHAINS
Article 16. Support for small and medium-sized enterprises in transition from business households
1. Small and medium-sized enterprises converted from business households are supported if they meet the following conditions:
a) Prior to establishment of an enterprise, a business household registered and operated in accordance with law;
b) The household business has been engaged in continuous production and business activities for at least 01 year up to the date of being granted the first enterprise registration certificate.
2. Supporting content includes:
a) Free consultation and guidance on enterprise establishment dossiers and procedures;
b) Exemption of fees for enterprise registration and initial provision of business information; free evaluation, fees and charges for the first business license for conditional business lines; license fees are exempted for a period of 03 years from the date on which the first business registration certificate is issued;
c) Free consultancy and guidance on tax administrative procedures and accounting regimes within 03 years from the date of being granted the first enterprise registration certificate;
d) Exemption or reduction of corporate income tax for a definite period of time in accordance with the law on corporate income tax;
e) Exemption or reduction of land use levy for a definite period in accordance with the law on land.
3. A small and medium-sized enterprise transformed from a business household shall inherit all the lawful rights, obligations and interests of the business household according to the provisions of law. In case a limited liability company or joint stock company is established on the basis of conversion from a business household, the head of the business household shall be responsible with all of his assets for unpaid debts of business household, unless otherwise agreed upon by law.
4. A business household terminates its operation from the time the small and medium-sized enterprise transforms from a business household that is granted an enterprise registration certificate.
5. The Government shall detail Clause 2 of this Article.
Article 17. Support for small and medium-sized enterprises to create a creative start-up
1. A creative small and medium-sized enterprise will be supported if it meets the following conditions:
a) Operational period not exceeding 05 years from the date of issuance of the first enterprise registration certificate;
b) There is no public offering of securities to a joint stock company.
2. Supporting content includes:
a) Support for technology application and transfer; support in using equipment at technical establishments; support for participation in incubators and co-working areas; guide testing, perfecting new products, services and new business models;
b) Support for in-depth training and training in product development and construction; attracting investment; intellectual property consultancy; to carry out the procedures for standards, technical regulations, metrology and quality;
c) Supporting information, communication, trade promotion, connecting creative startup networks, attracting investment from creative startup investment funds;
d) Assist in commercialization of results of scientific research and technology development, exploitation and development of intellectual property;
dd) In each period, the Government shall decide the interest rate subsidy policy for loans from creative startups to small and medium-sized enterprises. The interest rate subsidy is provided through credit institutions.
3. The Government shall detail this Article.
Article 18 Investment in small and medium-sized innovative start-ups
1. Investors for small and medium-sized innovative start-up enterprises, including investment fund for creative startups, domestic and foreign organizations and individuals conducting business activities through capital contribution for establishment and purchase shares, capital contributions of small and medium-sized innovative startups.
2. An investment fund for a creative start-up is formed from the capital contributed by private investors to invest in a small and medium-sized creative start-up enterprise according to the following principles:
a) Investing in a small and medium-sized innovative start-up enterprise does not exceed 50% of the charter capital of the enterprise after receiving the investment;
b) The private investor contributing capital to the fund must have financial conditions and be responsible for their contributed capital.
3. Investors of small and medium-sized enterprises for creative start-up in Clause 1 of this Article are entitled to a definite exemption or reduction of corporate income tax on incomes from investments in small and medium-sized creative startups in accordance with the law on corporate income tax.
4. Based on local budget conditions, provincial-level People's Committees shall submit to People's Councils of the same level for decisions to assign local state financial institutions to invest in start-up SMEs. Creation according to the following principles:
a) Select eligible creative startup investment funds to jointly invest in innovative SME startups;
b) The investment capital from the local budget does not exceed 30% of the total investment capital that creative startups can raise from selected innovative startup investment funds;
c) Transfer investment capital to private investors within 5 years from the time of capital contribution. The transfer of investment capital complies with the law on management and use of state capital invested in production and business at enterprises.
5. The Government shall detail this Article.
Article 19.- Support for small and medium-sized enterprises to join industry clusters and value chains
1. Small and medium-sized enterprises participating in industry clusters or value chains in the field of production and processing are supported if they meet one of the following conditions:
a) Creating products with competitive advantages in quality and price;
b) Innovating technological processes, materials, components, machinery and equipment.
2. Supporting content includes:
a) Provide intensive training in production technology and techniques; consulting on standards, technical regulations, metrology, quality, product development strategy in clustering industry, value chain;
b) Provide information on connection, production and business needs of small and medium enterprises joining industry clusters and value chains;
c) Supporting brand development, expanding product markets of industry clusters and value chains;
d) Support for production testing, testing, inspection and certification of product quality of small and medium-sized enterprises participating in industry clusters and value chains;
đ) In each period, the Government shall decide the interest rate subsidy policy for the loans of small and medium-sized enterprises participating in industry clusters and value chains. The interest rate subsidy is provided through credit institutions.
3. The Government shall detail this Article. The support for small and medium-sized enterprises to join industry clusters and value chains that are not in the manufacturing and processing sectors shall be regulated by the Government after the National Assembly Standing Committee gives comments.
Article 20. Small and medium enterprise development fund
1. The small and medium-sized enterprise development fund is an off-budget state financial fund that operates for non-profit purposes, established by the Prime Minister, and performs the following functions:
a) Loans and sponsors small and medium-sized innovative start-ups, small and medium enterprises joining industry clusters and value chains;
b) Receive and manage loans, sponsorships, aids, contributions, and trusts of organizations and individuals to support SMEs.
2. The Government shall detail this Article.
Chapter III
RESPONSIBILITIES IN SMALL AND MEDIUM BUSINESS SUPPORTING ACTIVITIES
Article 21. Responsibilities of the Government
1. Unified state management in support of small and medium enterprises.
2. To work out a budget estimate for the implementation of policies to support small and medium-sized enterprises in the state budget estimate and submit it to the National Assembly for consideration and decision in accordance with the law on state budget.
3. To promulgate according to its competence policies to encourage organizations and individuals to use non-state resources to support small and medium-sized enterprises.
Article 22. Responsibilities of the Ministry of Planning and Investment
1. To assist the Government in performing the unified state management of the SME support. Synthesize and report to the Government and the Prime Minister on activities to support small and medium enterprises.
2. To play the role of coordinating, defining targets, objects and supporting focus to develop and implement plans, programs and projects to support small and medium-sized enterprises nationwide; assume the prime responsibility for, and coordinate with ministries and ministerial-level agencies in, allocating capital sources for investment and development expenditures to support small and medium-sized enterprises in accordance with this Law.
3. Organizing the training and retraining of cadres, civil servants and public employees performing the task of supporting small and medium-sized enterprises.
4. To assume the prime responsibility for, and coordinate with the Ministry of Finance, the State Bank of Vietnam, other ministries and ministerial-level agencies in, building an information system serving the credit rating of small and medium-sized enterprises.
Article 23. Responsibilities of the Ministry of Finance
1. Guide on tax administrative procedures and accounting regimes for micro enterprises; implementation of tax, fee, and fee policies for small and medium enterprises.
2. To assume the prime responsibility for, and coordinate with ministries and ministerial-level agencies in, allocating capital sources to support small and medium-sized enterprises according to the provisions of this Law and other relevant law provisions.
3. Disclosure of information on the observance of tax and customs laws and the performance of other financial obligations by small and medium-sized enterprises in order to develop information systems serving the credit rating of small enterprises and fit.
Article 24. Responsibilities of the ministries, ministerial-level agencies
1. Ministries and ministerial-level agencies shall, within the ambit of their respective tasks and powers, have the following responsibilities:
a) Promulgating or submitting to competent state agencies for promulgation policies to support SMEs;
b) Implementing, monitoring, examining and evaluating the small and medium enterprise support implementation;
c) Organize the statistics and disclosure of information on small and medium enterprises;
d) Guide small and medium enterprises to join industry clusters and value chains;
đ) Prioritize allocation of resources to support small and medium-sized enterprises.
2. The Ministry of Industry and Trade is responsible for guiding small and medium-sized enterprises to participate in the product distribution chain.
3. The Ministry of Science and Technology shall have to guide the establishment of incubators, technical establishments and co-working areas; technology capacity building support for small and medium enterprises.
4. The Ministry of Natural Resources and Environment shall have to guide localities in allocating land funds to form and develop industrial clusters; centralized processing zones for agricultural, forestry, aquatic and marine products for small and medium enterprises.
5. The State Bank of Vietnam shall have to organize the implementation of the Government's policy on assisting credit institutions to increase their outstanding loans to small and medium enterprises.
Article 25. Responsibilities of the local government of the province
1. The People's Councils of provinces have the following responsibilities:
a) Comply with the provisions of Clauses 1 and 2, Article 11, and Clause 4, Article 18 of this Law;
b) Issue policies and allocate resources to support small and medium-sized enterprises in the locality; decide on the small and medium enterprise support budget estimates according to the provisions of the law on the state budget;
c) Supervise compliance with the local SME support laws.
2. The People's Committees of provinces have the following responsibilities:
a) Develop and organize implementation of support for small and medium-sized enterprises in the locality; plans and programs to support small and medium enterprises transforming from household businesses;
b) Examining and evaluating the support for small and medium-sized enterprises in the locality and reporting to competent state agencies;
c) Honoring small and medium-sized enterprises with achievements, innovating, and contributing to local socio-economic development.
Article 26. Responsibilities of social organizations, socio-professional organizations in assisting SMEs
1. Representing and protecting legitimate rights and interests, and mobilizing resources to support SME members.
2. Participate in formulating, criticizing, implementing policies related to SME support; participate in the evaluation of SME support programs.
3. Providing support services for small and medium-sized enterprises according to the provisions of law and the charter of social organizations and socio-professional organizations.
4. Promote linkages between large enterprises and small and medium enterprises.
Article 27. Responsibilities of small and medium enterprise support service providers
1. To provide small and medium-sized enterprises support services according to conditions and commitments to agencies or organizations supporting small and medium-sized enterprises according to the provisions of this Law; supporting small and medium enterprises to comply with administrative procedures.
2. To provide timely, complete and accurate information and documents to SMEs supporting agencies or organizations to demonstrate and confirm the provision of support services for small and medium enterprises.
3. To take responsibility before the law and take responsibility to agencies and organizations that support enterprises under small and medium enterprise support service contracts.
4. To join and coordinate with state agencies competent to invest in the establishment, management and operation of small and medium enterprises support organizations in the form of public-private partnerships or other forms as prescribed legal regulations.
Article 28. Responsibilities of small and medium enterprises
1. To promptly, fully and accurately provide information and documents on enterprises at the request of SME support agencies and organizations and take responsibility before law for information and documents. provided.
2. Compliance with law provisions; fulfill obligations towards the State.
3. Comply with commitments to agencies and organizations supporting small and medium enterprises.
4. Assign reciprocal resources to receive, coordinate and organize the effective implementation of supporting resources.
Article 29. Disclosure of information to support small and medium enterprises
1. The SME support agency publicly discloses the contents, programs and results of the SME support implementation and other relevant information.
2. Information disclosure to support small and medium-sized enterprises shall be made in the following forms:
a) Publicly posting at the SME support agency;
b) Announcement on the mass media, the website of the SME support agency, the National Small and Medium Enterprise Support Portal.
3. The disclosure of information to support small and medium-sized enterprises shall be made within 30 days from the date on which the contents and programs on support for small and medium-sized enterprises specified in Clause 1 of this Article are approved by state agencies. have authority to approve.
Article 30. Examination and supervision of the support for small and medium-sized enterprises
1. Competent State agencies, donating organizations and individuals shall inspect and supervise the implementation of SME support contents and programs according to the provisions of law.
2. Contents of inspection and supervision include:
a) The selection of subjects to support; the implementation of supporting order, procedures and content;
b) Compliance with laws in management and use of funds;
c) Information disclosure to support small and medium-sized enterprises is provided in Article 29 of this Law.
Article 31. Small and medium enterprise support assessment
1. Agencies and organizations in charge of implementing contents and programs to support small and medium-sized enterprises organize the evaluation of implementation results, expected impact on those who support them, and publish evaluation results according to the forms specified in Clause 2, Article 29 of this Law.
2. The Ministry of Planning and Investment periodically organizes an independent assessment of the impact of the SME support content and program.
Article 32. Handling violations of the law on support of small and medium-sized enterprises
1. Small and medium-sized enterprises, agencies, organizations and individuals that violate the provisions of this Law shall be handled according to the provisions of law.
2. Decisions on handling of violations of agencies, organizations and individuals violating the law on support of small and medium-sized enterprises must be published on the websites of the supporting agencies and the Portal. Small and medium business support.
Chapter IV
TERMS ENFORCEMENT
Article 33. Amending and supplementing a number of articles of relevant laws
1. To amend and supplement a number of articles of the Law on Investment No. 67/2014 / QH13 as follows:
a) Point o is added to Clause 1 Article 16 as follows:
“O) Investment in and commercial operation of the product distribution chain of small and medium enterprises; investment in and business of technical facilities to support small and medium enterprises, small and medium-sized enterprise incubators; investment and commercial operation of co-working areas to support small and medium-sized enterprises to start a creative start-up in accordance with the law on support for small and medium-sized enterprises. ”;
b) To amend Clause 2, Article 19 as follows:
"2. The Government shall detail the forms of investment support specified in Clause 1 of this Article for hi-tech enterprises, science and technology enterprises, science and technology organizations, and enterprises investing in agriculture. industry, rural areas, enterprises invest in education, law dissemination and other subjects in accordance with socio-economic development orientations in each period ”.
2. To amend Point c, Clause 3, Article 14 of the Law on Bidding No. 43/2013 / QH13 as follows:
"C) A contractor is a micro enterprise, a small enterprise.".
Article 34. Entry into force
This Law comes into force from January 1, 2018.
Article 35. Transition Provisions
1. From the effective date of this Law, activities to support small and medium-sized enterprises before the effective date of this Law may continue to be carried out according to the approved contents, programs and plans; small and medium-sized enterprises that satisfy the support conditions in accordance with this Law shall comply with the provisions of this Law.
2. From the effective date of this Law, commitments made by the Small and Medium Enterprise Development Fund before the effective date of this Law shall be continued, unless otherwise agreed by the parties.
This Law is passed on June 12, 2017, by the XIV National Assembly of the Socialist Republic of Vietnam at its 3 session.
PRESIDENT OF CONGRESS
Nguyen Thi Kim Ngan
Comment
main.comment_read_more