Provincial Incentive Certificate Adjustments

Provincial Incentive Certificate Adjustments under the jurisdiction of the Provincial People’s Committee is a crucial administrative procedure when an enterprise experiences changes in project content, incentive conditions, or previously confirmed information. Properly executing the sequence, dossier preparation, and legal grounds helps investors secure their prescribed incentive rights while minimizing the risk of revocation or reduction of incentive levels. Long Phan Consulting Company provides detailed guidance on the conditions, dossier components, and execution process for this procedure.

Cases requiring adjustment of the Certificate of Preferential Treatment fall under the jurisdiction of the Provincial People’s Committee

According to Article 11a of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP), adjusting the incentive certificate under the Provincial People’s Committee’s jurisdiction is required whenever there is a change in any information recorded on the issued certificate.

This change may relate to the beneficiary’s information, content, scope, conditions, or other factors establishing the right to incentives under the initial decision. Upon such changes, organizations and individuals are responsible for carrying out the adjustment procedure. This ensures the certificate remains accurate, updated, and aligned with current legal and practical statuses, avoiding legal risks associated with using documents that no longer reflect the content confirmed by competent authorities.

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The competent authority is responsible for issuing adjustments to the Certificate of Incentives for Supporting Industries

Based on Clause 5, Article 11, and Clause 3, Article 11a of Decree 111/2015/ND-CP (amended and supplemented by Decree 205/2025/ND-CP), the authority to adjust incentive certificates for supporting industry manufacturing projects is assigned to the agency that previously issued the certificate.

For projects implemented by small and medium-sized enterprises (SMEs) within a locality, the Provincial People’s Committee is the competent authority for confirming incentives. Therefore, when changes arise in the information on the issued certificate, the Provincial People’s Committee is also responsible for the adjustment.

Determining authority based on the principle of “the issuing agency is the adjusting agency” ensures consistency and continuity in state management and post-inspection activities for supporting industry projects in the locality.

Applications for amendments to Certificates of Preferential Treatment fall under the jurisdiction of the Provincial People’s Committee

The dossier requesting the adjustment of an incentive certificate under the Provincial People’s Committee’s jurisdiction must strictly comply with Clause 2, Article 11a of Decree 111/2015/ND-CP. The legal documents include:

1. A written request for the adjustment of the incentive certificate (Form No. 05, Appendix III attached to this Decree).
2. Originals or copies of relevant documents and materials serving as evidence for the adjustment.

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The procedures for issuing and adjusting the Certificate of Preferential Treatment fall under the jurisdiction of the Provincial People’s Committee

The procedural steps for adjusting an incentive certificate under the Provincial People’s Committee’s jurisdiction are executed according to Clause 3, Article 11a of Decree 111/2015/ND-CP (amended and supplemented by Decree 205/2025/ND-CP) as follows:

Step 1: Submit the adjustment request dossier

The enterprise prepares 01 dossier set as prescribed and submits it directly, via postal service, or online through the Public Service Portal (if available) to the competent authority that issued the certificate.

Step 2: Check the completeness and validity of the dossier

Within 05 working days from receiving the dossier, the competent authority conducts an inspection. If the dossier is incomplete or invalid, the authority issues a written request for the enterprise to supplement and perfect it.

Step 3: Supplement and perfect the dossier (if requested)

Within 20 days from receiving the supplementation request, the enterprise must perfect the dossier as required. If this deadline passes without supplementation, or if the supplementation is incomplete/invalid, the competent authority will halt the dossier processing.

Step 4: Appraise the adjustment dossier

Upon receiving a complete and valid dossier, the competent authority appraises the requested adjustments. If necessary, the authority may conduct a physical inspection at the facility or request the enterprise to explain and clarify information in the dossier.

Step 5: Notify the adjustment results

Within 30 days from receiving a complete and valid dossier, explanatory contents (if any), and satisfactory physical inspection results, the competent authority issues a written notice of the incentive certificate adjustment results to the enterprise.

Long Phan Consulting Company provides consulting services for procedures to amend the Certificate of Preferential Treatment

Long Phan Consulting Company provides comprehensive consulting services to support businesses in adjusting their Certificates of Incentives in the supporting industries sector. With a team of experienced experts possessing in-depth knowledge of the legal systems related to investment, supporting industries, construction, and the environment, we help businesses control risks and ensure that adjustments are made within the proper authority and follow the correct procedures.

1. Consultation and review of conditions

• Assess the conditions for adjusting the Certificate of Preferential Treatment according to current regulations.
• Review the project’s suitability when changes occur in scale, technology, products, or production capacity.
• Analyze the legal impact of the adjustments on tax incentives, land use, and related support policies.

2. Task group for drafting and implementing administrative procedures

• Draft the request for adjustment and completion of the dossier according to the correct template and legal requirements.
• Business representatives work with the provincial People’s Committee and specialized agencies during the evaluation process.
• Provide support in explaining and supplementing documents, and coordinate on-site inspections (if any).

3. Legal support tasks after adjustments

• Providing advice on fulfilling environmental and construction-related obligations after the incentive content has been adjusted.
• Providing support in handling issues arising during post-incentive audits or specialized inspections.

Frequently Asked Questions when carrying out the procedure for issuing and amending the Certificate of Preferential Treatment

Below are some frequently asked questions regarding the procedures for issuing and amending Certificates of Preferential Treatment under the jurisdiction of the Provincial People’s Committee. Please refer to them:

Does a business need to amend its Certificate of Incentive when changing the name of the manufacturing entity?

Yes, any changes to the information on the Certificate of Preferential Treatment, including the business name, must be adjusted to ensure consistency in administrative management. Clause 1, Article 11a of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP).

What is the timeframe for government agencies to verify the validity of amendment documents?

Within 05 working days from the date of receiving the dossier, the competent authority must check its completeness and provide written feedback if additional information is needed, as stipulated in point b, Clause 3, Article 11a of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP).

What are the consequences if the required documents are not submitted by the deadline?

After 20 days from the date of receiving the request from the competent authority for supplementing or completing the application dossier, if the enterprise requesting confirmation of incentives fails to supplement or complete the dossier, or provides incomplete or invalid information, the competent authority will stop processing the application.

Legal basis: Point c, Clause 3, Article 11a of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP).

Does the provincial People’s Committee have the right to extend the time for reviewing complex applications when issuing Certificates of Preferential Treatment?

In cases where the application is complex and requires more time for assessment, the competent authority issuing the Certificate of Incentives may grant an extension, but not exceeding 45 days from the date of receipt of a complete and valid application. The extension must be notified in writing, clearly stating the reasons to the enterprise requesting the certificate of incentives.

Legal basis: Point d, Clause 6, Article 11 of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP).

Is it mandatory for the application for a Certificate of Preferential Treatment to be in Vietnamese?

Businesses must submit the required documents, including one original and one electronic copy in Vietnamese. Documents in foreign languages ​​must be translated and notarized. The outside of the application must clearly state all relevant information about the organization or individual applying for the preferential treatment.

Legal basis: Point a, Clause 6, Article 11 of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP).

What is the frequency of periodic inspections for the project after the incentive adjustments?

At the request of the State management agency, either periodically (every two years) or on an ad hoc basis, the Ministry of Industry and Trade or the People’s Committees of provinces shall establish inspection teams. Inspection findings must be recorded in minutes as stipulated in Clause 2, Article 11b of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP).

Under what circumstances can a preferential treatment certificate be revoked?

The competent authority that issued the Certificate of Preferential Treatment shall consider revoking the Certificate of Preferential Treatment issued to the enterprise in the following cases:

• During the production process, if there are changes to the project or product eligible for preferential treatment, and the organization or individual fails to report these changes to the competent authority that issued the Certificate of Preferential Treatment, or provides false, inaccurate, or incomplete information;
• Providing inaccurate information or falsifying documents when applying for or amending a Certificate of Preferential Treatment;
• The project no longer meets the conditions for receiving incentives as stipulated in this Decree;
• Other cases as recommended by the inspection team or relevant authorities;
• The company requests that the competent authority revoke the previously issued Certificate of Preferential Treatment.

Legal basis: Clause 1, Article 11c of Decree 111/2015/ND-CP (amended by Decree 205/2025/ND-CP).

Conclusion

Strict compliance with the regulations on adjusting incentive certificates helps enterprises secure their investment rights and maintain project stability. Enterprises must prepare accurate, complete dossiers and adhere to deadlines to prevent risks during the appraisal process. For the safest and most in-depth consulting solutions, please contact Long Phan Consulting Company via Hotline 1900636389 for professional advice.