Consolidated Circular Guiding Loans to Reduce Agricultural Losses Under Decision 68/2013/QD-TTg
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This consolidated document of Circular 13/2014/TT-NHNN (amended by Circular 85/2025/TT-NHNN) guides lending under Decision 68/2013/QD-TTg on supporting reduction of agricultural losses. Eligible borrowers include enterprises, cooperatives, cooperative groups, households, and individuals purchasing machinery and equipment for agricultural production, harvesting, preservation, and processing. The Circular applies to loan contracts signed before 31 December 2020. Commercial banks provide the loans and receive interest rate subsidies from the state budget under Decision 68. Circular 85/2025/TT-NHNN updates SBV's organizational implementation structure (effective 31 December 2025). This program relates to agricultural credit with limited direct impact on SME tax and accounting matters.
Scope and Applicability
Eligible borrowers:
- Enterprises, cooperatives, cooperative groups, households, and individuals purchasing machinery and equipment to reduce agricultural losses
- Applies to loan contracts signed before 31 December 2020
Lenders:
- Commercial banks established under the Law on Credit Institutions
Legal Basis
- Decision 68/2013/QD-TTg dated 14/11/2013 on policies to support reduction of agricultural losses
- Law on the State Bank of Vietnam No. 46/2010/QH12
- Law on Credit Institutions No. 47/2010/QH12
Amendments Under Circular 85/2025/TT-NHNN
Updates SBV's implementation responsibilities according to new organizational structure. Effective 31 December 2025.
Note: The lending program under Decision 68 ended new contract signing on 31 December 2020. This consolidated document mainly serves existing outstanding loans and management/wind-down purposes.