Forms of subsidy

1. The Government or Government agencies transfer capital to organizations and/or individuals in form of capital allocation, share transfer, soft loans or guarantee for loans at an interest rate lower than that applied to loans without guarantee.

2. The Government or Government agencies leave out or don't collect revenues obligatorily payable by organizations and/or individuals.

3. The Government or Government agencies supply goods and/or services other than the common infrastructure or purchase goods and/or services at high prices and resell them to organizations and/or individuals at prices lower than market prices.

4. The Government or Government agencies contribute money to a financial assistance mechanism, and assign or order a private organization to apply one or many forms defined in Clauses 1, 2 and 3 of this Article.

5. Other subsidies other than those defined in Clauses 1, 2, 3 and 4 of this Article, which are determined in an equitable and reasonable manner and not contrary to international practices.

Anti-subsidy measures

1. Imposition of anti-subsidy tax.

2. Acceptance of commitments made by organizations, individuals or Governments of goods-producing/exporting countries or territories to Vietnam's competent State agencies regarding the voluntary termination of subsidy, reduction of subsidy levels, adjustment of export prices or application of other suitable measures.

Please see a reference translation at  http://moj.gov.vn/vbpq/en/lists/vn%20bn%20php%20lut/view_detail.aspx?itemid=7659