b) Organizations construct or renovate, upgrade, invest in-depth work items in order to use water cyclically for their activities at least 500 m3 / day, excluding cyclic water use for cooling and other cyclic forms under production process, technology;

c) Organizations that manage and develop the hydraulic works renovate and repair items of the hydraulic work systems in order to use recurrently at least 15% of water amount supplied to the system within the hydraulic work system

2. Collection of rainwater for domestic use:

a) Organizations build the systems of collection of rainwater and storage in tanks with a capacity of 500 m3 or more served for domestic use in the border areas, islands and areass of which freshwater is scarce ;

b) Households, individuals build the systems of collection of rainwater and storage in tanks with a capacity of 05 m3 or more served for domestic use in mountainous areas, ethnic minority areas, border areas, islands, areas facing socio-economic difficulties, areas facing extreme socio-economic difficulties, or areas of which freshwater is scare.

3. Desalination of brackish or salt water into fresh water for domestic use:

a) Organizations construct works, install equipment, apply technology of desalination of brackish or salt water into fresh water with the scale of 02 m3 / day or more for the sea areas and islands, 10 m3 / day or more for areas affected by saltwater intrusion;

b) Households, individuals install equipment, apply technology of desalination of brackish or salt water into fresh water with the scale of 0,2 m3 / day or more for the sea areas and islands, 01 m3 / day or more for areas affected by saltwater intrusion;

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a) Organizations, individuals manufacture water-saving products, equipment, technologies meeting water-saving criteria issued by competent State agencies;

b) Organizations, individuals import water-saving products, equipment, advanced technologies which have not been manufactured in Vietnam meeting water-saving criteria issued by competent State agencies.

5. Application of technology, techniques, methods of water-saving irrigation in agricultural production:

Organizations, households, individuals apply technologies, techniques and methods of water-saving irrigation to agricultural production meeting the criteria for water-saving issued by competent State agencies with the scale from 0 , 5 hectares or more for rice irrigation, 01 hectare or more for upland crop irrigation.

Article 7. Incentives for reuse, cyclic use of water

Reuse, cyclic use of water in the cases provided for in Paragraph 1, Article 6 of this Decree shall be eligible for enjoyment of the following incentives:

1. Borrowing incentive capital under the provisions of law on investment credit of the State

2. Exemption or reduction of corporate income tax in accordance with regulations of law on taxation.

Article 8. Incentives for production, import of water-saving products, equipment, technologies

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Borrowing incentive capital under the provisions of law on investment credit of the State;

b) Exemption or reduction of corporate income tax for the incomes earned from the investment in production of water-saving product, equipment and technology in accordance with regulations of legislation on taxation.

2. Import of water-saving products, equipment and advanced technologies specified in Clause 4 of Article 6 of this Decree shall be eligible for exemption or reduction of import tax in accordance with regulations of legislation on taxation.

Article 9. Incentives for collection of rain water, desalination of brackish or salt water into fresh water for domestic use, application of technologies, techniques, methods of water-saving irrigation in agricultural production

Collection of rainwater, desalination of brackish or salt water into fresh water and application of technologies, techniques, methods of water-saving irrigation in agricultural production in the cases provided for in Paragraphs 2, 3 and 5 of Article 6 of this Decree are eligible for borrowing incentive capital under the provisions of law on investment credit of the State.

Chapter III

IMPLEMENTATION

Article 10. Responsibilities of Ministries, departments and relevant agencies

1. The Ministry of Natural Resources and Environment :

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b) Inspect the implementation of regulations on incentives for the economical, efficient water use activities as specified in this Decree.

2. The Ministry of Science and Technology shall take charge and cooperate with the Ministry of Natural Resources and Environment and relevant Ministries, departments to issue the criteria of water-saving products, equipment, technologies prescribed in Paragraph 4 Article 6 of this Decree.

3. The Ministry of Agriculture and Rural development:

Take charge and cooperate with the Ministry of Natural Resources and Environment and relevant Ministries, departments to issue the criteria of technologies, techniques, methods of water-saving irrigation in agricultural production prescribed in Paragraph 5 Article 6 of this Decree;

b) Take charge and cooperate with the Ministry of Natural Resources and Environment and relevant Ministries, departments to provide guidance on determination of the rate of recurrent water specified in Point c, Paragraph 1, Article 6 of this Decree.

4. The Ministry of Finance:

a) Take charge and cooperate with the Ministry of Natural Resources and Environment to formulate and request the Prime Minister for decision on incentives in term of loans for households and individuals using water in an economical and efficient manner as prescribed in this Decree;

b) Take charge and cooperate with the Ministry of Science and Technology, the Ministry of Natural Resources and Environment to request the Prime Minister for decision on exemption or reduction of import tax for organizations, individuals importing water-saving products and equipment , advanced technology prescribed in Clause 4, Article 6 of this Decree;

c) Take charge and cooperate with the Ministry of Natural Resources and Environment and relevant Ministries, department to provide guidance on procedures for incentives for loans, tax exemption or reduction; direct the tax authorities to exempt or reduce tax under the provisions of this Decree.

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1. Provide direction and guidance, conduct inspection of the implementation of incentive policy of economical, efficient water use and the application of incentives in the province under the provisions of this Decree.

2. Each year, assess the implementation of Decree in the province, report to the Ministry of Natural Resources and Environment for summary.

Article 12. Effect

1. Organizations, households and individuals that have implemented the economical, efficient water use activities before this Decree takes effect or have been entitled to incentive, support policies from the other programs shall not be entitled to the incentives under the provisions of this Decree.

2. This Decree shall take effect from August 1, 2015.

3. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, the President of the People’s Committee of central-affiliated cities and provinces and relevant organizations, individuals shall be responsible for the implementation of this Decree ./.