Who is exempted from contributing to the Disaster Prevention Fund?

Office of Legal Consulting Lao Dong Newspaper replied:

Clause 1, Article 13, Decree 78/2021/ND-CP stipulates the subjects exempted from contributing to the Natural Disaster Prevention Fund as follows:

a) Subjects entitled to preferential treatment for people with revolutionary contributions according to regulations in Article 3 of Ordinance on preferential treatment for people with revolutionary contributions No. 02/2020/UBTVQH14 dated December 9, 2020.

b) Social protection beneficiaries receiving monthly social benefits;

c) Non-commissioned officer, soldier serving for a limited period in the armed forces receiving living allowance.

d) Students studying full-time and long-term at universities, colleges, intermediate schools, and vocational schools.

d) People with disabilities or those with reduced working capacity of 21% or more, people with serious illnesses or mental illnesses with certification from a hospital at district level or higher.

e) People who are unemployed or out of work for 6 months or more in a year.

g) Women who are nursing children under 12 months old.

h) Members of poor or near-poor households; members of households in particularly disadvantaged communes in coastal areas, islands, communes in region III and particularly disadvantaged villages in ethnic minority and mountainous areas according to Government Decrees, Prime Minister's Decisions and other relevant legal documents; members of households suffering serious damage due to natural disasters, epidemics, fires and accidents.

i) Cooperatives have no source of income.

k) Domestic and foreign economic organizations in the area that suffer damage to assets, factories, and equipment caused by natural disasters during the year when they have to repair or purchase with a value greater than two-tenths (0.02%) of the total value of the organization's assets or have to stop production and business for 05 consecutive days or more with confirmation from the People's Committee at the district level or are exempted from corporate income tax.

Thus, the above subjects are exempted from contributing to the Disaster Prevention Fund.