Legal Document

Legal Environment Relates to IT Industry

01/12/2017

- Resolution No. 41/NQ-CP on tax incentives for development and application of information technology in Vietnam.

- Decision No. 2407/QD-TTg on approval for master plan for the development of concentrated information technology parks by 2020 and orientation towards 2025.

- Circular No. 96/2015/TT-BTC on guidelines for corporate income tax in the Government's decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for the law on amendments to laws on taxation and amendments to decrees on taxation; Amendments to some articles of circular No. 78/2014/TT-BTC dated June 18, 2014, circular No. 119/2014/TT-BTC dated August 25, 2014, and circular No. 151/2014/TT-BTC dated October 10, 2014 of the Ministry of Finance

- Decree No. 12/2015/ND-CP on elaboration of the law on amendments to tax laws and amendments to some articles of decrees on taxations

- Circular No. 78/2014/TT-BTC guiding the implementation of the Government's Decree No. 218/2013/ND-CP of December 26,2013, detailing and guiding the implementation of the law on CIT

- Law No. 32/2013/QH13 on the amendments to the law on enterprise income tax

- Joint circular No. 06/2008/TTLT-BKHCN-BTC-BNV of June 18, 2008, guiding the implementation of the Government's decree No. 80/ 2007/ND-CP of May 19,2007, on science and technology enterprises.

- Decree No. 80/2007/ND-CP dated May 19, 2007 of the Government on science and technology enterprises

- Decree No. 154/2013/ND-CP dated November 8, 2013 of the Government stipulating on the concentrated information technology park.

- Decree on the management, provision and use of internet services and online information.

- Decree providing minimum wage rates of vietnamese employees working in enterprises with foreign owned capital, foreign bodies and organizations, and international organizations and for foreign individuals in vietnam

-  Law on investment pursuant to the 1992 Constitution of the Socialist Republic of Vietnam as amended by Resolution 51-2001-QH10 passed by Legislature X of the National Assembly at its 10th Session on 25 December 2001

-  Law on enterprises pursuant to the 1992 Constitution of the Socialist Republic of Vietnam as amended and supplemented by Resolution 51-2001-QH10 dated 25 December 2001 of Legislature X of the National Assembly at its 10th session.

-  Directive 58/CT/TU dated october 17, 2000 of the politburo of vietnam on the strengthening of the application and development of information technology (it) in vietnam for the national process of industrialization and modernization.

-  Resolution No.07/ 2000/NĐ - CP of june 5, 2000 on the building and development of software industry in the 2000 - 2005 period.

-  Decision 128/2000/QĐ-TTg dated November 20, 2000 of the prime minister on a number of policies and measures to encourage investment and development of software industry.

- No 518/QĐ-BTTTT  on April 21st 2009 by minister of information and communicaation, decision the recognition Quang Trung Software City is the focus Information Technology zone