Circular 13/2020/TT-BTTTT, July 3, 2020 prescribes determining procedural compliance of software product manufacturing operations for benefitting from corporate income tax.
Decrees 71/2007/ND-CP dated May 5, 2007 detailing and guiding the implementation of a number of articles of the Law on information technology regarding informa-tion technology industry
Law on information technology 67/2006/QH11, dated June 29, 2006, takes effect on January 1, 2007.
Circular 09/2013/TT-BTTTT, April 08 2013, issues the list of software, hardware, and electronic products.
Circular 16/2014/TT-BTTTT, November 18, 2014, provides uniform regulations on software production process, requirements and criteria for identification of software production.