Circular 13/2020/TT-BTTTT, July 3, 2020 prescribes determining procedural compliance of software product manufacturing operations for benefitting from corporate income tax.

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.