DECISION NO. 19/2015/QĐ-TTg DATED 15 JUNE 2015 OF GDT IN GUIDANCE OF DERMINATION OF HIGH-TECHNOLOGY ENTERPRISES
According to Decision No. 19/2015/QĐ-TTg:
High-technology enterprises are enterprises meeting conditions of point a and b article 75 of Law on investment, and meeting the following items:
1. Revenue from high-technology products of enterprises at least 70% of annual total revenue.
2. Total costs for research & development activities performed in Vietnam to annual total revenue for small and medium enterprises at least 1%. For enterprises having total resource of more 100 billion VND and total employees more of 300 at least 0,5%.
3. Quantities of employees with level of from university or post-university directly perform research & development activities for small and medium enterprises at least 5%. For enterprises having total resource of more 100 billion VND and total employees more of 300 at least 2,5% but not less than 15 employees.
