Official letter 3522/BTC-TCT dated 21st march 2013 by mof guiding on making provision of science and technology development fund
According to official letter 3522/BTC-TCT, enterprises which are established, operated under the Vietnam legal regulations are allowed to make the maximum provision of 10% on annual chargeable income into science and technology development fund. Enterprises are compulsory to make the report on the provision along with CIT finalization file.
