OFFICIAL LETTER 3977/BTTTT-CNTT 2019 OF CERTIFICATION OF SOFTWARE PRODUCTION AND SOFTWARE SERVICES PROVIDED BY THE MINISTRY OF INFORMATION AND COMMUNICATION
Official letter 3977/BTTTT-CNTT 2019 of certification of software manufacturing industry and software services promulgated by the Ministry of Information and Communications as follows:
According to the regulations, the information and communication agencies must grant certification of software manufacturing industry. To explain to the tax authorities about its software production activities, based on Circular No. 16, enterprises need to prepare the following necessary information:
- Having an enterprise registration certificate or investment certificate (Point a, Clause 1, Article 6).
- Clearly indicate to tax authorities that products of manufacturing enterprises are on the list of software products according to Circular 09/2013 / TT-BTTTT (Point b, Clause 1, Article 6).
- Presenting information and evidence to explain the enterprise's software production activities in one of the cases specified at Points a, b and c, Clause 2, Article 6.
