DRAFTED CIRCULAR OF GUIDING ON SOFTWARE PRODUCTION ACTIVITIES FROM MINISTRY OF INFORMATION AND COMMUNICATION
To create favorable conditions for enterprises to determine the software production activities that are entitle to tax incentive, the Ministry of Information and Communications shall issue circular instructions to confirm the software production activities.
According to the draft, a complete production process of software products includes 6 steps. A software production activity must include at least one of the steps from 2 to 4 of the full process and software products must belong to the list of software products stipulated in Circular No. 09 / 2013/TT-BTTTT.
Their name, type, category specified in the economic contract do not affect the software production activities. Enterprises want to confirm the software production activities needed with files approved by Department of Information and Communications (organizations, enterprises have 100% domestic capital) or the Ministry of Information and Communications (group organizations, enterprises have foreign-owned capital).
