Uni 24-11-2014 - Guidance on determination of software production activities

According to Circular 16/2014/TT-BTTTT (effective from 05 Jan 2014):

• Common requirements for organizations, enterprises, individuals that produce software as follows:

• For organizations, enterprises: granted business registration certificate, investment certificate or documents stipulating functions, responsibility of authority in charge. For individuals: having tax codes; declaring tax that income from software production is stated;
• Software product made by individuals, organizations, enterprises are one of Software products stipulated in List of software production issued together with Circular 09/2013/TT-BTTTT dated 08 Apr 2013 of Ministry of information and communications.

• Organizations, enterprises, individuals who participate in software production is responsible:

• Responsible for authenticity of information in declaration files relating to determinations of software production.
• Periodically, before 15 March annually, must send report of software production to Ministry of information and communications.