Circular No. 33/2025/TT-BKHCN stipulates criteria for enterprises implementing electronic equipment production projects to enjoy corporate income tax incentives. This document applies to organizations and enterprises related to electronic equipment production projects in Vietnam.
适用范围
Agencies, organizations, and enterprises related to electronic equipment production projects in Vietnam
要点
- Enterprises implementing electronic equipment production projects must use semiconductor chip products designed, produced, or packaged and tested in Vietnam (Article 3.1).
- Enterprises must have a research and development department with at least 10 personnel holding university degrees or higher, of which at least 50% are Vietnamese citizens (Article 3.2.a); total expenditure on these activities must reach at least 2% of average net revenue over three consecutive fiscal years or 200 billion VND annually (Article 3.2.b).
- Products of the project must have designs owned by the enterprise itself (Article 3.3).
- Enterprises must have at least 30% of their total partners participating in and executing assembly contracts, supplying raw materials, components, parts, and services be Vietnamese enterprises (Article 3.4.a); transfer technology to at least one Vietnamese organization or enterprise within five years from the date of issuance of the investment registration certificate or approval decision (Article 3.4.b).
- Enterprises must prove compliance with the criteria to enjoy corporate income tax incentives and bear responsibility for the accuracy of the information provided (Article 4.2.a).
🌐 本文件的社会影响
- To encourage enterprises to invest in electronic equipment production projects in Vietnam.
- Encourage the use of domestic technology and human resources, promoting the development of the digital technology industry.
- Enterprises are required to meet high standards for scientific research and technology transfer, creating significant initial costs.
❓ 常见问题
What conditions must enterprises meet to enjoy tax incentives?
Enterprises must use semiconductor chip products designed, produced, or packaged in Vietnam; have a research and development department with personnel holding university degrees or higher, and expenditures on these activities must reach 2% of average net revenue over three consecutive fiscal years.
What must enterprises prove to enjoy incentives?
Enterprises must self-certify compliance with the criteria stipulated in this Circular and bear responsibility for the accuracy of the information provided.
What percentage of Vietnamese enterprises must participate in the project?
Enterprises must have at least 30% of their total partners participating in and executing assembly contracts, supplying raw materials, components, parts, and services be Vietnamese enterprises.
What is the time limit for transferring technology to Vietnamese enterprises?
Enterprises must transfer technology to at least one Vietnamese organization or enterprise within five years from the date of issuance of the investment registration certificate or approval decision.
Are there provisions regarding the provision of project information?
Enterprises must provide and update information on electronic equipment production projects enjoying incentives on the National Information System for the Digital Technology Industry.
全文
CIRCULAR
Regulations on criteria for enterprises implementing electronic equipment production projects to enjoy corporate income tax incentives
được hưởng ưu đãi về thuế所得税优惠
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Pursuant to the Digital Industry Law No. 71/2025/QH15;
Pursuant to the Corporate Income Tax Law No. 67/2025/QH15;
Pursuant to the Government Decree No. 55/2025/NĐ-CP stipulating the functions, tasks, powers, and organizational structure of the Ministry of Science and Technology;
At the proposal of the Director of the Information Technology Industry Department;
The Minister of Science and Technology issues this Circular stipulating the criteria for enterprises implementing electronic equipment production projects to enjoy corporate income tax incentives.
Article 1. Scope of regulation and applicable subjects
Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.
This Circular provides detailed regulations on Clause 5, Article 40 of the Digital Industry Law regarding the criteria for enterprises implementing electronic equipment production projects to enjoy corporate income tax incentives.
Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.
This Circular applies to agencies, organizations, and enterprises related to electronic equipment production projects in Vietnam.
Article 2. Interpretation of Terms
1. The electronic equipment production projects specified in this Circular are projects producing electronic products, computers, and communication devices under Subcategory C.26 (Electronic Products, Computers, and Optical Products) of the Vietnamese Product Classification System issued by the Prime Minister.
2. Vietnamese organizations and enterprises specified in this Circular are organizations and enterprises established or registered for establishment in accordance with Vietnamese laws, having their main office in Vietnam, and not falling within the cases stipulated in Points a, b, and c of Clause 1, Article 23 of the Investment Law. In case these points in Article 23 of the Investment Law are amended, supplemented, or replaced, the new provisions shall apply.
Article 3. Criteria for enterprises implementing electronic equipment production projects to enjoy corporate income tax incentives
Enterprises implementing electronic equipment production projects to enjoy corporate income tax incentives must meet one of the following criteria:
1. Criteria using semiconductor chips designed, produced, or packaged and tested in Vietnam in the products of the electronic equipment production project, which are met in one of the following cases:
a) Using semiconductor chips with design owned by Vietnamese organizations or enterprises or by Vietnamese individuals. Ownership rights are established through self-designing, hiring others including Vietnamese individuals to design, or purchasing the design from other subjects.
b) Using semiconductor chips produced or packaged and tested at factories or production lines in Vietnam.
2. Research and development, scientific research, and innovation criteria, enterprises must simultaneously meet the following two contents:
a) The enterprise must have a research and development, scientific research, and innovation department with a minimum of 10 personnel holding bachelor's degrees or higher. Among them, at least 50% of the personnel in the research and development, scientific research, and innovation department are Vietnamese citizens.
For small and medium-sized enterprises as defined by the Small and Medium-Sized Enterprise Support Law, it is not mandatory to have a research and development, scientific research, and innovation department but must have a minimum of three personnel holding bachelor's degrees or higher engaged in such activities. Among them, at least 50% of the personnel conducting research and development, scientific research, and innovation are Vietnamese citizens.
b) The enterprise must allocate a total expenditure of at least 2% of its average net revenue over the last three fiscal years or a minimum of VND 200 billion per year over the last three fiscal years for research and development, scientific research, and innovation activities; in case the enterprise has been operating for less than three years, the average expenditure will be calculated based on the entire period of operation since establishment, but not less than one full fiscal year.
3. The design (including requirement specifications, system architecture, detailed design, circuit diagrams, and related technical documents) of the products of the electronic equipment production project in Vietnam must be owned by the enterprise itself. Ownership rights are established through self-designing, hiring others including Vietnamese individuals to design, or purchasing the design from other subjects.
4. Criteria for developing domestic supply chains and technology transfer:
a) At least 30% of Vietnamese enterprises among the total number of enterprises participating in and executing contracts for assembly, provision of raw materials, components, and services directly serving the electronic equipment production project;
b) Implement technology transfer to at least one Vietnamese organization or enterprise within five years from the date of issuance of the Investment Registration Certificate or the Decision Approving the Investment Proposal or a written agreement with the competent state agency. The form and content of technology transfer shall comply with the provisions of the law on technology transfer.
Article 4. Organization of Implementation
Clause 1. This Circular takes effect from January 1, 2026.
2. Enterprises implementing electronic equipment production projects as specified in this Circular shall be responsible for:
a) Self-certifying compliance with the criteria stipulated in this Circular to enjoy corporate income tax incentives and bearing responsibility for the accuracy of the provided information.
b) Providing and updating information on electronic equipment production projects enjoying incentives on the National Information System for the Digital Industry.
3. The Heads of the Office, the Director of the Information Technology Industry Department, the Heads of agencies, organizations, enterprises, and relevant individuals are responsible for enforcing this Circular.
4. During the implementation process, if there are difficulties or new issues arise, they should be promptly reported to the Ministry of Science and Technology (Information Technology Industry Department) for study, consideration, guidance, or amendment and supplementation according to regulations./.
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