Tax incentives for software product manufacturing projects

According to the General Department of Taxation, for a new investment project in the field of software product manufacturing to qualify for corporate income tax (CIT) incentives, the software product of this new investment project must comply with the regulations in the current legal documents on software products:

1. Be included in the Appendix of the software product list issued with Circular No. 09/2013/TT-BTTTT, as amended by Circular No. 20/2021/TT-BTTTT;
   

2. Meet the criteria for determining software production activities as stipulated in Circular No. 16/2014/TT-BTTTT, as amended by Circular No. 13/2020/TT-BTTTT.
   

Please contact W&A for advice on tax incentives and procedures for obtaining confirmation from the relevant state agencies.