Thông tư 33/2025/TT-BKHCN tiêu chí doanh nghiệp thực hiện dự án sản xuất điện tử hưởng ưu đãi về thuế

CIRCULAR

ON CRITERIA FOR ENTERPRISES EXECUTING ELECTRONIC EQUIPMENT MANUFACTURE PROJECTS TO RECEIVE CORPORATE INCOME TAX INCENTIVES

Pursuant to Law on Digital Technology Industry No. 71/2025/QH15;

Pursuant to Law on corporate income tax No. 67/2025/QH15;

Pursuant to Decree No. 55/2025/ND-CP dated March 02, 2025 of the Government of Vietnam defining functions, tasks, powers and organizational structures of the Ministry of Science and Technology;

At the request of the Director of the Authority of Information Technology Industry;

The Minister of Science and Technology hereby promulgates a Circular on criteria for enterprises executing electronic equipment manufacture projects to receive corporate income tax incentives.

Article 1. Scope and regulated entities

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This Circular elaborates Clause 5 Article 40 of the Law on Digital Technology Industry on criteria for enterprises executing electronic equipment manufacture projects to receive corporate income tax incentives.

2. Regulated entities

This Circular applies to agencies, organizations, and enterprises engaged in electronic equipment manufacture projects in Vietnam.

Article 2. Interpretation of terms

1. Electronic equipment manufacture projects specified in this Circular are projects manufacturing electronic products, computers, and communication devices classified under category C.26 (Electronic products, computers, and optical products) of Vietnam product classification system issued by the Prime Minister of Vietnam.

2. Vietnamese organizations and enterprises specified in this Circular are organizations and enterprises established or registered for establishment as per laws of Vietnam and have their head offices in Vietnam; and do not fall under the cases specified in points a, b, and c Clause 1 Article 23 of Law on Investment.  In cases specified in points a, b, and c Clause 1 Article 23 of Law on Investment as amended, supplemented, or replaced, the newly promulgated provisions shall apply.

Article 3. Criteria for enterprises executing electronic equipment manufacture projects to receive corporate income tax incentives

Enterprises executing electronic equipment manufacture projects shall receive corporate income tax incentives in the following cases:

1. Criteria for using semiconductor products designed, manufactured, or packaged, tested in Vietnam in the products of the electronic equipment manufacture project:

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b) Semiconductor products manufactured or packaged, tested at factories, production lines in Vietnam are used.

2. Enterprises must meet 02 of the following contents in the criteria for scientific research, technology development, and innovation:

a) Enterprises must have a research and development department consisting of at least 10 employees who are university graduates or higher; at least 50% of the research and development department are Vietnamese citizens.

For small and medium-sized enterprises in accordance with Law on Assistance for Small and Medium-Sized Enterprises, a research and development department is not compulsory, but they must have at least 03 employees who are university graduates or higher to carry out this activity. At least 50% of the employees conducting research and development and innovation are Vietnamese citizens.

b) Enterprises must have an expenditure for scientific research, technology development, and innovation activities, which is at least 2% of the average gross revenue in the last 3 consecutive fiscal years or from VND 200 billion per year in the last 3 consecutive fiscal years; in cases where the enterprise has operated for less than 3 years, it shall be calculated over the entire operating period from the date of establishment, provided that the period is not less than 1 fiscal year.

3. Products of the electronic equipment manufacture project in Vietnam have designs (including specification requirements, system architecture, detailed design, principle diagrams, circuit layouts, and related technical documents) owned by the enterprise itself.  In which, ownership rights are established through self-design or hiring others (including Vietnamese individuals) to design or purchasing designs from other entities.

4. Criteria for developing domestic supply chains and technology transfer:

a) At least 30% of Vietnamese enterprises in the total number of enterprises participates in and implement contracts for assembly and supply of materials, components, services directly serving electronic equipment manufacture projects;

b) Implement technology transfer to at least 01 Vietnamese organization/enterprise within 5 years from the date of issuance of the Investment Registration Certificate or Decision on approval of the investment project or written agreement with the competent authority. The form and content of technology transfer shall comply with regulations of the law on technology transfer.

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1. This Circular shall come into force from January 01, 2026.

2. Enterprises executing electronic equipment manufacture projects specified in this Circular shall:

a) Self-prove compliance with the criteria specified in this Circular to receive corporate income tax incentives and take responsibility for the accuracy of the provided information.

b) Provide and update information on the electronic equipment manufacture project to receive incentives on the national information system on digital technology industry.

3. Chief of the Office, the Minister of Science and Technology, heads of relevant agencies, enterprises, organizations, and individuals are responsible for implementing this Circular.

4. Any difference arising from the implementation of this Circular should be promptly reported to the Minister of Science and Technology (the Authority of Information Technology Industry) for consideration and amendments as per laws./.

MINISTER




Nguyen Manh Hung

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