According to this Circular, science and technology enterprise certificates will be invalidated in the following cases:
- Committing the act of infringing upon the right to own or use science and technology achievements stated in application packages for certification of science and technology enterprises:
The penalty for this act is subject to the administrative sanction decision issued by a regulatory authority or the Court judgement.
- Performing fraudulent acts when applying for certification of science and technology enterprise, including:
+ The act of falsifying written documents stating confirmation and recognition of science and technology achievements that are issued by competent authorities as provided in point b of clause 2 of Article 7 in the Government’s Decree No. 13/2019/ND-CP;
+ The act of deliberately falsifying information about revenue when applying for science and technology enterprise certificates with respect to enterprises that have been incorporated for at least five years.
During the revocation process, affected enterprises are obliged to pay back all of the exemption or deduction amounts that they received in the past, and sanctioned under law.
Revoking authorities will be responsible for notifying revocation and publishing related information as per clause 3 of Article 10 in the Government’s Decree No. 13/2019/ND-CP.
Circular No. 10/2021/TT-BKHCN is entering into force as of January 20, 2022.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
1.255