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NATIONAL ASSEMBLY OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Law No. 71/2025/QH15
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Hanoi, June 14, 2025
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LAW
DIGITAL TECHNOLOGY INDUSTRY
Pursuant to the Constitution
of the Socialist Republic of Vietnam;
The National Assembly
of Vietnam hereby promulgates the Law on Digital Technology Industry.
Chapter
I
GENERAL
PROVISIONS
Article
1. Scope
1. This Law provides for
the development of the digital technology industry, semiconductor industry,
artificial intelligence, digital assets, and the rights and responsibilities of
relevant agencies, organizations, and individuals.
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Article
2. Regulated entities
This Law applies to
domestic and overseas agencies, organizations, and individuals engaged or
involved in the digital technology industry in Vietnam.
Article
3. Interpretation of terms
1. Digital technology
refers to a set of scientific methods, technological processes, and technical
tools used for the production, transmission, collection, processing, storage, and
exchange of digital information and data, as well as the digitalization of the
real world.
2. The digital
technology industry refers to a techno-economic sector that combines
science, technology, innovation, and digital transformation to create digital
technology products and services. It represents a subsequent development step
of the information technology industry.
3. Digital technology
devices refer to devices used for producing, transmitting, collecting,
processing, storing, and exchanging digital information and data, as well as
digitizing the real world.
4. Digital technology
industry personnel refer to individuals with qualifications, skills, and
professional knowledge in digital technology engaged in the production of
digital technology products, provision of digital technology services, and
management of digital technology industry activities.
5. Digital technology
enterprises refer to enterprises that produce digital technology products
and provide digital technology services.
6. Concentrated
digital technology zones refer to functional zones that focus on activities
such as research, development, support, training, innovation promotion,
incubation of digital technologies and digital technology enterprises,
production and trading of digital technology products and services,
infrastructure provision, provision of services or agencies, enterprises, and
individuals, and other relevant activities within such zones.
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8. Semiconductor
products include semiconductor materials, devices, and electronic
components fabricated from semiconductor materials, and are among the key
inputs for creating digital technology products.
9. Artificial
intelligence (AI) systems refer to machine-based systems designed to
operate with varying levels of autonomy and adaptability after implementation
for achieving clear or implicit objectives. These systems infer from their
input data to generate predictions, contents, recommendations, and decisions
that may affect the physical or digital environment. AI systems are digital
technology products that integrate hardware, software, and data.
Article
4. Digital technology industry development policies
1. Mobilize resources for
investment in the research, development, design, and transfer of technologies;
gradually master digital technologies; develop shared digital technology
industry infrastructures at regional and national levels to promote digital
technology industry activities.
2. Provide training and
develop digital technology industry personnel, develop digital technology
education establishments, and establish special and preferential mechanisms to
attract and utilize high-quality digital technology industry personnel and digital
technology talents.
3. Establish controlled
testing mechanisms for digital technology products and services in specific
sectors and fields, including liability exemption mechanisms for agencies,
organizations, enterprises, and individuals in the testing.
4. Establish preferential
mechanisms involving land, credit, tax, and other preferential mechanisms in
the research, testing, development, production, and application of digital
technology products and services.
5. Develop the digital
technology industry market and establish mechanisms for order placement,
investment prioritization, leasing, and procurement of digital technology
products and services using the state budget funds.
6. Develop digital data
in the digital technology industry as important resources and production
materials, and as the foundation for research and promotion of digital
technology industry development.
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8. Adopt exceptional
preferential policies to develop the semiconductor industry and establish
Vietnam’s semiconductor ecosystem.
9. Develop a sustainable
digital technology industry, ensuring economical and efficient use of energy
and minimizing negative environmental impacts.
Article
5. State management of digital technology industry
1. Content:
a) Development,
promulgation, and implementation of legislative documents, strategies, planning,
plans, programs, schemes, projects, and policies on the development of the
digital technology industry; technical standards/regulations, technical
requirements, techno-economic norms, and quality of products and services in
the digital technology industry;
b) Statistics,
measurement, and reports on the digital technology industry;
c) Management of
concentrated digital technology zones, national information systems, and the
digital technology industry database;
d) Dissemination and
universalization of policies and laws on the digital technology industry;
dd) Management of
training, advanced training, and development of digital technology industry
personnel;
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g) International
cooperation in the digital technology industry;
h) Inspection, settlement
of denunciations and complaints, and handling of violations against the law on
the digital technology industry.
2. Responsibilities:
a) The Government of
Vietnam shall implement consistent state management of the digital technology
industry;
b) The Ministry of
Science and Technology of Vietnam shall assume responsibility before the
Government of Vietnam for the state management of the digital technology
industry;
c) Ministries,
ministerial agencies, the Minister of National Defense of Vietnam, and
provincial People’s Committees shall take charge or cooperate with the Ministry
of Science and Technology of Vietnam in the state management of the digital
technology industry in specific sectors, fields, and areas within their scope
of assigned tasks and entitlements.
Article
6. International cooperation in digital technology industry
1. Conclude or accede to
international treaties and agreements; participate in international
organizations, associations, and unions abroad related to the digital
technology industry.
2. Develop a network of
Vietnam’s digital technology industry representatives abroad.
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4. Facilitate technology
transfer and exchange of digital technology products and services between
Vietnam and foreign countries.
5. Support Vietnamese
digital technology enterprises in cooperating with foreign digital technology
enterprises, expanding international markets, establishing overseas
representative offices and branches, becoming multinational enterprises,
enhancing global competitiveness, and developing international markets.
6. Proactively cooperate
and connect with semiconductor industry ecosystems of strategic partners;
promote joint ventures between Vietnamese enterprises and foreign investors to
implement investment projects and produce semiconductor products in Vietnam;
cooperate in researching, developing, designing, producing, and commercializing
semiconductor products.
Article
7. Quality management in digital technology industry activities
1. The Minister of
Science and Technology of Vietnam shall promulgate technical regulations,
technical requirements, and regulations on the application of international,
regional, foreign, and national standards in the digital technology industry as
prescribed by technical regulation and standard laws.
2. Ministers and
Directors of ministerial agencies shall develop and promulgate technical
regulations, request the announcement of national standards, and provide
guidelines on the application of digital technology industry standards for
digital technology products and services used in their assigned sectors and
fields.
3. Ministries and
ministerial agencies shall implement the state management of the quality
management of digital technology products and services in compliance with the
law on product and goods quality in their assigned sectors and fields.
4. The State shall
support digital technology enterprises in participating in the development and
application of international standards in the Digital Technology Industry
Development Program.
Article
8. Controlled testing of digital technology products and services
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Article
9. Digital Technology Industry Development Program
1. The Digital Technology
Industry Development Program includes specific content and tasks to promote and
support the development of the digital technology industry, developed by the
Ministry of Science and Technology of Vietnam and submitted to the Prime
Minister of Vietnam for promulgation based on each period.
2. Funding for the
implementation of the Digital Technology Industry Development Program shall be
covered by the financial sources for digital technology industry development
prescribed in Article 11 of this Law.
Article
10. Assurance of cyber safety and security in digital technology industry
activities
Agencies, organizations,
and individuals participating in or involved in digital technology industry
activities shall comply with the law on cyber information safety and
cybersecurity, the law on data and personal data, and relevant laws.
Article
11. Financial resources for digital technology industry development
1. Financial resources
for digital technology industry development:
a) State budget sources
for science, technology, innovation, and digital transformation as prescribed
by the law on state budget, the law on science, technology, and innovation, and
the law on digital transformation;
b) State budget sources
for development investment in and recurrent expenditures on economic activities
as prescribed by the law on state budget; investment support funds as
prescribed by the law on investment;
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2. The formulation of
plans, estimates, allocation, management, and use of the annual state budget,
as prescribed in Point a Clause 1 of this Article, shall comply with the law on
state budget, law on science, technology, and innovation, law on investment,
and law on digital transformation.
3. The Government of
Vietnam shall stipulate the expenditures, formulation of estimates, and
allocation, management, and use of the financial sources prescribed in Point a
Clause 1 of this Article and provide guidelines on the use of financial sources
for digital technology industry development as prescribed in Clause 1 of this
Article.
Article
12. Prohibited acts
1. Taking advantage of digital
technology industry activities to infringe on national, ethnic benefits,
national defense, security, social order, safety, and public benefits; human
rights, citizens’ rights, and legitimate rights and benefits of organizations
and individuals, or to create negative effects on social ethics, health, and
human life.
2. Violating intellectual
property rights in the digital technology industry.
3. Using digital
technology products and services to commit law violations.
4. Committing fraudulent
acts to receive preferential policies and support of the State or exemptions
from liability during controlled testing of digital technology products and
services.
5. Obstructing legal
activities; supporting illegal activities involving the digital technology industry
of agencies and organizations.
6. Using, providing, and
implementing AI systems to infringe on national, ethnic benefits, national
defense, security, social order, safety, and public benefits; human rights,
citizens’ rights, and legitimate rights and benefits of organizations and
individuals, and to undermine fine customs and traditions.
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DIGITAL
TECHNOLOGY INDUSTRY DEVELOPMENT
Section
1. DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES AND DIGITAL TECHNOLOGY PRODUCTS AND
SERVICES
Article
13. Digital technology industry activities
1. Digital technology
industry activities include the production of digital technology products and
the provision of digital technology services.
2. The production of
digital technology products refers to the implementation of one or more
activities, such as research and development, design, assembly, fabrication,
testing, verification of digital technology products, and other related tasks,
to produce the following digital technology products:
a) Hardware products refer
to digital technology devices or components of digital technology devices,
including computers, network devices, peripheral devices, telecommunications
devices, multimedia devices, transmission devices, electronic devices,
electronic devices integrated with digital technologies, components, component
assemblies, electronic components, semiconductor chips, and other hardware
products;
b) Software products
refer to a set of instructions, commands, and digital data designed to control
digital technology devices to perform specific functions, including system
software, application software, utility software, tool software, digital
platform software, and other software;
c) Digital content
products refer to information generated, processed, stored, and distributed in
digital data form for entertainment, education, communications, commerce, or
other social purposes. Digital content products include documents, digital
data, images, audio recordings, video recordings, or other digital formats.
3. The provision of
digital technology services includes one or more of the following activities:
consultancy, design, installation, integration, management, operation,
training, digitalization, data processing, warranty, maintenance, repair,
refurbishment, publishing, distribution of digital technology products, and
provision of digital technology products in the form of services and other
digital technology services.
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Article
14. Key digital technology products and services
1. Key digital technology
products and services are digital technology products and services that meet
one of the following criteria:
a) Have high domestic
demand and generate high added value;
b) Meet the current
global market demand and have export potential;
c) Fulfill key national
digital transformation tasks and have a positive and breakthrough impact on
technological innovation and the economic efficiency of specific sectors and
fields.
2. The Minister of
Science and Technology of Vietnam shall promulgate a list of key digital
technical products and services in each period in conformity with the
management requirements of relevant sectors and fields.
Article
15. Digital technology products and services subject to transfer restrictions
The list of digital
technology products and services subject to transfer restrictions, as well as
the authority and procedure for assessing and approving the transfer of such
products and services, shall comply with the law on technology transfer and other
relevant laws.
Section
2. RESEARCH AND DEVELOPMENT OF DIGITAL TECHNOLOGY PRODUCTS AND SERVICES
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1. Research and development
activities for digital technology products and services shall be entitled to
the highest incentives as prescribed by the law on science, technology, and
innovation and the law on digital transformation.
2. The State shall
allocate funding for implementing and supporting the research and development
of digital technology products and services from the financial sources for
digital technology industry development as prescribed in Article 11 of this
Law.
3. Organizations and
individuals engaged in the research and development of digital technologies
shall be given priority and facilitated access to equipment at national key
laboratories, technology incubators, hi-tech incubators, hi-tech enterprise
incubators, scientific and technological enterprise incubators, and state-owned
scientific and technological research establishments.
4. Expenditures by
enterprises on research and development of digital technologies may be
increased when calculating taxable corporate income as prescribed by the law on
corporate income tax.
Article
17. Development of digital technology research and development establishments
1. Ministries,
ministerial agencies, and local authorities shall prioritize investment in the
establishment and development of establishments for digital technology
research, development, and innovation in sectors, fields, and areas within
their assigned scope, tasks, and entitlements in conformity with the
socio-economic development objective and digital technology industry
development orientation in each period.
2. The State shall
prioritize the allocation of resources and balance of the annual state budget
to support and fund programs and tasks involving the research, development, and
innovation of digital technologies for organizations and enterprises, using the
financial sources for digital technology industry development as prescribed in
Article 11 of this Law.
Section
3. DIGITAL TECHNOLOGY INDUSTRY PERSONNEL
Article
18. Development of digital technology industry personnel
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a) Promote training,
retraining, and advanced training in digital technology within the national
education system;
b) Establish preferential
credit policies on interest rates, borrowing conditions, and loan terms for
students enrolled in digital technology training majors according to education
and finance laws;
c) Adopt policies to
provide scholarships and social allowances; exempt and reduce tuition fees, and
support the living expenses for learners of digital technology training majors
according to education and finance laws;
d) Develop open online
teaching and learning platforms and training models in digital technology
adaptable to the process of digital transformation, as well as
interdisciplinary training programs combining digital technology with other
sectors and fields;
dd) Support investment in
facilities, including training equipment, laboratories, software licenses, shared
digital platforms, and other necessary technical tools for training digital
technology industry personnel.
2. The State shall adopt
policies to support the development of digital technology industry personnel in
enterprises and state agencies as follows:
a) Support the assessment
of digital technology skills;
b) Support cooperation
and connection between enterprises and research institutes, higher education
establishments, or vocational education establishments in the training of
digital technology industry personnel, with priority given to small and
medium-sized enterprises;
c) Organize training and
advanced training to enhance the knowledge and skills in digital technology for
digital technology industry personnel;
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3. Local authorities
shall adopt policies to support the development of digital technology industry
personnel working on projects on the research and production of key digital
technology products, semiconductor chips, and AI systems as follows:
a) Provide partial
support for the costs of hiring high-quality digital technology industry personnel;
b) Provide partial
support for the costs of training, retraining, and advanced training to improve
the quality of the personnel sources of enterprises.
4. Organizations and
individuals are encouraged to provide training, retraining, advanced training,
assessment, and recognition of digital technology skills for learners in
compliance with widely recognized international, regional, and foreign
standards.
5. Responsibilities of
Ministries, ministerial agencies, and provincial People’s Councils:
a) The Ministry of
Education and Training of Vietnam shall implement Clause 1of this Article; the
Ministry of Science and Technology of Vietnam shall implement Clause 2 of this
Article using the financial sources for digital technology industry development
prescribed in Article 11 of this Law;
b) Provincial People’s
Councils shall allocate the local budgets and stipulate criteria, conditions,
procedures, content, and support levels prescribed in Clause 3 of this Article.
Article
19. Attraction of high-quality digital technology industry personnel
1. High-quality digital
technology industry personnel are Vietnamese citizens, overseas Vietnamese, and
foreigners who meet the criteria prescribed by the Government of Vietnam.
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3. High-quality digital
technology industry personnel shall be entitled to personal income tax
incentives as prescribed by the law on personal income tax.
4. Policies for
attracting digital technology industry personnel into state agencies:
a) Personnel in
organizations or enterprises who are Vietnamese citizens, have aspirations, and
meet the criteria for high-quality digital technology industry personnel shall
be considered and decided for recruitment as civil servants or public employees
without having to undergo entrance exams or selection. They may be considered
for appointment to leadership and management positions without having to meet
the requirements for working time, planning, or other conditions as prescribed
by regulations if the agency or unit has a need, and shall be entitled to other
policies on attraction, utilization, and treatment of the State for
high-quality personnel as prescribed by the law on cadres and civil servants
and the law on public employees;
b) Where civil servants
or public employees who have transferred to other organizations or enterprises,
meet the criteria for high-quality digital technology industry personnel, and
wish to return to work as civil servants or public employees, they shall be
given priority for recruitment as civil servants or public employees, assigned to
positions suitable to their expertise and specialty, and entitled to benefits
and policies on salaries, allowances, pay grades for civil servants, public
employee professional title ranks, and other benefits and policies equivalent
to or higher that those enjoyed previously. They may be considered as special
cases when appointed to leadership and management positions if the agency or
unit has a need;
c) High-quality digital
technology industry personnel in digital technology organizations and
enterprises may be received for fixed-term work at state agencies or public
service providers based on agreement between heads of agencies or units and the
organizations or enterprises on the form of reception, working duration, job
positions, and benefits of the persons received with the consent of the persons
received;
d) Civil servants and
public employees with professional capacity and qualification in digital
technology may be mobilized, transferred, or seconded to other agencies or
organizations as prescribed by the law on cadres and civil servants and the law
on public employees.
Article
20. Attraction and utilization of digital technology talents
1. Digital technology
talents refer to high-quality personnel in the digital technology industry who
meet the criteria for talents in science, technology, and innovation as
prescribed by the law on science, technology, and innovation.
2. Policies on support
and preferential treatment for digital technology talents:
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b) Entitlement to special
mechanisms for salaries and bonuses competitive with global salary and bonus
levels; priority in recruitment, employment, and appointment as prescribed by
the law on cadres and civil servants and the law on public employees;
c) Entitlement to support
for working environment, living space, housing, and means of transportation;
d) Entitlement to support
for participation in international cooperation in the digital technology
industry;
dd) Entitlement to
financial support and facilities for research and development in digital
technology;
e) Entitlement to
recognition and commendation as prescribed by the law on emulation and
commendation.
3. The Government of
Vietnam shall elaborate on this Article.
Section
4. DIGITAL TECHNOLOGY INDUSTRY INFRASTRUCTURES
Article
21. Investment and attraction of resources for development of digital
technology industry infrastructures
1. Investment activities
in the construction of digital technology infrastructures are classified as
sectors and professions entitled to special investment incentives and eligible
for specific incentives and support as prescribed by investment, tax, land
laws, and other relevant laws.
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a) Establishments for
research, design, and pilot production of digital technology products and
services;
b) National key
laboratories on digital technology for shared use;
c) Establishments for
measurement, testing, and assessment of digital technology products and
services;
d) Data centers;
dd) Concentrated digital
technology zones;
e) Other essential and
shared digital technology industry infrastructures.
3. Any state-invested
digital technology industry infrastructure prescribed in Clause 2 of this
Article shall be considered a type of infrastructure asset and shall be managed,
utilized, and operated in compliance with the law on the management and use of
public property.
4. Organizations and
enterprises may import used technological lines, devices, machinery, and tools
for training, research, and development of digital technology products and
services that meet the criteria prescribed by the Minister of Science and
Technology of Vietnam.
5. The Government of
Vietnam shall elaborate on this Article.
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1. Conditions for
establishing and expanding concentrated digital technology zones:
a) Ensuring conformity
with policies of the State on the development of digital technologies and the
digital technology industry;
b) Ensuring conformity
with the orientations and objectives of national, regional, and provincial
planning, as well as local land use planning;
c) Having appropriate
area scales and functional subdivisions to ensure favorable conditions for
digital technology industry development;
d) Having establishment
or expansion plans appropriate to the functions of the concentrated digital
technology zones, ensuring compliance with regulations on national defense,
security, environmental protection, climate change responses, and protection of
natural resources and historical, cultural, and natural relics and heritage;
dd) Other conditions in
conformity with the actual development and management requirements.
2. The establishment and
expansion of concentrated digital technology zones shall be carried out through
the preparation of investment projects on the construction and trading of
concentrated digital technology zone infrastructures in the following forms:
a) Use of the state
budget as prescribed by the law on public investment;
b) Public-private
partnership investment;
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3. Procedures for
formulating investment projects on the construction and trading of concentrated
digital technology zone infrastructures:
a) State budget-funded
investment projects shall comply with this Law, public investment, state
budget, public property management and use laws, and relevant laws.
Where an investor
implements an investment project in a concentrated digital technology zone, the
provincial People’s Committee shall decide the approval of the investment
guidelines and, at the same time, approve the investor without conducting
land-use rights auctions or investor selection bidding. The order and
procedures for approving the investment policy shall comply with the provisions
of the law on investment. The procedure for approving investment guidelines
shall comply with the law on investment.
b) Public-private
partnership investment projects shall comply with the law on public-private
partnership investment;
c) Enterprise
capital-funded investment projects shall comply with the law on investment and
the law on the digital technology industry.
4. Concentrated digital
technology zones shall be deemed established or expanded from the date the
competent authorities:
a) Approve the investment
guidelines of the investment projects on the construction and trading of
concentrated digital technology zone infrastructures regarding public-invested
projects prescribed in Point a Clause 2 of this Article;
b) Approve the investment
guidelines of the investment projects on the construction and trading of
concentrated digital technology zone infrastructures regarding public-private
partnership investment projects prescribed in Point b Clause 2 of this
Article;
c) Approve the investment
guidelines concurrently with the investor approval or approve the investors for
investment projects on the construction and trading of concentrated digital
technology zone infrastructures regarding enterprise capital-funded projects
prescribed in Point c Clause 2 of this Article.
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Article
23. Recognition of functional zones as concentrated digital technology zones
1. Functional zones
operating in the digital technology industry shall be considered for
recognition as concentrated digital technology zones when they meet the
following criteria:
a) Ensuring conformity
with the orientations and objectives of national sector planning relevant to
concentrated digital technology zones and provincial planning;
b) Meeting the criteria
for functions, area scales, construction planning, and personnel of
concentrated digital technology zones.
2. Provincial People’s
Committees shall issue decisions on the recognition of the concentrated digital
technology zones prescribed in Clause 1 of this Article.
3. The Government of
Vietnam shall elaborate on Clause 1 of this Article and stipulate the procedure
for recognizing concentrated digital technology zones.
Article
24. Incentives for concentrated digital technology zones
1. Concentrated digital
technology zones shall be entitled to investment incentive policies applicable
to areas with extremely disadvantaged socio-economic conditions as prescribed
by the law on investment and relevant laws.
2. Investment projects on
the construction and trading of concentrated digital technology zone
infrastructures and investment projects concerning the digital technology
industry in concentrated digital technology zones shall be entitled to investment
incentive policies applicable to sectors and professions eligible for
investment incentives as prescribed by the law on investment and relevant laws.
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4. Investors implementing
investment projects on the construction and trading of concentrated digital
technology zone infrastructures may be supported by the State in:
a) Investing in technical
infrastructure systems within the zones and infrastructures connected to the
zones, including roads, electricity, clean water, water supply, water drainage,
wastewater/solid waste collection and treatment, and other facilities;
b) Organizing public
passenger transport systems toward the concentrated digital technology zones.
5. Investment projects on
the construction of housing, service facilities, and public utilities for
workers in concentrated digital technology zones shall be entitled to specific
incentives prescribed by the law on housing, the law on real estate business, and
relevant laws.
Article
25. Management, operation, use, and utilization of concentrated digital
technology zone infrastructure assets
1. Concentrated digital
technology zone infrastructures include:
g) Digital
infrastructures, including telecommunications and Internet networks;
information systems, data centers, and systems for supervising and ensuring
information safety;
b) Establishments for
research, design, fabrication, measurement, and pilot production; laboratories;
e) Buildings and
production workshops;
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dd) Other facilities
serving the activities of concentrated digital technology zones.
2. State budget-invested
concentrated digital technology zone infrastructures shall be managed, used,
and utilized in compliance with the law on the management and use of public
assets.
3. Units managing, operating,
and utilizing concentrated digital technology zones are organizations
established or designated to perform these functions. They also provide
services to support investment, production, and trading of digital technology
products, as well as other related activities of enterprises within such zones.
4. The Government of
Vietnam shall elaborate on this Article.
Section
5. DIGITAL DATA IN DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES
Article
26. Management and promotion of digital data development in digital technology
industry activities
1. The State shall adopt
policies to manage and promote the development of digital data in digital
technology industry activities.
2. Organizations,
enterprises, and individuals providing digital technology products and services
shall not impose or create commercial or technical barriers, or apply other
measures to prevent clients from storing digital data generated when using
digital technology products and services, or from transitioning to the digital
technology products or services of other organizations, enterprises, and
individuals.
Article
27. Quality assurance of digital data in digital technology industry
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2. Organizations,
enterprises, and individuals are encouraged to self-assess and announce the
quality of digital data in digital technology industry activities before putting
digital technology products and services on the market.
3. The Minister of
Science and Technology of Vietnam shall provide guidelines on the application
of national technical regulations and standards concerning quality assurance of
digital data in the digital technology industry as prescribed by the law on
data.
Section
6. INVESTMENT SUPPORT AND INCENTIVES FOR DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES
Article
28. Investment support and incentives for production of digital technology
products and services
1. The production of
digital technology products and the provision of digital technology services
are classified as sectors and professions entitled to investment incentives and
eligible for specific incentives and support as prescribed by investment, tax,
land laws, and relevant laws.
2. The production of key
digital technology products and provision of key digital technology services; production
of software products; development of AI systems; research and development,
design, production, packaging, and testing of semiconductor chips; investment
in the construction of AI data centers are classified as sectors and
professions entitled to investment incentives and eligible for specific
incentives and support as prescribed by investment, tax, land laws, and
relevant laws.
3. Projects on the
production of key digital technology products; projects on the research and
development, design, production, packaging, and testing of semiconductor chips;
projects on the development of large-scale AI data centers considered projects
eligible for investment incentives and support as prescribed by the Law on
Investment shall be entitled to specific incentives as prescribed by corporate
income tax and land laws and relevant laws.
4. Projects on the
production of key digital technology products; projects on the research and
development, design, production, packaging, and testing of semiconductor chips;
projects on the development of AI data centers shall receive direct state
support for the costs of investment in factory construction, technical
infrastructures, equipment, and machinery from local budgets’ development
investment expenditures as prescribed by the law on the state budget and
relevant laws.
Provincial People’s
Councils shall stipulate the criteria, conditions, procedures, content, and
support levels from the local budgets for the projects prescribed in this
Clause in conformity with local conditions.
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Article
29. Support and incentives for projects on entrepreneurship in digital
technology industry
1. Entrepreneurship
projects in the digital technology industry are classified as sectors and
professions entitled to special investment incentives and eligible for specific
incentives and support as prescribed by investment, tax, land laws, and other
relevant laws.
2. Entrepreneurship
projects in the digital technology industry shall receive direct financial
support from the local budgets as prescribed by the Law on the State Budget or
from the Digital Technology Industry Development Program for the following
activities:
a) Training and
development of digital technology industry personnel sources;
b) Attraction of
high-quality digital technology industry personnel and digital technology
talents;
c) Research and
development; pilot production;
d) Entrepreneurship
consultancy;
dd) Technology
procurement and technological innovation.
3. Provincial People’s
Councils shall stipulate the criteria, conditions, procedures, content, and
support levels from the local budgets for the activities prescribed in Clause 2
of this Article in conformity with the local conditions.
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Article
30. Market development activities for digital technology enterprises
1. Market development
activities for digital technology enterprises include:
a) Providing information
on markets, demands, technological development trends, standards, and
international supply chains for digital technology products and services;
b) Enhancing production
organization capacity and improving the quality of digital technology products
and services to meet domestic and international technical standards,
regulations, and requirements;
c) Disseminating and
promoting Vietnamese digital technology products and services on the media;
d) Promoting digital
transformation in digital technology industry activities;
dd) Organizing demand-supply
connection activities for digital technology enterprises with domestic and
overseas organizations and individuals, prioritizing competitively advantageous
products and services produced domestically;
e) Promoting cooperation
and association among digital technology enterprises, institutes, and schools
to form an ecosystem for producing digital technology products and providing
digital technology services;
g) Supporting citizens in
accessing and using domestically produced digital technology products and
services;
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i) Other measures to
develop markets for digital technology enterprises.
2. Market development
activities for digital technology enterprises specified in Clause 1 of this
Article shall be carried out using the financial sources for digital technology
industry development as prescribed in Article 11 of this Law.
Article
31. Incentives for leasing and procuring digital technology products and
services using state budget funds
1. Digital technology
products and services meeting the regulations of the Minister of Science and Technology
of Vietnam shall be entitled to incentives for contractor selection as
prescribed by the bidding law.
2. Bidding packaging
involving the lease or procurement of digital technology products and services
using the state budget funds to implement key tasks of the national digital
transformation or as required by resolutions of the National Assembly of
Vietnam, Standing Committee of the National Assembly of Vietnam, the
Government of Vietnam, or decisions of the Prime Minister of Vietnam shall be carried
out under direct contracting or contractor selection in special circumstances
as prescribed by bidding law.
3. The State’s order
placement with organizations, enterprises, and individuals to research,
produce, and provide key digital technology products and services and digital
technology products and services under projects of national importance or
projects with special nature and requirements of the Government of Vietnam,
Prime Minister of Vietnam, Ministries, central authorities, and local authorities
shall comply with the law on science, technology, and innovation and the law on
bidding.
Section
8. SUSTAINABLE DEVELOPMENT OF DIGITAL TECHNOLOGY INDUSTRY
Article
32. Sustainable development in digital technology industry
1. The State shall establish
mechanisms to support and prioritize activities for reuse, recycling,
re-production, refurbishment, repair, and sharing of resources to form a
closed-loop cycle in the digital technology industry, ensuring resource savings
and reducing environmental pollution; give priority to investment, leasing,
procurement, and order placement of environmentally friendly digital technology
products and services.
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Article
33. Development of environmentally friendly digital technology products and
services
1. Environmentally
friendly digital technology products and services shall be given priority in
green procurement for investment projects and tasks funded by the state budget
as prescribed by the law on environmental protection and relevant laws.
2. The State shall
establish mechanisms to support organizations and enterprises in researching,
improving, and transforming digital technology industry activities to fabricate
environmentally friendly digital technology products and services in compliance
with the law on environmental protection, using the financial sources for
digital technology industry development as prescribed in Article 11 of this
Law.
Section
9. INFORMATION ON DIGITAL TECHNOLOGY INDUSTRY
Article
34. National information systems and digital technology industry database
1. The national
information system on the digital technology industry is developed, maintained,
upgraded, and managed by the Ministry of Science and Technology of Vietnam in
service of the state management of the digital technology industry. It also
connects and shares data with national databases and databases of Ministries,
ministerial agencies, and local authorities.
2. The digital technology
industry database under the national information system on the digital
technology industry includes:
a) General information,
information on personnel, digital technology products/ services, and announced
financial statements of digital technology enterprises;
b) Agencies,
organizations, individuals, research establishments, higher education
establishments, vocational education establishments engaged or involved in the
digital technology industry, and digital technology enterprises;
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d) Information on
concentrated digital technology zones;
dd) High-risk AI systems,
AI systems with significant impacts, and digital technology products created by
AI bearing mandatory identification marks;
e) Information on
implemented projects on digital technology product/service investment, leasing,
and procurement of state agencies; demands and plans for digital technology
product/service investment, leasing, and procurement of state agencies to be
implemented;
g) Results of the
research and development of digital technology products/services, topics, and
intellectual property rights concerning digital technology, excluding state secrets
and business secrets as prescribed by the law;
h) Personnel sources and
expected employment demands in the digital technology industry;
i) Policies and
legislative documents concerning the digital technology industry;
k) Information on digital
technology skills;
l) Other information
related to the digital technology industry.
3. The State shall
partially or fully ensure the funding for investment, procurement, and leasing
to develop, sustain, manage, operate, maintain, and upgrade the national information
system on the digital technology industry and develop, sustain, and update the
digital technology industry database using the financial sources for the
digital technology industry as prescribed in Article 11 of this Law.
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1. Responsibilities for
providing, collecting, and updating the digital technology industry database:
a) Agencies,
organizations, individuals, research establishments, higher education
establishments, and vocational education establishments engaged in activities
related to the digital technology industry shall provide and update information
online or apply the method of online data connection or sharing into the digital
technology industry database quarterly or upon request from competent state
management authorities. They shall also ensure that the information is provided
accurately, adequately, and promptly;
b) Digital technology industry
authorities shall collect and update information in the digital technology
industry database from the shared databases in state agencies as prescribed by
the law.
2. Management of the
digital technology industry database:
a) The digital technology
industry database shall be connected and interoperable with national databases
and databases of ministries, central authorities, and local authorities to
update, share, utilize, and use specific information and serve the state
management of the digital technology industry as prescribed by this Law and
relevant laws;
b) The development,
update, sustenance, utilization, and use of the digital technology industry
database and sharing of the digital technology industry database with state
agencies and other organizations/individuals shall comply with the regulations
of the Government of Vietnam;
c) The Ministry of
Science and Technology of Vietnam shall decide on the prices of value-added
products and services from the national information system on the digital
technology industry and the digital technology industry database as prescribed
by the law on prices.
Chapter
III
SEMICONDUCTOR
INDUSTRY
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1. Develop the
semiconductor industry with a focus on producing breakthrough semiconductor
chip products in specific sectors and fields, and establish close linkages with
the global semiconductor ecosystem, including the stages of research, design,
production, packaging, and testing.
2. Ensure that the development
of the semiconductor industry is synchronized with the electronics industry,
focusing on specialized electronic devices in specific sectors and fields.
3. Develop personnel
sources for the semiconductor industry, ensuring that the quantity and quality
meet the development requirements.
4. Encourage foreign
investment and mobilize domestic and overseas resources to promote the
development of the semiconductor industry, aiming to master the technology,
design, and production of semiconductor chips.
Article
37. Semiconductor industry development strategy
1. The semiconductor
industry development strategy shall be developed based on the principles
prescribed in Article 36 of this Law and socio-economic development strategies
and management requirements in each period.
2. Basic contents of the
semiconductor industry development strategy:
a) Viewpoints, visions,
and objectives;
b) Tasks;
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d) Key programs, schemes,
and projects;
dd) Plans and resources
for implementation.
3. The Ministry of
Science and Technology of Vietnam shall take charge and cooperate with
Ministries, ministerial agencies, relevant agencies, and local authorities in
developing and submitting an industry development strategy appropriate to
actual conditions to the Prime Minister of Vietnam for promulgation.
Article
38. Semiconductor industry activities
1. Semiconductor research
and development.
2. Production of
ingredients and materials for the semiconductor industry.
3. Production of devices,
machinery, and tools for the semiconductor industry.
4. Design of
semiconductor products.
5. Production of
semiconductor products.
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Article
39. Specific mechanisms and policies for semiconductor industry development
1. Activities of
producing ingredients, materials, devices, machinery, and tools for the
semiconductor industry under the list of ingredients, materials, devices,
machinery, and tools for the semiconductor industry encouraged for development
investment are classified as sectors and professions entitled to investment
incentives as prescribed by the law on investment and relevant laws.
2. Enterprises
implementing projects on semiconductor chip design shall receive financial
support for personnel training and development, research and development, trial
production, procurement of machinery, devices, and technologies, and
technological innovation from local budgets as prescribed by the law on the state
budget or from the financial sources for digital technology industry
development as prescribed in Article 11 of this Law.
Provincial People’s
Councils shall stipulate the criteria, conditions, procedures, content, and
support levels from the local budgets for the activities prescribed in this
Clause in conformity with the local conditions.
3. Projects on the
production, packaging, and testing of semiconductor chip products may import
used technological lines, devices, machinery, and tools to directly serve
production activities that meet the criteria prescribed by the Minister of
Science and Technology of Vietnam.
4. The Minister of
Science and Technology of Vietnam shall promulgate:
a) The list of
semiconductor ingredients/materials, devices, machinery, and tools for the
semiconductor industry subject to encouragement for development investment as
prescribed in Clause 1 of this Article;
b) Criteria applicable to
used technological lines, devices, machinery, and tools imported to directly
serve projects on the production, packaging, and testing of semiconductor chip
products as prescribed in Clause 3 of this Article.
5. Enterprises shall
prove their compliance with the criteria prescribed in Clause 3 of this Article
to be entitled to the support and incentives prescribed in this Article and
assume responsibility for the accuracy of the information provided.
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1. Projects on the
production of direct auxiliary products in the semiconductor industry are
projects on the production of ingredients, materials, and components to be
directly provided for projects on the production, packaging, and testing of
semiconductor chip products.
2. The projects
prescribed in Clause 1 of this Article shall be entitled to support and
incentives applicable to projects on the production, packaging, and testing of
semiconductor chip products as prescribed in Clauses 2, 3, and 4 Article 28 of
this Law.
3. Enterprises
implementing the projects prescribed in Clause 1of this Article shall be
entitled to specific priority as prescribed in Clause 5 Article 28 of this Law.
4. The procedure for
on-site import/export among export-processing enterprises implementing projects
on the production, packaging, and testing of semiconductor chip products,
export-processing enterprises implementing projects on the production of
electronic devices, and export-processing enterprises implementing projects on
the production of direct auxiliary products in the semiconductor industry under
the designation for delivery and receipt of goods from foreign traders shall be
carried out in compliance with customs laws.
Any income generated in
Vietnam by foreign traders from on-site import/export shall comply with the law
on corporate income tax and be ensured not to be subject to double taxation.
5. Enterprises
implementing projects on the production of electronic devices that meet the
criteria prescribed by the Minister of Science and Technology of Vietnam shall
be entitled to support and incentives concerning corporate income tax as
prescribed by the law on corporate income tax.
Enterprises shall prove
their compliance with the criteria for eligibility for the incentives prescribed
in this Clause and assume responsibility for the accuracy of the information
provided.
6. Projects on the
production of direct auxiliary products in the semiconductor industry and
projects on the production of electronic devices shall receive partial or full
support for the funding for producing the prototypes, purchasing technologies,
and innovating technologies as prescribed by the law on technology transfer
using the local budgets as prescribed by the law on the state budget or the
financial sources for digital technology industry development as prescribed by
Article 11 of this Law.
Provincial People’s
Councils shall stipulate the criteria, conditions, procedures, content, and
support levels from the local budgets for the projects prescribed in this Clause
in conformity with local conditions.
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ARTIFICIAL
INTELLIGENCE
Article
41. Principles of developing, providing, and implementing AI
1. Principles of
developing, providing, and implementing AI:
a) Serve the prosperity
and happiness of humans, adopt human-centered methods, improve the productivity
and work efficiency, promote intelligentization; ensure inclusive, flexible,
fair, and non-discriminatory access; respect ethical and national values and
human rights, citizens’ rights, and legitimate rights and benefits of
organizations and individuals;
b) Ensure transparency,
accountability, and explainability; ensure that AI does not exceed human
control;
c) Ensure cyber safety
and security;
d) Ensure compliance with
the law on data and the law on personal data protection;
dd) Ensure the capacity
for controlling AI algorithms and models;
e) Control risks during
the lifecycle of the AI system;
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2. Ministers and
Directors of ministerial agencies shall, based on actual situations, provide
guidelines on the principles of developing, providing, and implementing AI in
their assigned sectors and fields as prescribed by this Article.
Article
42. AI research, development, and application strategy
1. The AI research,
development, and application strategy shall be developed based on the
socio-economic development orientation, national defense, security, global
technology trends, and the nation’s conditions, potential, and strengths,
aiming to ensure effective, sustainable, and responsible research, development,
and application of AI in specific sectors and fields.
2. Basic contents of the
AI research, development, and application strategy:
a) Viewpoints, visions,
and objectives;
b) Tasks;
c) Implementation
solutions;
d) Key programs, schemes,
and projects;
dd) Plans and resources
for implementation.
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4. The Ministry of
Science and Technology of Vietnam shall take charge and cooperate with
Ministries, ministerial agencies, and local authorities in developing and
submitting the AI research, development, and application strategy to the Prime
Minister of Vietnam for promulgation.
Article
43. Management of AI systems
1. A high-risk AI system
is an AI system that, in certain use cases, may cause serious risks or harm to
human health, human rights, citizens’ rights, legitimate rights and benefits of
organizations and individuals, public benefits, social order, and safety,
excluding the following cases:
a) It is used to perform
one or several specific tasks with a limited scope of impact;
b) It is used to support
humans in optimizing work results;
c) It is used to perform
error checking of work previously completed by humans, and not to replace
humans’ decisions.
2. An AI system with
significant impacts is a multi-purpose AI system that has a large user base, a
large number of parameters, and a large volume of data.
3. The management
requirements for the AI systems prescribed in Clauses 1 and 2 of this Article
include:
a) Technical
requirements;
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c) Data administration;
d) Supervision and
inspection;
dd) Cyber safety and
security;
e) Other necessary
requirements.
4. The Government of
Vietnam shall elaborate on Clause 3 of this Article according to the AI system
management requirements of each sector and field.
Article
44. Regulations on identification signs for AI systems
1. Any AI system that
directly interacts with humans must provide a notice to inform users that they
are interacting with an AI system, excluding cases where users are clearly
aware that they are interacting with such a system.
2. Digital technology
products, included in the list of digital technology products created by AI,
must bear identification signs so that they can be recognized by users or
machines.
3. The Minister of Science
and Technology of Vietnam shall:
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b) Inspect compliance
with Clauses 1 and 2 of this Article.
Article
45. Responsibilities of subject matters in developing, providing, and
implementing AI systems
1. Subject matters in the
development, provision, and implementation of AI systems include:
a) Subject matters of the
development of AI systems are organizations and individuals engaged in the
research and development of AI systems;
b) Subject matters of the
provision of AI systems are organizations and individuals putting AI systems on
the market under their brands;
c) Subject matters of the
implementation of AI systems are organizations and individuals with the
authority to manage such systems.
2. Subject matters of the
development of AI systems shall comply with the principles prescribed in
Article 41 of this Law.
3. Subject matters of the
provision of AI systems shall:
a) Comply with the
principles prescribed in Article 41 of this Law;
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c) Comply with the
management requirements prescribed in Article 43 of this Law when providing
high-risk AI systems and AI systems with significant impacts.
4. Subject matters of the
implementation of AI systems shall:
a) Comply with Points a,
b, c, d, e, and g Clause 1 and Clause 2 Article 41 of this Law;
b) Comply with the
management requirements prescribed in Article 43 of this Law when implementing
high-risk AI systems and AI systems with significant impacts.
Chapter
V
DIGITAL
ASSETS
Article
46. Digital assets
Digital assets are assets
as defined under the Civil Code, expressed in the form of digital data,
created, issued, stored, transferred, and authenticated by digital technologies
in an electronic environment.
Article
47. Digital asset classification
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a) Use purpose;
b) Technology;
c) Other criteria.
2. Digital assets
include:
a) Virtual assets in the
electronic environment refer to a type of digital asset that can be used for
exchange or investment purposes. Virtual assets do not include securities,
digital forms of fiat money, and other financial assets as prescribed by civil
laws and financial laws;
b) Crypto assets refer to
a type of digital asset that uses cryptography or digital technologies with
similar functions to authenticate the assets during their creation, issuance, storage,
or transfer. Crypto assets do not include securities, digital forms of fiat
money, and other financial assets as prescribed by civil laws and financial
laws;
c) Other digital assets.
Article
48. Digital asset management
1. Content:
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b) Rights and obligations
of concerned parties regarding activities related to digital assets;
c) Measures to ensure
cyber safety and security; money laundering prevention and combat; prevention
and combat against terrorism financing and proliferation of mass destruction
weapons;
d) Inspection and
handling of law violations;
dd) Business conditions
for the provision of crypto asset services;
e) Other management contents.
2. The digital asset
authority and contents prescribed in Clause 1 of this Article; digital asset
classification prescribed in Point c Clause 1 and Point c Clause 2 Article 47
of this Law shall comply with the regulations of the Government of Vietnam in
conformity with actual situations and management requirements in specific
sectors and fields.
Chapter
VI
IMPLEMENTATION
Article
49. Amendment, replacement, and annulment of several articles of relevant laws
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2. Amendments to Point a
Clause 1 Article 5 of the Law on High Technologies No. 21/2008/QH12, amended by
Law No. 32/2013/QH13 and Law No. 67/2014/QH13:
“a) Information
technology and digital technology;”.
3. Addition of Clause 17
after Clause 16 Article 4 of the Law on Personal Income Tax No. 04/2007/QH12,
amended by Law No. 26/2012/QH13, Law No. 71/2014/QH13, Law No. 31/2024/QH15,
Law No. 48/2024/QH15, and Law No. 56/2024/QH15:
“17. Income, including
salaries and wages of high-quality digital technology industry personnel, shall
be exempted from personal income tax for a period of 5 years from the date of
signing the first contract with a Vietnamese agency, organization, or
individual in the following cases:
a) Income from digital
technology industry activities in concentrated digital technology zones;
b) Income from projects
on research, development, and production of key digital technology products,
semiconductor chips, and AI systems;
c) Income from the
provision of training for digital technology industry personnel.”.
4. Addition of Clause 8a
after Clause 8 and before Clause 9 Article 154 of the Labor Code No.
45/2019/QH14:
“8a. High-quality digital
technology industry personnel as prescribed by the law on the digital
technology industry.”.
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a) Clause 22 Article 79
and Clause 1 Article 202 of the Law on Land No. 31/2024/QH15, amended by Law
No. 43/2024/QH15, Law No. 47/2024/QH15, and Law No. 58/2024/QH15;
b) Clause 1 Article 24 of
the Law on the Capital, amended by Law No. 47/2024/QH15, Law No. 55/2024/QH15,
Law No. 57/2024/QH15, Law No. 58/2024/QH15, and Law No. 65/2025/QH15;
c) Clause 5 Article 2 and
Clause 2 Article 16 of the Law on Urban and Rural Planning No. 47/2024/QH15;
d) Article 36a of the Law
on Investment No. 61/2020/QH14, amended by Law No. 72/2020/QH14, Law No. 03/2022/QH15,
Law No. 05/2022/QH15, Law No. 08/2022/QH15, Law No. 09/2022/QH15, Law No.
20/2023/QH15, Law No. 26/2023/QH15, Law No. 27/2023/QH15, Law No. 28/2023/QH15,
Law No. 31/2024/QH15, Law No. 33/2024/QH15, Law No. 43/2024/QH15, and Law No.
57/2024/QH15;
dd) Point b Clause 1
Article 3 and Clause 3 Article 9 of Resolution No. 81/2023/QH15 dated January
9, 2023 of the National Assembly of Vietnam;
e) Point d Clause 1
Article 8 of Resolution No. 98/2023/QH15 dated June 24, 2023 of the National
Assembly of Vietnam;
g) Clause 3, Point a
Clause 5 Article 11, and Point a Clause 2 Article 14 of Resolution No.
136/2024/QH15 dated June 24, 2024 of the National Assembly of Vietnam.
Article
50. Entry into force
1. This Law comes into
force as of January 1, 2026, excluding the cases prescribed in Clause 2 of this
Article.
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3. Where there are
different regulations on the same matter between this Law and other laws and
resolutions of the National Assembly of Vietnam, this Law shall prevail, except
where other legislative documents provide preferential or more favorable
mechanisms or policies, in which case the beneficiaries shall be entitled to
the most favorable incentive.
Article
51. Transitional provisions
1. Concentrated
information technology zones that have been planned, established, recognized,
expanded, and are operating in compliance with the law shall automatically be
converted into concentrated digital technology zones and governed by this Law.
2. Within 2 years from
the effective date of this Law, if specific laws or resolutions of the National
Assembly of Vietnam and ordinances or resolutions of the Standing Committee of
the National Assembly of Vietnam have yet to be amended, the Government of
Vietnam shall promulgate legislative documents on adjustments to settle
difficulties for the development of the digital technology industry as
prescribed the mentioned documents of the National Assembly of Vietnam and its
Standing Committee to ensure consistent application and submit reports to the
Standing Committee of the National Assembly of Vietnam. In cases relating to
laws or resolutions of the National Assembly of Vietnam, the Government of
Vietnam shall submit reports to the National Assembly of Vietnam at its next
meeting session.
This Law is approved
by the 15th National Assembly of the Socialist Republic of Vietnam at its 9th
meeting on June 14, 2025.
PRESIDENT OF THE NATIONAL ASSEMBLY
Tran Thanh Man