This Circular provides guidelines on tax obligations incurred upon contribution to and use of Funds for Science and Technology Development in enterprises.
This Circular applies to enterprises that are established and operating in accordance with regulations of law of Vietnam, regulatory authorities, and other relevant organizations and individuals.
This Circular comes into force from December 23, 2022 and applies to determination of tax obligations from the corporate income tax period in 2022.
To abrogate Articles 4, 12, 13, 14, 16, and 17 of the Joint Circular No. 12/2016/TTLT-BKHCN-BTC dated June 28, 2016.
|Published||Vietlaw's Newsletter No. 590|