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blue-check New regulations on contribution to Funds for Science and Technology Development in enterprises

Circular No. 67/2022/TT-BTC dated November 7th, 2022 of the Ministry of Finance guidelines on tax obligations incurred upon contribution to and use of Funds for Science and Technology Development in enterprises
Posted: 9/11/2022 7:23:05 AM | Latest updated: 9/12/2022 9:11:53 AM (GMT+7) | LuatVietnam: 5578 | Vietlaw: 590
VietlawOnline

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-BTCstatus2 dated June 28, 2016.

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Effective Date 23-Dec-2022
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 590

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Science - Technology

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