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Decree
No. 06/ND-CP, 6 March/2000 of the Government on Investment
Co-operation With Foreign Entities in the Fields of Medical
Examination and Treatment of Diseases, Education and Training,
and Scientific Research |
| • |
Decree
No. 07/NQ-CP, 5 June 2000 of the Government On the
Building and Development of the Software Industry
During the Period 2000 – 2005 |
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Decree
No. 10/ND-CP, 23 January 1998 of The Government on
A Number Of Encouragement and Guarantee Measures for Foreign
Direct Investment Activities in Vietnam. |
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Decree
No. 12/CP, 18 February 1997 of the Government on Setting
Forth Detailed Regulations for Implementing The Law on
Foreign Investment in Vietnam |
| • |
Decree
No. 24/ND-CP, 31 July 2000 of the Government on Regulating
in detail the implementation of the Law on Foreign Investment
("FIL") in Vietnam |
| • |
Decree
No. 36/CP, 24 April 1997 of the Government on Industrial
Zones, Export Processing Zones and High-Tech Zones |
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Decree
No. 02/ND-CP, 15 August 2000 of the Government on
Investment in The Basis of Build-Operate-Transfer Contracts,
Build-Transfer Contracts Applicable to Foreign Investment
in Vietnam |
| • |
Circular
No. 02/TT-NH7,
18 February 1997 of the Government on regulating details
in implementing the Law on foreign investment in VN,
the state bank of Vietnam issues the guideline in foreign
exchange control of foreign invested enterprises and
foreign parties of business cooperation contracts. |
| • |
Decree
No. 62/ND-CP, 15 August 2000 of the Government on
Promulgating The Regulations on Investment in The Basis
of Build-Operate-Transfer Contracts, Build-Transfer-Operate
Contracts and Build-Transfer Contracts Applicable to
Foreign Investment in Vietnam. |
| • |
Decree
No.45/2000/ND-CP: DECREE OF THE GOVERNMENT
Setting Forth Regulations on Representative Offices
and Branches in Vietnam of Foreign Merchants and Foreign
Tourism Enterprises |
| • |
Decision
No.128/2000/QN-TTg:DECISION OF THE PRIME
MINISTER OF THE GOVERNMENT
On a number of policies and measures to stimulate investment
And development of the software industry |
| • |
Decision
No.21/2001/QD-UB:
DECISION OF THE CHAIRMAN OF THE CITY PEOPLE'S
COMMITTEE
Regarding
a number of preferential policies and measures for encouraging
investments in Quang Trung Software Park
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DECISION
No. 128
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GOVERNMENT
No.:128/2000/QN-TTg
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THE
GOVERNMENT SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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Hanoi,
20 November 2000 |
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DECISION OF THE PRIME MINISTER OF THE GOVERNMENT On a
number of policies and measures to stimulate investment
And development of the software industry
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THE
PRIME MINISTER OF THE GOVERNMENT
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Based on the
Law of Government Organization 30 September 1992; Based
on Government Resolution number 07/2000/NQ-CP of 05 June
2000 on building and development of the software industry
for the period 2000-2005; According to the proposal of the
Science, Technology and Environment;
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DECISION
>> Article 1. Scope and
application
1. This decision defines
a number of policies and measures to stimulate organizations
and individuals nationally from all economic sectors,
overseas Vietnamese and overseas organizations and individuals,
to invest in software manufacturing and services in
Vietnam (hereinafter called software business).
2. The stimuli and preferential
treatments defined in this decision apply to software
businesses. In business with many different operations,
the preferential treatments defined in this decision
only applies in relation to software manufacturing and
service operations. .
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Article 2. Terminology used in this decision.
In this decision, the terms below
are defined as follows:
1. Software is understood
to be programs, documents describing programs, help
documents and digital content
a) Programs are a collection
of commands,, command strings portrayed in any language,
code or coding system and displayed or saved in information
devices (with or without attachment to related information),
used directly or indirectly after passing through
one or both of the following steps:
- Transferred from
one language, code or coding system to another;
- Ported from one information device to another;
as a tool with the capacity of processing information
or establishing some function or other.
b) Documents describing
programs and help documents are documents portrayed
in any form with contents describing programs, instructions,
installation instructions, use, upgrade, correction
or other instructions related to use and exploitation
of programs.
c) Digital content consists
of:
- Basic data being a
collection of data arranged and saved in digital form;
- Digital works are
collections of works saved in digital form;
2. Software products are
software manufactured and portrayed or saved in any
one self contained form or other, which can be traded
or bartered in exchange for other usable objects.
Types of software products
consist of :
a) Embedded software
is software which is placed ready-made into a manufacturer's
equipment and used immediately in conjunction with
that equipment which does not need installation by
a user or a third person.
b) Packaged software
are software products which can be used immediately
after a user or service provider has loaded it onto
a machine or system. This software is usually supplied
in the form of floppy disk, CD; via any other information
carrying device or passed over a computer network.
Packaged software is usually divided into two kinds
: system software and application software (for example:
operating systems, development tools, programming
languages, word processing, spreadsheets, anti-virus,
accounting, teaching, financial management, scientific
calculation and technical software, drawing, etc…).
c) Customized software
are software products developed according to the specific
and individual requirements of customers. Customized
software can be developed from scratch or designed
according to the requirements of customers based on
software available on the market.
d) Digital information
products are digital content saved on some device
or other.
3) Software devices used
to show each direct operation serving in the production,
exploitation, research, use, education, publicizing
and other similar operations relating to software.
Software services consist
of the services of: software consultancy; integration,
systems supply; professional software services; software
processing; data processing services, instruction services,
training and education services and organization of
software labor export.
a) Software consultancy
services consist of consulting, supply of information,
instructions, exchange of software , research on requirements,
design experience and solutions, loading, computer
network system upgrades.
b) Integration and system
supply services consist of consulting, hardware connection,
network equipment and special software used in a total
system, and associated instruction and training.
c) Professional software
services consist of software development specifically
for customers, technical assistance, instruction,
management, loading, upgrades, maintenance, warranty,
information technology systems integrity.
d) Data processing services
are services for data, digital electronic data processing
for customers.
e) Software education
and training services are instruction, training on
specialties related to the software industry. ts.
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>> Article 3. Business income tariff
taxes
. 1. Vietnamese software
businesses and foreign software business operating in
Vietnam not subject to the amended Law on Foreign investment
in Vietnam, enjoy business income tariff taxes at the
followings levels:
a) Tariff 25%
b) Tariff 20% in relation
to business investment in areas suffering difficult
socio-economic conditions.
c) Tariff 15% in relation
to business investment in areas suffering particularly
difficult socio-economic conditions. Investment areas
at points b and c of this clause are defined according
to Appendix List B and C attached to Government Decision
number 51/1999/ND-CP of 08 July 1999 defining implementation
details of the Law to stimulate investment in the
nation (as amended).
2. Software businesses
not subject to the amended Law on Foreign investment
in Vietnam enjoy tariff taxes of 10 %.
3. Vietnamese residing
overseas investing in the nation in the software industry
according to the Law on Foreign investment and foreigners
investing in the software industry, enjoy tariff taxes
on transfer of profits overseas in relation to income
from software manufacturing and service operations as
defined in article 50 of Government Decision number
24/2000/ND-CP 31 July 2000 on defining implementation
details of the Law on Foreign investment in Vietnam.
.
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>>
Article 4. Tax free business income.
Software business receive
tax free business income for a period of four years,
from the date taxable income is produced and not required
to submit a business income tax return supplement in
relation to income from software manufacturing and service
operations. The Minister of Finance is to specifically
guide the establishment of tax free business income
as defined in this Article. m. .
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Article 5. Income tax in relation to high income earners
Vietnamese professionals
directly participating in software manufacturing
and service operations pay tax at the initial and
progressive levels as defined in relation to foreigners.
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Article 6.Tax rate increases
Software products
and services enjoy the highest preferential treatment
on Tax rate increases.
The Minister of Finance
is to specifically guide the establishment of Tax
rate increases as defined in this Article.
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Article 7. Import - Export tax.
1. Import of raw and
working materials directly serving software product
manufacturing operations and not produced by national
manufacturers are tax free. The Ministry of Science,
Technology and environment is to promulgate a list
of raw and working materials serving the manufacturing
of software products not possessed by the nation's
manufacturers in order to create a basis for determination
of preferential treatment on import tax. The list
is to be upgraded annually.
2. Export of software
products is tax free.
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Article 8.Preferential credit
Vietnamese businesses
with software manufacturing and service operations
can apply for official investment assistance from
the National Development Assistance Fund as defined
in Government Decision number 43/1999/ND-CP of 29
June 1999 on the National Development Assistance
Fund.
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Article 9. Preferential land use and rent
1. Vietnamese software
businesses attract free or reduced land use costs;
land use tax as defined in Government Decision number
51/1999/ND-CP of 08 July 1999.
2. Software businesses
subject to the amended Law on Foreign investment
in Vietnam enjoy preferential treatment as defined
in decisions on land rent costs in force at the
time. m. .
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Article 10.
Protecting software
copyrights The Ministry of Culture and Information
has primary responsibility for collaborating with
Ministries and branches concerned to check legal
procedures an force at the time in order to promulgate
according to law, or report to the service with
jurisdiction to promulgate legal procedures related
to the protection of software product copyrights;
strengthen capabilities, operational effectiveness
or service management and software copyright enforcement.
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Article 11. Training and development of human resources.
1. Organizations and
individuals from every economic sector are to establish
information technology training bases. These bases
enjoy preferential treatment for information technology
training operations in relation to software business.
2. The Ministry of
Education and Training primary is responsible for
collaborating with Ministry of Science, Technology
and Environment, the General Directorate of Post
and Telecommunications and Ministries and branches
concerned with reporting to Government a plan to
expand human resource training to meet the requirements
of building and developing the software industry
and internet projects serving education and training.
3. The General Directorate
of Post and Telecommunications has primary responsibility
for collaborating with the Ministry of Finance,
the Ministry of Education and Training and Ministries
and branches concerned to promulgate policy for
lecturers, school teachers, students and school
children in schools in the national education system
to enjoy a regime of free or low cost Internet access
at training bases m. .
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Article 12. Creation of favorable telecommunications infrastructure.
The General Directorate
of Post and Telecommunications has primary responsibility
for collaborating with Ministries and branches concerned
with promulgating policy, defining specific aims
guaranteed to strengthen the competitive environment,
create favorable conditions for software business
participating in telecommunications and internet
service operations; to supply adequate and favorable
high speed, high quality telecommunications and
internet services for users, lower subscription
rates to be comparable with countries in the region;
to permit the software industry to concentrate and
allow individual Internet gateway connections into
the international internet system for all software
businesses in these areas and for software businesses
to subscribe to Internet services through these
areas which are adequate, easy use to use and have
regionally competitive pricing.
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Article 13. Publication and inspection of software exports and
imports.
The Ministry of Culture
and Information has primary responsibility for collaborating
with Ministries and branches concerned with guidance
to improve procedures for software publication,
export and import, especially programs, document
describing programs and help documents, to be established
quickly without causing inconvenience, congestion,
damage to organizations and individuals with the
rights, related privilege; at the same time there
must be comprehensive, coordinated measures to prevent
acts of misuse impacting on national security and
preservation of national identity and culture g.
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Article 14. Implementation.
This decision comes
into force 15 days from the date of signing. Minister,
Heads of Ministerial commissions, Heads of Government
agencies, Chairmen of provincial Peoples Committees,
cities under Central control are responsible for
implementing this Decision g.
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SIGNED.
THE PRIME MINISTER OF THE GOVERNMENT DEPUTY PRIME MINISTER
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ABOUT
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