The Ministry of Information and Technology issued the Circular No. 16/2014/TT-BTTTT dated November 18, 2014 on identifying the software production; within that, the most important content is the requirements applied to software producers.
Accordingly, organizations and companies must have Certificates of Business registration, certificates of investment, or written appointments issued by competent persons. Individuals must have taxpayer ID numbers and tax declarations specifying the income from software production. And the software products produced are on the List of software products promulgated together with Circular No. 09/2013/TT-BTTTT.
Also in accordance with this Circular, every entity engaged in software production prescribed in this Circular is obliged to take responsibility for the authenticity of information in the declarations as well as the identification of their software production; send a report on software production to the Ministry of Information and Communications (Information Technology Administration) by every March 15, according to applicable regulations and ensure that the software production and software products do not violate regulations of law on intellectual property and relevant laws.
This Circular takes effect on January 02, 2015.
