Determining software production activities to enjoy CIT incentives

Circular 13/2020 / TT-BTTTT regulates the determination of software product production to meet the process

On July 03, 07, the Ministry of Information and Communications issued Circular 13_2020_TT_BTTTT regulates the determination of software product manufacturing activities.

This Circular takes effect from August 19, 8 and replaces Circular 16_2014_TT_BTTTT regulates the determination of software product manufacturing activities.

Scope

This Circular prescribes the determination of software product manufacturing activities that satisfy the process for enjoying corporate income tax incentives.

Subject of application

This Circular applies to management agencies, organizations and enterprises involved in the production of software products on the list of software products according to regulations of the Ministry of Information and Communications.

Thus, software production enterprises must satisfy the provisions of this Circular to enjoy preferential corporate income tax.

Note: List of applicable software products as prescribed in Circular 09_2013_TT_BTTTT List of software products

What is the manufacturing process of software products?

The software product manufacturing process is specified in Article 3 Circular 13_2020_TT_BTTTT regulates the determination of software product manufacturing activities The process includes the following steps:

The steps in the software product manufacturing process:

1. Determine requirementsThis includes one or more actions such as: presenting or completing an idea for software product development; describe product characteristics (requirements), product use contexts; propose, survey and clarify requirements for software products; professional analysis; build complete requirements for software products; consulting process adjustment; requirements uniformity, requirements review, control capabilities, and the facilities to confirm product compliance with requirements.

2. Analysis and design, including one or more operations such as: specification of the requirement (functional and non-functional requirements, problems to be solved); setting up development problems; Appropriate techniques are performed to optimize the solution, analyze the correctness and testability of the software, analyze the effect of software requirements on the operating environment, prioritize, approve and be updated as needed; data modeling; functional modeling; modeling information flow; identify software solutions; solution design, software system design; data design, software architecture design, design of software components, modules; designing confidentiality and information safety for the software; customer experience interface design.

3. Programming, writing codeThis includes one or more operations such as: writing software programs; programming software modules and units; software editing, customization and tweaking; integration of software units; software system integration.

4. Testing and testing software, including one or more operations such as: building test scripts, unit testing, software modules; software testing; software system testing; software functionality testing; software quality assessment; error assessment; testing information security and safety for software; determine customer satisfaction requirements; software acceptance.

5. Finishing and packaging software products This includes one or more operations such as: developing software product description documents, installation manual (in case of package product delivery), software product manual (for service user or tenant); packaging of software products; registration of models; registration of intellectual property rights.

6. Installation, transfer, user manual, maintenance, software product warranty includes one or more operations such as: transfer (package of product or right to use product on rental form); instructions for installing software products (in case of package delivery); install software products (on customers' systems in case of package transfer or on service delivery systems in case of software product leasing); training, guidance (users or service hires); check software products after handing over or software products on the system of service provision; fix errors of software products after handover or software products on the system of service providers; support after handover in the process of leasing services; product warranty after handover or during rental service; software product maintenance (either on the customer's system or on the service delivery system).

7. Release and distribution of software productsThis includes one or more operations such as the sale, lease, distribution, or distribution of self-produced software products.

How to Determine which software product manufacturing operations meet the process?

The determination of the production of a software product is provided for in Article 4 Circular 13_2020_TT_BTTTT regulates the determination of software product manufacturing activities as follows:

Article 4. Determining the production of software products that satisfy the process

1. Production activities of a software product by organizations or enterprises defined in Article 3 of this Circular are defined as production activities of software products that satisfy the process when organizing, for that product, Enterprises perform at least one of two steps: Determination of Requirements, Analysis and Design the respective regulations in Clause 1 and Clause 2 Article 3 of this Circular.

2. The production of software products satisfying the process specified in Clause 1 of this Article is indicated by one or more of the following documents, corresponding to each operation of the stages carried out by the organization or enterprise. show:

a) Documents proving each operation of the Requirement Determination stage: Describe the idea of ​​the product development method; describe product characteristics (requirements), product use contexts; description of proposals, survey results, results of clarification, completion of requirements for products; detailed professional analysis description; a complete description of product requirements; describe the content of process adjustment consultant; requirement agreement, requirement review, description of product's control capabilities and the bases for verifying compliance with requirements; or documents with similar content.

b) Documents proving each operation of the Analysis and design stage: Description of requirements; describe development problems; describe the appropriate techniques performed to optimize the solution, analyze the correctness and testability of the software, analyze the effect of software requirements on the operating environment, list requirements are prioritized, approved and updated as needed; describe data model, functional model, information flow model; software solution description; solution design, software system design, data design, architectural design, software unit design, component modules; designing confidentiality and information safety for the software; customer experience interface design; or documents with similar content.

c) Documents proving the operations of the programming and coding stages: Some main source code segments show that the enterprise has written software code; description of the integrated software system; or documents with similar content.

d) Documents proving each operation of the stage of software testing and testing: Test scripts, software unit testing, software modules; description of software testing results, software system testing results, software function testing results, software quality testing results; error description evaluation; describing information security and safety testing results for software; confirm the software meets customer requirements; software acceptance report; or documents with similar content.

dd) Documents proving each operation of the product finishing and packaging stage: A full introduction to the software product; instructions for installation (in case of package delivery), instructions on how to use the product or using the service (for the user or service tenant); copy of model registration certificate (if any); a copy of registration certificate of intellectual property rights (if any); or documents with similar content.

e) Documents evidencing each operation of the stage of product installation, transfer, manual, warranty, maintenance: Transfer record or contract (product package or right to use the product below rental form); instructions for installing software products (in case of package delivery); describe the result of software product installation (on the customer's system in case of package delivery or on the service delivery system in the case of software product leasing); training content, instructions (users or service tenants); describe the software product testing after handover or software product on the service delivery system; describe the post-handover software product error correction activity or software product on the service delivery system; describe the post-handover support in the service lease process; describe product warranty after handover or service lease; describe the software product maintenance (on a customer's system or on a service delivery system).

To meet the provisions of Circular 13/2020 / TT-BTTTT, what should a software manufacturer do?

Enterprises engaged in software product manufacturing activities specified in this Circular shall:

a) Take responsibility for the veracity of the information in the application for tax incentives for software production and determine by yourself the software production meets the process.

b) Send and update information on software products and stages in the production of software products that satisfy the process and deductible tax rates to the Ministry of Information and Communications (Information Technology Department) for synthesis .

c) To ensure that their production of software products and software products do not violate intellectual property laws and other relevant laws.

Note: Software production activities determined to meet the prescribed process before the effective date of this Circular are still considered to meet the software manufacturing process until the project expires. Investment has been approved.

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