CIRCULARS

PROVISIONS ON DETERMINATION OF PROCESSING SOFTWARE PRODUCTION ACTIVITIES RESPONDING TO PROCESS

Pursuant to the June 29, 6 Law on Information Technology;

Pursuant to the Government's Decree No. 71/2007/ND-CP dated May 03, 5 detailing and guiding the implementation of a number of articles of the Law on Information Technology on the information technology industry;

Pursuant to Decree No. 17/2017/ND-CP dated February 17, 02 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Information and Communications;

Pursuant to the Government's Decree No. 218/2013/ND-CP dated December 26, 12 detailing and guiding the implementation of the corporate income tax law;

At the request of the Director of the Information Technology Department,

The Minister of Information and Communications promulgates a Circular stipulating the determination of software product manufacturing activities that meet the process.

Article 1. Scope

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

Article 2. 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.

Article 3. Production process of software products

The steps in the software product manufacturing process:

1. Define requirements, including one or more activities such as: giving or finalizing the idea of ​​software product development; description of product characteristics (requirements), product usage contexts; propose, survey and clarify requirements for software products; business analysis; develop complete requirements for software products; process adjustment consulting; unified requirements, requirements review, controllability, and facilities for confirming product compliance.

2. Analysis and design, including one or more operations such as: requirements specification (functional and non-functional requirements, problems to be solved); set development problems; Appropriate techniques are implemented to optimize the solution, analyze the correctness and testability of the software, analyze the impact of the software requirements on the operating environment, the requirements are prioritized, approved and updated as necessary; data modeling; functional modeling; information flow modeling; define software solutions; solution design, software system design; data design, architectural design of software, design of software components and modules; security design, information security for software; Design the customer experience interface.

3. Programming, writing code, including one or more operations such as: writing software programs; programming units, software modules; editing, customizing, fine-tuning the software; integration of software units; software system integration.

4. Software testing and testing, including one or more operations such as: building test scripts, testing software units and modules; software testing; software system testing; software functional testing; software quality appraisal; assess the possibility of error; security testing, information security for software; determine satisfaction of customer requirements; software acceptance.

5. Completing and packaging software products includes one or more operations such as: developing software product description documents, installation manuals (in case of package product delivery), documentation software product manuals (for users or service users); software product packaging; registration of models; registration of intellectual property rights.

6. Installation, transfer, user manual, maintenance and warranty of software products including one or more operations such as: transfer (package of products or the right to use the product in the form of rental); instructions for software product installation (in case of package delivery); install software products (on the customer's system in the case of package delivery or on the service provider system in the case of software product leasing); training, instruction (user or service tenant); test software products after handing over or software products on the service provider system; fix errors in software products after handover or software products on the service system; post-handover support during service leasing; product warranty after handing over or during service leasing; software product maintenance (on the customer's system or on the service provider's system).

7. Release and distribution of software products, including one or more operations such as selling, leasing, distributing and releasing self-manufactured software products.

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

1. The production of a software product by an organization or enterprise specified in Article 3 of this Circular is defined as the production of a software product that meets the process when, for such product, the organization, enterprises perform at least one of two stages: Determination of requirements, analysis and design respectively specified in Clauses 1 and 2, Article 3 of this Circular.

2. The production of software products meeting the process specified in Clause 1 of this Article is represented by one or more of the following documents, corresponding to each operation in the stages that the organization or enterprise has performed: presently:

a) Documenting each operation of the Requirement Determination stage: Describe the idea of ​​the product development approach; description of product characteristics (requirements), product usage contexts; description of proposals, survey results, results of clarification and completion of requirements for products; detailed business analysis description; complete product requirements description; description of process adjustment consulting content; requirements agreement, requirements review, description of controllability and the basis for confirming product compliance; or similar documents.

b) Documents proving each operation of the Analysis and Design stage: Description of requirements; describe the development problem; describe the appropriate techniques to be implemented to optimize the solution, analyze the correctness and testability of the software, analyze the influence of the software requirements on the operating environment, list requests are prioritized, approved and updated as necessary; describe data model, functional model, information flow model; description of the software solution; solution design, software system design, data design, architectural design, design of software components and modules; security design, information security for software; design customer experience interface; or similar documents.

c) Documents proving the operation of the programming and code writing stages: Some main source code segments show that the enterprise has written software code; describe the software system that has been integrated; or similar documents.

d) Documents proving each operation of the software testing and testing stage: test scripts, testing software units and modules; describe software test results, software system test results, software function test results, software quality appraisal results; description of the evaluation of the possibility of error; describe the results of security testing, information security for the software; confirm the software meets the customer's requirements; software acceptance record; or similar documents.

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 proving each operation of the stage of Installation, transfer, user manual, warranty, product maintenance: Minutes or transfer contract (product package or product use right below) rental form); instructions for software product installation (in case of package delivery); describe the results of software product installation (on the customer's system in the case of package delivery or on the service provider system in the case of software product leasing); training content, instructions (users or service users); describe the post-handover testing of software products or software products on the service provider system; describe the error correction activities of software products after handover or software products on the service provider system; describe the post-handover support activities during the service leasing process; description of product warranty activities after handover or during service leasing; describes the maintenance of the software product (on the customer's system or on the service provider's system).

Article 5. Implementation organization

1. The Information Technology Department is responsible for:

a) Organize the implementation of this Circular.

b) Synthesize relevant information from organizations and enterprises as prescribed at Point b, Clause 2 of this Article to serve the state management.

2. Organizations and enterprises engaged in the production of software products specified in this Circular shall:

a) Take responsibility for the authenticity of the information in the tax incentive proposal for software production activities and determine by themselves that software production activities meet the process.

b) Send and update information about software products and stages in software product manufacturing activities that meet the deductible process and tax rates to the Ministry of Information and Communications (Information Technology Department) to synthetic.

c) Ensure that its software product and software product production activities do not violate the law on intellectual property and other relevant laws.

Article 6. Transitional provisions

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.

Article 7. Terms enforcement

1. This Circular takes effect from August 19, 8.

2. This Circular replaces Circular No. 16/2014/TT-BTTTT dated November 18, 11 of the Ministry of Information and Communications regulating the determination of software production activities.

3. In the course of implementation, if problems arise, organizations and enterprises shall send documents to the Ministry of Information and Communications (Information Technology Department) for handling, settlement, guidance or correction. , supplemented accordingly.

4. Chief of Office, Director of Information Technology Department, heads of agencies and units under the Ministry of Information and Communications, Directors of Departments of Information and Communications of provinces and centrally run cities and organizations Organizations and enterprises are responsible for the implementation of this Circular.