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Circular 02/2008/ttlt-Btc-Bkhcn-Bnv: Guide Implementation Of Decree No. 80/2007/nd-Cp Dated 19/5/2007 Of The Government On Scientific And Technological Enterprises

Original Language Title: Thông tư liên tịch 06/2008/TTLT-BKHCN-BTC-BNV: Hướng dẫn thực hiện Nghị định số 80/2007/NĐ-CP ngày 19/5/2007 của Chính phủ về doanh nghiệp khoa học và công nghệ

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CIRCULAR guide implementation of Decree No. 80/2007/ND-CP dated 19/5/2007 of the Government on scientific and technological enterprise _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 28/2008/ND-CP dated 14 March 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of science and technology;
Pursuant to Decree No. 77/2003/ND-CP on 1st July 2003 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 48/2008/ND-CP on April 17, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of the Interior;
Pursuant to Decree No. 80/2007/ND-CP dated 19 May 2007 the Government science and technology enterprises (hereinafter referred to as the Decree No. 80/2007/ND-CP);
 The Ministry of science and technology, the Ministry of finance and the Ministry of Interior Guideline a number of articles of Decree No. 80/2007/ND-CP DATED as follows: i. GENERAL PROVISIONS 1. 1.1 application object. Individual organization Vietnam; organizations, foreign individuals have the right to own or use the results of science and technology (KH & CN) and meet the regulations on the establishment of new businesses as defined in CN, KH & circular.
1.2. The organizing agency CN & KH State jurisdiction established (hereinafter the organized KH & public SUN), have the right to own or use legal results KH & and meet CE regulations on the Organization and operation of the public organization of the KH & CN to establish enterprises in accordance with the CN, KH & circular.
 
2. the competent agency approved the project of converting the Agency has the authority to approve the project of transforming the Organization and operation of the public organization of the KH & CN to enterprise establishment KH & CN (hereinafter referred to as the scheme) is the competent State agencies established that CN & KH. KH organization case Government, CN & the Prime decisions established the Ministry, ministerial-level agencies, government agencies, the State Corporation was assigned to the organization management KH & competent agency is CN approved conversion projects.
3. The governing body of the Organization KH & CN governing body of the organization is the Agency, CN & KH level on directly over the administrative management, professional organization for KH & CN.
4. Results of KH & CN 4.1. Results include: a) CN & KH results of the program, topics, projects, project KH & results; INDUSTRIAL research project, master of technology (hereinafter referred to as the mission KH & CN) is the State Agency has recognized authority as prescribed by law;
b) inventions, industrial designs, plant varieties, layout design of integrated circuit Semiconductor was granted the degree of protection according to the provisions of the law on intellectual or recognized international registration under the provisions of the international treaties to which Vietnam is a Member; Computer program.
4.2. Ownership or legitimate use of KH results) for a SUN & results KH & CN originated from the State budget:-results of KH & CN was created due to the level of the entire State budget funds for research, the State-owned;
– The results generated by the SUN KH & State budget grant of part of funds for research, the State is the owner for the value of KH results under the national INDUSTRIAL capital & State budget was granted;
– The results generated by the SUN KH & State budget total investment cost or a portion of the funding to get the transfer of ownership or legitimate use of results that are shown for KH & CN through contracts between the parties under the provisions of the law. In the case of State-level funding in part to get the transfer results KH & shall state the SUN represents ownership or rights to use legally corresponds to the proportion of capital budget levels to get delivered results that CN & KH;
-The delivery of the ownership or use of KH & results State-owned CN make as specified in point 4.4, paragraph 4, section I to this circular.
b) for results KH & CN does not originate from the State budget – the results generated by CN, KH & organizations or individuals to use its funding to the research results of KH & CN owned by the Organization, that individual;
– The results generated by the SUN KH & using funds of the Organization, the other individual or legal transfer of the ownership or use are determined on the basis of the text or the contract between the parties under the provisions of the law.
4.3. Valuation results KH value a) CN & results KH & CN State-owned by the State Management Agency of competent jurisdiction delivered results KH & CN decided by minimum level, the State budget has invested;
b) value results KH & CN not owned by the State Organization, the individual rights of self-determination and the agreement with the parties to establish the enterprises using INDUSTRIAL & KH to produce business.
4.4. Assigning the results of KH & CN owned a State) the delivery results of KH KH Organization CN & & CN-public (or parts of the public organization of the KH & CN) made the switch to enterprise establishment KH KH Organization CN & & CN-public (or parts of the public organization of the KH & CN) options in one of two modes : The ownership or the right to use. In the case of delivery of the right to use the results of KH & CN, competent State bodies may be entrusted to one or more organizations KH public use CN & same result KH & CN. Results of KH & preferred delivery to the INDUSTRIAL organization of KH Chairman of research, the CN & form results KH & CN;
b) KH organization public SUN & (or parts of the public organization of the KH & CN) get results of KH & CN to transform established business KH & responsible CN charged once the value of copyright as the author's contribution to equity results KH KH business into SUN & & CN. The co-author of the results to the CN agreement & KH owned of each Member with respect to copyrights, report in writing to the public organization of the KH & CN (or parts of the public organization of the KH & CN);
Copyright value of KH & results defined as follows: CN-for patents, industrial designs, integrated circuit layout design semiconductors had been granted a degree of protection, the author is entitled to remuneration levels according to the provisions of article 135 of the law on intellectual property;
-With regard to the results of KH industrial & not subject to the above, the authors are entitled to remuneration levels by 20% to 35% of the resulting value KH KH business; & CN & SUN conducted the annual profits pay for author results equity CN have & KH is the value of copyright as provided by law.
c) when applying the result CN be the State Affairs & KH for the production, trading, KH enterprises have the obligation to: CN-& Filed with the State budget by 5% profit before tax each year until the total filed by 30% of the value of KH results were delivered in the case of the CN & Enterprise KH CN was formed from & transforming the entire organization into Submission;-& KH CN Development Fund KH organization's career with levels by 5% CN & pre-tax profit every year until the total filed by 30% of the value of KH results were delivered in the case of the CN & Enterprise KH CN was formed from & transforming an organization's parts KH & CN.
The submission of the State budget or submit to the Foundation of the Organization's career development CN & stipulated in point of KH this is done from the KH business & CN have taxable income.
4.5. Jurisdiction to decide the value of results of KH & CN and delivered right to use or own the results of KH & CN owned State: a) to the Minister of science and technology has the authority to decide the value of results of KH & CN and delivered to the Organization to use or own the results of KH KH duties from CN & & CN State level;

b) Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the province, central cities have the authority to decide the value of results of KH & CN and delivered to the Organization to use or own the results of KH KH duties from CN & & CN level;
c) for the program, topics, projects, project KH, CN & heads have the authority delegated the task of KH & competent to decide the CN value results KH & CN and delivered right to use or own the results of KH & CN.
4.6. Some of the main content of the decision delivered results KH & CN owned State: a) the name of the competent authority;
b) KH & results Name CN; c) value results KH & CN; d) institution name mission KH & CN; DD) name of the author, author (address, ID number, account number);
e) institution name get results KH & CN; g) provisions on the delivery of results KH & Sun:-stock ownership;
-Delivered right to use.
h) rules of responsible State budget submission (or submit your career development fund held KH CN in case & separating an organization's parts KH KH business start-up SUN & & CN):-the level of the submission;
-Filing form;
-Filing time.
I) provisions on liability for the author of the KH Level:-CN & charged;
-Forms of pay, rates of membership in the collective author;
-Time pay.
5. conditions to be recognized as the KH business enterprise recognized SUN & is KH business when meet CN & following conditions: 5.1. The subject founded KH enterprises completed the INDUSTRIAL incubator & and master of technology from the KH results & CN owned or used in various fields: information technologies-media, particularly software engineering and information technology; Bio-technology, particularly biotechnology, agriculture, fisheries and health; Automation technology; New materials technology, especially nanotechnology; Environmental protection technology; New energy technologies; Space technology and some other technology by the Ministry of science and technology regulations.
5.2. Technology transfer or directly on the basis of production technology have incubator and doing server specified in point 5.1, paragraph 5, section I above.
II. BUSINESS ESTABLISHMENT KH & CN 1.  New business establishment KH & CN 1.1. Order new business establishment KH & CN objects specified in point 1.1, paragraph 1, item I of this circular Enterprise establishment KH & CN following sequence: a) business start-up and business registration according to the regulations of the corporate law;
b) registration certificate of the enterprise Science Department at SUN & KH and local business where technology is headquartered within 30 working days from when the business was founded.
1.2. Registration certificate of the enterprise KH & CN: a) the recommended Paper Enterprise KH & CN (model enterprise certification proposal Paper KH & CN annex I according to the accompanying circular);
b) business registration certificate (certified copy);
c) production and trading projects.
1.3. content production project, business: a) demonstrate the use or possession of legitimate results KH & CN (attached documents confirm the right to use or lawful possession the results of KH & CN);
b) award the incubation process and master of technology from the KH results & CN has the right to use or lawful possession;
c) production and trading projects which stated the products or goods resulting from KH & and the conditions ensure CN operations, business.
2. Convert KH organization public to establish the CN & Enterprise KH KH Organization CN CN & & public can convert a part or the entire organization to the business establishment KH & CN.
2.1. organizational transformation sequence KH & CN public to enterprise establishment KH & CN (hereinafter referred to as the transition to enterprise establishment KH & CN): a) the Agency has the authority to approve the conversion project established the Steering Committee and the Steering switch to enterprise establishment KH & CN. The Steering Committee and the task is similar to the equitization Steering Committee and help the equitization Steering Committee under the provisions of Decree No. 112/2007/ND-CP dated 26/6/2007 of the Government on the transfer of 100% of capital of State enterprises into joint stock companies and the implementation guide text of Decree 109/2007/ND-CP;
b) KH organization public building INDUSTRIAL & project to convert and the competent authority approval of the project transform (the basic content of the conversion scheme under annex II attached to this circular);
The Agency has the authority to approve the project of converting the check and assess the feasibility of the conversion scheme for review, approval decision (approval decision model conversion scheme under annex III attached to this circular). The approval period is 30 working days from the date of the conversion project by KH & CN or the governing body of the Organization of the KH & CN process. The case of proposals to amend and supplement the approval deadline could be extended but not more than 45 days.
After the conversion scheme was approved, KH organization & inventory, processing INDUSTRIAL property, finance; the preparation of the dossier documents when conducting organization KH CN to establish business & KH & CN to comply with the provisions of Decree No. 112/2007/ND-CP dated 26/6/2007 of the Government on the transfer of 100% of capital of State enterprises into joint stock companies and the regulations on the management of State capital joint investment in other businesses.
c) Sold the shares in case the switch to establish a joint stock company.
Partial concessions or accept equity capital of other members with regard to cases of transition to establish limited liability companies from two members;
d) business start-up and business registration according to the regulations of the corporate law;
DD) enterprise registration KH & CN at the Department of science and technology, where local businesses are located within 30 working days from when the business was founded.
2.2. Registration certificate of the enterprise including: SUN a) & KH Paper suggest Enterprise KH & CN; b) decided to approve the project of transformation of the State Management Agency of competent jurisdiction;
c) business registration certificate (certified copy).
3. Due diligence, business certification KH & CN and by products, goods made from results of KH & CN 3.1. Department of science and technology in local test fit of the records referred to in point 1.2, paragraph 1 section II for new business establishment KH & CN and 2.2 point item 2 item II for conversion to established businesses and INDUSTRIAL conditions & KH prescribed in clause 5 , section I of this circular to the certification business KH & CN (model KH business certificate according to annex IV INDUSTRIAL & with this circular) and categories, goods made from results of KH & SUN..
3.2. Duration of the certification review KH enterprises is 30 days of work CN & since getting full business profile, absence of certification Enterprise KH & CN, the Department of science and technology to the enterprise answered in writing and stating the reason.
3.3. cost for the evaluation and certification of business KH & funding source is taken from the CN operations due to the State budget for the Department of science and technology every year. Department of science and technology have the responsibility to build to perform this task.
4. A number of specific provisions in the conversion of KH organization public to establish the CN & Enterprise KH & CN.
4.1. About the right to use land

 For land held KH & has used SUN, when converted to established corporate organization CN, KH KH & & CN is responsible for building plans move to rent land charge land use or land not collect money using the land conversion project attached to the competent State agencies consider decision. As for the land needs no use or improper use of the purpose, organizations must pay CN & KH State.
The use of the land to which the venture, links, mortgage loans to be made under the provisions of the law.
4.2. On the property a) value of KH results State Affairs CN & not counted in the value of State assets when determining the value of KH & organization established to convert INDUSTRIAL Enterprise KH & CN; b) KH organization established property portfolio INDUSTRIAL & (model asset according to Appendix V attached to this circular) suggest move to KH business agency process CN & has the authority to approve the project of converting the review decision. The value of this property is considered part of the State's capital investment in enterprises;
c) for your property needs no corporate transitioned KH & CN, without using, stagnant, waiting to liquidate (both in the lab) KH organization had suggested text SUN & bodies competent to handle under current rules.
d) for the property in the key laboratory was State investments:-Organization of the case KH & CN convert entire organization into the business of KH & CN, the governing body of the organization responsible for KH & CN to receive and manage the key laboratories (including the head office , equipment and Manpower);
-Conversion case a KH Organization Division INDUSTRIAL enterprise to establish & KH & CN then key laboratory not in the conversion property. The laboratory is a Division in the Organization KH & managed CN, under the current rules of the State.
DD) to determine the value of assets to create the KH business property, CN & not yet qualified to handle will not count on the Organization's property value KH & transferred to CN and the Agency has the jurisdiction to handle according to the regulations.
4.3. The policy for officers, officer a) officers, officers of the Organization KH & worked when in SUN Enterprise SUN Liang was ranked according to KH & payroll scale applicable to business and enjoy a wage coefficient is equal to or higher than the closest to wage coefficients are affected the KH & organization at CN; b) officers the Organization's officials, KH & CN be buying stock incentives when KH organization & conversion to established INDUSTRIAL enterprises stock KH & CN to comply with the provisions of Decree No. 112/2007/ND-CP dated 26/6/2007 of the Government on the transfer of 100% of capital of State enterprises into joint stock companies and the text of this Decree implementation guide;
c) officers, officers of the Organization KH & worked when the CN in KH business continued to preside over the CN & or join the Mission of CN & KH KH & CN; d) officers, employees of the Organization are not transferred to CN, KH & worked at KH business training to INDUSTRIAL & arranged other jobs or enjoy the downsizing policy under the provisions of Decree No. 132/2007/ND-CP on 08 August 2007 of the Government and the writing of this Decree implementation guide; funding to resolve mode, the policy of downsizing the layout in the estimation of the annual expenditure of the ministries, according to local regulations.
Officials and employees of the Organization in INDUSTRIAL companies & KH State or non-State Corporation moved to work in the business of KH trained CN & back to another job or enjoying the policies such as labor for redundant provisions in Decree No. 110/2007/ND-CP dated 26/6/2007 of the Government on the policy for redundant workers due to the reorganization of State-owned companies and the writing guidelines.
4.4. Use of proceeds from the sale of shares when converted to enterprise establishment KH & form INDUSTRIAL stock company a) for the Organization of the company SUN KH & State or State Corporation: proceeds from the sale of shares when KH organization to establish the CN corporate & KH & CN in the form of a joint stock company was use according to the provisions of article 45 of Decree 109/2007/ND-CP dated 26/6/2007 of the Government on the transfer of 100% of capital of State enterprises into joint stock companies and other guidance documents.
b) for organizations in the INDUSTRIAL, KH & local branches-the case of the State stake sale: proceeds from the sale of the stake to the State when the switch to enterprise establishment KH & form INDUSTRIAL company shares (including stock price disparity) is used to pay the cost of conversion and the cost of a policy for payroll workers under the provisions of the law and the decision of the authorized State agencies. If this amount is not enough to be granted additional State budget to ensure implementation. The remaining amount of revenue from selling the State stake was filed with the State budget.
-case release more shares to boost capital: the proceeds from issuing more shares to raise capital when the switch to enterprise establishment KH & CN was to leave the business of KH value part CN & corresponds to the number of shares issued more charged in face value;
The portion of capital surplus (the difference between the proceeds from the sale of shares and the total face value of shares issued) is used to pay the cost of conversion and settlement policies toward workers enjoy payroll policy. The case surplus part which is not enough to solve the above mentioned policies toward workers enjoy payroll policy shall be granted additional State budget funding to ensure implementation;
The remaining amount from the capital surplus (if any) are leaving for enterprises KH & prorated CE corresponds to release more shares in capital structure; the remaining amount was filed with the State budget. The management and use of money leaving for enterprises KH & CN as prescribed for the management and use of money left for the company made the switch from 100% state capital business.
-The case of selling the State stake combined release more stocks: the proceeds from the sale of the State stake was to leave the business of KH value part CN & corresponds to the number of shares issued more charged in face value;
KH & business responsibly CN filed the State budget State shares worth part sold less by face value;
The portion of capital surplus be used to pay the cost of conversion and settlement policies toward workers enjoy payroll policies; the case of the proceeds from the capital surplus is not enough to solve the policy for workers to enjoy the policy of downsizing the State budget shall be granted additional funding to ensure implementation;
The remainder (if any) are leaving for enterprises KH & corresponding stock SUN release more in capital structure, the remaining filed the State budget.
4.5. Using the proceeds from the sale of the State's stake in the case KH organization to company SUN & limited two members:

a) for the Organization of the company SUN KH & State or State Corporation: proceeds from the transfer of part of State capital (if any) to be applied in accordance with paragraph 1 Article 45 of Decree 109/2007/ND-CP dated 26/6/2007 of the Government on the transfer of 100% of capital of State enterprises into joint stock companies and the writing guide;
b) for organizations in the INDUSTRIAL, KH & local branches: the proceeds from the sale of the State's stake (if available), after deducting the costs of transfer and settle for the mode workers enjoy payroll policy was filed with the State budget. In the case of the proceeds from the sale of the State's stake is not enough transfer costs and solve for mode with the employee, then the compensation level State budgets.
4.6. Costs for the conversion to established businesses KH & CN follow norms as prescribed for the cost of implementing enterprise equitization 100% state capital.
III. SUPPORT POLICY, Incentives 1. The preferential enterprise income tax of 1.1. Conditions apply: the business of KH & CN enjoy enterprise income tax incentives as instructed in point 1.2, paragraph 1 of section III of this circular if it meets the conditions: KH & business turnover rate from INDUSTRIAL production, sales of goods and products formed from the result the KH on the total revenue of CN & enterprises (hereafter abbreviated as turnover rate) in the first year reached from 30% over the second year, reaching from 50% and above, and from the third year onwards reach 70% or more. The first year is understood to be the first business year had taxable income.
Revenue from the production and trading of commodities, products formed from KH results, including: INDUSTRIAL & revenue from the transfer of technology incubator and the revenue from the manufacture of the product, goods are created from the technology specified in point 5.1, paragraph 5, section I to this circular. Directory of products, goods are created from the results of KH & science and by the Department of INDUSTRIAL technology to confirm when the certification business KH & CN and can confirm the supplements when there is a change in the operation of the business.
1.2. The level of corporate income tax incentives KH enterprises enjoying preferential INDUSTRIAL & on enterprise income tax as business investment in high technology areas, namely: a) KH business & tariff applied INDUSTRIAL taxes corporate income is 10% since enterprise certification KH & CN; b) KH enterprise income tax exemption for the CN & business in time 4 years and 50% reduction of the payable tax in the following 9 years since its first year of business taxable income.
In the time that enjoy preferential corporate income tax, in which KH & business qualifies the CN of the aforesaid turnover rate shall be exempt from enterprise income tax reduction or, in which does not meet the conditions of the rate of turnover is not as long, tax breaks and corporate income tax payable according to the current tax rate.
Specific example: January 1, 2008 is A business enterprise certification KH & CN and start operations. As a rule, A business to enjoy preferential corporate income tax as follows: first case: The 2008, 2009, 2010 A business taxable income and revenues is 35%, 55%, 75% and the next year the business has a turnover rate of over 70%.
As a rule, the business enterprise income tax exemption for 4 years (from 2008 to the end of 2011); 50% reduction in corporate income taxes (down 5%) in the following 9 years (from 2012 until the end of 2020).
From the year 2000 onwards the business must pay corporate income tax with tax rate is 10%.
Second case: in 2008, A business started to have taxable income and turnover rate reached 35%; in 2009, A business has a turnover rate of 45%; from 2010 to 2015, the proportion of business revenue reached over 70%, from 2016 onwards the business not achieving the turnover rate is 70%.
As such, only A business enterprise income tax exemption in 2008, 2010 and 2012; in 2009, enterprises are not tax-exempt and pay enterprise income tax at the tax rate is 28% because of not reaching the prescribed proportion; the business was a 50% reduction in corporate income tax in the next four years (from 2012 to 2015).
From 2016 onwards, the business must pay corporate income tax with tax rate is 28%.
The third case: From 2008 to 2011 A business not have taxable income. From 2012, A business started to have taxable income and the corresponding revenue of the year 2012, 2013, 2014 reaches 35%, 55%, 75%, from 2015 onwards have a turnover rate of over 70%.
As a rule, business will be exempt from corporate income tax for four years from 2012 until the end of 2015; from 2016 to 2024 (9 years), 50% reduction in corporate income taxes (down 5%).
From 2025 onwards, the business must pay corporate income tax with tax rate is 10%.
1.3. procedure for implementing the enterprise income tax exemptions: a) KH business tax itself SUN & business income be incentives and Declaration on lists of enterprise income tax incentives (form lists the enterprise income tax incentives under Appendix VI attached to this circular). Lists the enterprise income tax incentives are enclosed the Declaration enterprise income tax every year;
b) business case KH & CN had taxable income but operating time under 12, you can register with the tax authorities to calculate the tax exemption in that year or the next year. If the business registration to tax exemption and reduction of tax next year to determine your tax year taxable income has to submit to the State budget according to the provisions;
c) during manufacturing operations, business, if the business of KH & technology and INDUSTRIAL new products meet the requirements as specified in point 5.1, paragraph 5, section I of this circular, need to register with the Department of science and technology to be added to the list of products goods, formed from the result to apply CN & KH the rules of enterprise income tax incentives.
2. KH business exemption fee .CN & contacts when registering the land use rights, ownership of the House.
3. Business projects in the CN have & KH for development investment credit was entitled to credit for investment policy development as stipulated in Decree No. 151/2006/ND-CP on December 20, 2006 by the Government on credit for investment and export credit, including : investment loans, credit guarantee investment, support after the investment.
4. enterprises KH & enjoying the SUN consulting services, training from the underlying technology, business incubator of the State don't have to pay for the services; priority use of equipment serving the scientific research in the lab key, underlying technology, business incubator, the research base of State CN & KH; enjoy the preferential support from the Development Fund of the National Fund, CN, KH & technological innovation by the financial mechanism of the Fund.
5. enterprises KH & management INDUSTRIAL industrial zones, export processing zones, economic zones, high-tech zone land, for rent in infrastructure with the lowest prices in the rental price in the industrial zones, export processing zones, economic zones, high-tech zones; are the local people's Committee for land rental, infrastructure, with the lowest prices under the State's price bracket in place local businesses KH & CN lease.
IV. IMPLEMENTATION

1. The head of the public organization of the KH & CN is responsible for building the project of transforming the governing body of the Organization and carry SUN KH & work related to the conversion to established businesses KH & CN as prescribed in this circular.
2. The governing body of the organization responsible for KH CN & directed the KH organization public building INDUSTRIAL & project to convert; evaluation of the project of conversion of KH Organization & CN and submitted to the competent agency approved the project of the conversion. The time limit for the evaluation of the governing body to a maximum of 15 working days from the date of the conversion scheme, case conversion proposals to amend and supplement the evaluation time limit can be extended but not more than 30 days.
3. Business KH & CN do the procedures for land use, infrastructure, in accordance with the current legislation.
4. enterprises KH & responsible reporting of INDUSTRIAL activities, production, business and financial reporting in terms of science and technology business where local KH & CN headquarters before 31 March of the following year.
5. Department of science and technology of the province, central cities have local responsibility: a) due diligence, business certification, and additional levels or CN & KH products goods resulting from KH KH business INDUSTRIAL & & CN.
 b) estimation of funding on plan CN annual & KH to perform the evaluation, business certification and additional levels or CN & KH products goods resulting from KH & CN; c) report in writing on the State registration of business, the situation of operation business career, KH & locally about the INDUSTRIAL science and technology before 15 April of the following year.
d) publicize the process, procedures, forms of registration certificate of the enterprise KH & electronic information page on the CN of the Agency.
6. the tax administration based on products, goods made from results of KH & CN has been registered with the Department of KH & CN and tax declaration of business applicable to CN, KH & preferential tax regimes for enterprises KH & prescribed in CN'S circular.
7. The ministries, ministerial agencies, government agencies, people's committees of provinces and cities under central periodically organized annual reviews of the situation of implementing Decree No. 80/2007/ND-CP dated 19/5/2007 of the Government and send a report of the Ministry of science and technology before the Feb. 25 of the following year.
8. Vietnam Development Bank is responsible for guiding the business profile of the CN, KH & procedure to enjoy preferential policies on investment development credit as specified in clause 5, article 10 of Decree 80/2007/ND-CP dated 19/5/2007 of the Government.
9. This circular effect after 15 days from the date The report. In the process, if there are obstacles arise, suggest the Organization, personal reflections on the Ministry of science and technology, the Ministry of finance and the Ministry of the Interior to review resolution./.