On September 9, 2025, the Prime Minister issued Decision 1946/QD-TTg promulgating the Plan to develop and implement the Law on Digital Technology Industry.
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Image 1: "Plan for Developing Decrees Guiding the Digital Technology Industry Law" _ Hotline: 0972118764
Accordingly, the Decrees guiding the Law on Digital Technology Industry are developed as follows:
(i) Decree detailing a number of articles and measures to organize and guide the implementation of the Law on Digital Technology Industry
The guidance contents in the Decree include:
- Detailed regulations on Clause 4, Article 13, Clause 1, Article 19, Clause 3, Article 20 of the Law on Digital Technology Industry.
- Detailed regulations on Clause 6, Article 21 of the Law on Science, Technology and Innovation for the field of digital technology industry.
- Regulations on measures to organize and guide the implementation of the Law on Digital Technology Industry.
(ii) Decree regulating concentrated digital technology zones
Content: Detailed regulations on Clause 5, Article 22, Clause 3, Article 23 of the Law on Digital Technology Industry.
(iii) Decree regulating the authority and management content of digital assets in specialized fields in accordance with practical conditions.
Image 2: "Plan for Developing Decrees Guiding the Digital Technology Industry Law" _ Hotline: 0972118764
Content: Detailed regulations on Clause 2, Article 48 of the Law on Digital Technology Industry.
In addition, develop detailed regulations and instructions for the implementation of a number of contents of the Law on Digital Technology Industry in Decrees guiding other Laws
- Detailed regulations and instructions for the implementation of Clause 3, Article 11 of the Law on Digital Technology Industry on the contents of expenditure, budget preparation, allocation, management, and use of financial resources for the development of the digital technology industry in the Decree on investment and financial mechanisms for science, technology and innovation activities (Section 4 on Finance for science, technology and innovation of the Law on Science, Technology and Innovation).
- Detailed regulations and instructions for the implementation of Clause 5, Article 21 on investment and attracting resources for the development of digital technology industry infrastructure are as follows:
Regulating investment activities in the construction of digital technology industry infrastructure as a special investment incentive industry and profession (as prescribed in Clause 1, Article 21 of the Law on CNCNS) in the Decree guiding the Investment Law.
- Detailed regulations and instructions for the implementation of Clause 4, Article 25 of the Law on CNCNS on the management, operation, use and exploitation of infrastructure assets of concentrated digital technology zones are as follows:
Detailed regulations and instructions for the implementation of infrastructure assets of concentrated digital technology zones (as prescribed in Clause 4, Article 25 of the Law on CNCNS) in the Decree regulating the management, use and exploitation of infrastructure assets invested and managed by the State.
- Regulations on on-site export and import between export processing enterprises implementing projects to produce, package and test semiconductor chips, export processing enterprises implementing projects to produce electronic equipment, export processing enterprises implementing projects to produce auxiliary products directly in the semiconductor industry according to the delivery and receipt of goods designated by foreign traders (as prescribed in Clause 4, Article 40 of the CNCNS Law) in the Decree guiding the Customs Law.
- Regulations on the application of tax to income arising in Vietnam of foreign traders from on-site export and import activities to ensure that there is no double taxation (as prescribed in Clause 4, Article 40 of the CNCNS Law) in the Decree guiding the Law on Corporate Income Tax.
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