Legal & Compliance
Built for Vietnam's regulatory stack
Every product, process, and accounting structure is pre-aligned with the four core regulations governing AI businesses in Vietnam.
AI Law 134/2025/QH15
Risk classification (High / Medium / Low) with classification dossier and One-Stop Portal notification before deployment. Incident reporting, audit log retention, and supplier/deployer/user responsibility allocation embedded in all SPT products.
Effective: 2026-03-01 · Ministry of Science & Technology oversight · One-Stop Portal: Cổng thông tin điện tử một cửa
Decree 320/2025/NĐ-CP (Corporate Income Tax)
Software production (sản xuất sản phẩm phần mềm) as preferential industry: 10% CIT for 15 years + 4-year exemption + 9-year 50% reduction. Separate accounting for preferential/non-preferential income mandatory. R&D costs up to 200% deductible.
VSIC 5820, 6201, 6311 qualify · Production criteria: Circular 13/2020/TT-BTTTT
Decree 13/2023/NĐ-CP (Personal Data Protection)
72-hour breach notification to Ministry of Public Security's specialist unit. Cross-border transfer Impact Assessment prepared, retained on-file, and submitted within 60 days. Annual review mechanism by supervisory authority.
Notification portal: National Public Service Portal · 10-business-day receipt acknowledgement
High-Tech Enterprise — Decision 10/2021/QĐ-TTg
Phase 2 target: ≥70% revenue from high-tech products, R&D expenditure ≥0.5–2% of revenue, R&D workforce ≥1–5%. MOST certification: 30 business days after complete submission. AI technology listed in Decision 38/2020 priority list.
AI listed in 38/2020/QĐ-TTg · 'Công nghệ trí tuệ nhân tạo' · Form B1-DNCNC
Certification Strategy
Two-Phase Certification Pathway
Risk-adjusted approach: software production income self-assessment first, High-Tech Enterprise certification once revenue metrics stabilize.
Phase 1 — Now
Software Production (Tax Incentive)
No separate certificate — income self-assessment with documentation
Core req: Circular 13/2020 production process evidence per product
Minimum: requirements definition OR analysis & design document
Risk: mixed-income accounting failure → preferential tax denial
Probability: Medium–High with proper documentation
Timeline: evidence build over 2–6 months of operations
Phase 2 — 6–18 months
High-Tech Enterprise Certification (MOST)
Formal certificate from Ministry of Science & Technology
Requires: 70% HT revenue + R&D expenditure + R&D headcount ratios
Submission: Form B1-DNCNC + notarized ERC + requirements statement
Processing: 30 days after complete submission (+ 5-day consultation)
Probability: Medium–Low at early stage
AI basis: Decision 38/2020 includes AI in high-tech priority list