Official Dispatch No. 2272/BGDĐT-KHCNTT (2026) on tips for implementing the cooperation mannequin among the many State – academic establishments – enterprises, issued on April 29, 2026.
In addition, below Point d, Section 2, Appendix IV enclosed with Official Dispatch No. 2272/BGDĐT-KHCNTT, enterprises, organizations, and public non-business items established in accordance with Vietnamese legislation are entitled to determine a Science and Technology Development Fund in accordance with Article 17 of the Law on Corporate Income Tax.
Accordingly, such enterprises, organizations, and public non-business items might allocate as much as 20% of their annual taxable revenue to determine the Science and Technology Development Fund.
Furthermore, below Section 3, Appendix IV enclosed with Official Dispatch No. 2272/BGDĐT-KHCNTT, ministries, ministerial-level companies, government-attached companies, and provincial-level People’s Committees might set up Science, Technology and Innovation Development Funds to finance and fee the implementation of science and expertise applications and duties; present rate of interest help; promote technological innovation, innovation actions, and the event of the progressive startup ecosystem.