To remove some obstacles and difficulties for enterprises in using the Science and Technology (S&T) Development Fund, the Ministry of Science and Technology has issued Circular 05/2022/TT-BKHCN guiding the use of the Science and Technology Development Fund of enterprises (Circular 05). Circular 05 takes effect from June 1, 2022, replacing and abrogating several regulations set forth in Joint Circular 12/2016/TTLT-BKHCN-BTC guiding the allocation and management of S&T Development Fund of enterprises and shall apply to the use of S&T Development Fund from the corporate income tax period of 2022. Some new highlights of Circular 05 include:
(i) Specifying the scope of fund payment to perform S&T tasks of enterprises;
(ii) Supplementing regulations on fund payment to support S&T development of enterprises;
(iii) Supplementing regulations on fund allocation for technology transfer activities.
Trả lời