Official Letter No. 4093/CT-CS dated September 29, 2025, issued by the Tax Department on the principles for using enterprises’ Science and Technology Development Fund

In cases where an enterprise uses the Science and Technology Development Fund to invest in and purchase fixed assets for scientific and technological research activities, and such assets have not yet been fully depreciated, if they are transferred for use in the enterprise’s production and business activities, the remaining value of such fixed assets shall be included in other income. This remaining value is also allowed to be depreciated and included in deductible expenses when determining taxable income for Corporate Income Tax purposes.

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