Pursuant to Articles 4 and 6 of Resolution No. 59/2024/NQ-HĐND, the criteria and conditions for recognizing an enterprise as engaged in semiconductor (integrated-circuit) activities within Da Nang City are as follows:

I. Criteria
An enterprise must participate in at least one of the activities listed in Article 4 of Resolution 59/2024/NQ-HĐND:

1. Design
   a. Participate in part or all stages of IC design, from chip architecture and logical (front-end) design through physical (back-end) design.
   b. Design or supply electronic-design-automation (EDA) software and tools for semiconductor design.
   c. Provide IP cores and IP-core services for semiconductor design.
   d. Conduct R&D and offer training in IC design, manufacturing, packaging, and testing.

2. Manufacturing
   a. Fabricate semiconductors and wafers (i.e. produce purified/etched wafers).
   b. Produce raw materials, machine tools, and equipment for semiconductor manufacturing, including:

   • Pure wafers, photomasks (masks)

   • Semiconductor materials (quartz, silicon, GaN, CdS, ZnO, etc.)

   • Semiconductor components (transistors, ICs, PCBs, power electronics, memory modules, etc.)

   • Electronic devices based on semiconductor materials—OEM- or ODM-designed and manufactured (excluding companies that only perform final-assembly steps)

   • Machine tools and equipment in an IC-production line (lithography machines, wafer-polishing machines, wafer-dicing machines, etc.)

3. Packaging & Testing
   Participate in part or all stages of semiconductor packaging and testing.

II. Conditions
In order to be certified, an enterprise must satisfy all of the following:

a. Be a legally operating entity, duly registered under Vietnam’s Enterprise Law within Da Nang City, and hold one of the following business-registration codes (per Prime Minister’s Decision 27/2018/QĐ-TTg of July 6, 2018):

• 2610: Manufacture of electronic components

• 7212: Scientific research and development in science-and-technology fields

• 5820: Software publishing

• 6201: Computer programming

• 6202: Computer consultancy and systems management

• 6209: Other IT and computer-related services

b. Employ personnel working in the semiconductor field.

c. Undertake at least one of the following:

• Invest in or receive/grant equipment, software, or production lines for IC design, manufacturing, packaging, or testing;

• Generate revenue from semiconductor activities.

Only enterprises meeting these criteria and conditions may be recognized as engaged in semiconductor activities. For the detailed procedure to obtain certification as a semiconductor & AI enterprise in Da Nang City, please refer to the official application guidelines.

Criteria
An enterprise must participate in at least one of the artificial-intelligence activities specified in Article 5 of Resolution 59/2024/NQ-HĐND:

1. Infrastructure
   a. Provide high-performance computing infrastructure services using GPU, NPU, DPU, etc., for data processing on neural-network architectures, training models, and other machine-learning models.
   b. Provide infrastructure services for simulation workloads.

2. Data
   a. Collect, label, annotate, quality-check, sample, augment, and manage data.
   b. Mine and analyze data to classify and cluster structured, semi-structured, and unstructured data on neural-network architectures, with capabilities for data representation via supervised learning, semi-supervised learning, unsupervised learning, reinforcement learning, and federated learning to support decision-making.

3. Applications
   Build, develop, and test systems based on machine-learning and deep-learning algorithms—such as convolutional neural networks (CNNs), feed-forward neural networks, Bayesian networks, decision trees, genetic algorithms, k-nearest neighbors, support vector machines, large language models, large vision models, or more advanced algorithms—for:
   a. Computer-vision systems (image recognition, face recognition, biometric identification, object detection, etc.).
   b. Speech-processing and synthesis systems (speech recognition, speech-to-text, text-to-speech, etc.).
   c. Language-processing systems (handwriting recognition, machine translation, text generation, digital assistants).
   d. Data-mining and analytics systems for anomaly detection, behavioral analysis, alerts, forecasting, and trend prediction in specialized domains.
   đ. Expert systems and recommendation engines in specialized domains.
   e. Autonomous systems in specialized domains.
   g. Generative AI systems.

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Conditions
To be certified, an enterprise must satisfy all of the following:

a. Be a legally operating entity, registered under the Enterprise Law within Da Nang City, with business activities registered under the categories listed in Appendix III of Ministry of Information & Communications Decision 1354/QĐ-BTTTT of July 7, 2022, on digital-economy metrics.
b. Employ personnel working in the field of artificial intelligence.
c. Undertake at least one of the following activities:

• Invest in or receive/donate equipment, software, or production lines for AI design, development, packaging, or testing;

• Generate revenue from AI activities;

• Produce deliverable AI products.

Enterprises meeting these criteria and conditions may be recognized as engaged in artificial-intelligence activities in Da Nang City.

Based on the provisions of Article 9 of Resolution 59/2024/NQ-HĐND as follows:

 

1. Sequence of implementation 

a) Step 1: The enterprise submits its dossier to the Department of Information and Communications.

b) Step 2: Upon receipt, the Department of Information and Communications establishes an Appraisal Council to evaluate the dossier.

– If the dossier is valid, within 20 working days, on the basis of the Council’s conclusions, the Department issues a written confirmation that the enterprise is a semiconductor and artificial intelligence enterprise. 

– If the dossier fails to meet the required conditions, the Department issues a written response stating the reasons.

 

2. Method of submission 

Enterprises may file their dossier online, in person, or via public postal service; they may receive the result online, in person at the One-Stop Counter of the Department of Information and Communications at the City Administrative Center (counter No. 23), or via public postal service.

 

3. Dossier composition and quantity 

a) Composition:

– For confirmation as a semiconductor enterprise: 

• Written request for confirmation (attach file);
• Employment contracts for personnel working in semiconductor design, production, packaging, testing, with salary/payment schedules;
• Evidence of the enterprise’s participation in semiconductor activities as prescribed in Article 4 of this Resolution;
• Evidence of at least one of the following: investment in purchase, receipt of aid or donation of equipment, software, or production lines serving semiconductor design, production, packaging, testing.

– For confirmation as an artificial intelligence enterprise: 

• Written request for confirmation (including commitment to respect software copyright and comply with current law);
• Employment contracts for personnel working in AI design, production, packaging, testing, with salary schedules;
• Evidence of the enterprise’s AI activities as prescribed in Article 5 of this Resolution;
• Evidence of at least one of the following: investment in purchase, receipt of aid or donation of equipment, software, or production lines serving AI design, production, packaging, testing; AI-related revenue or output products;
• Evidence of related activities or other documents (e.g. copyright/intellectual-property certificates).

b) Quantity:

– Online submission: one electronic set (the enterprise is responsible for consistency between electronic and original versions). 

– In-person or by public post: one original set.

 

4. Processing time: 20 working days.

 

5. Administrative bodies 

a) Implementing body: Department of Information and Communications.

b) Decision-making authority: Department of Information and Communications.

Based on the provisions at points a and b, clause 1, Article 14 of Resolution 136/2024/QH15, semiconductor and artificial-intelligence enterprises are granted corporate-income-tax exemptions as follows:

a) Five-year corporate-income-tax exemption
They are exempt from corporate income tax for a period of five years from the date on which corporate-income tax first becomes payable, in respect of:

• Income derived from innovative start-up activities of innovative start-up enterprises, semiconductor enterprises, and artificial-intelligence enterprises;

• Income from innovation-startup support activities of science-and-technology organizations, Innovation-Startup Support Centers, and other intermediary organizations providing innovation-startup support, arising within the city.
  If an enterprise falls under the global minimum-tax regime, it shall pay tax in accordance with the corresponding rules.

b) Five-year exemption on share-transfer income
Individuals are exempt from personal-income tax, and organizations are exempt from corporate-income tax, on income from the transfer of shares, capital contributions, or capital-contribution rights into innovative start-up enterprises, semiconductor enterprises, and artificial-intelligence enterprises in the city, provided those enterprises have not yet publicly offered securities under securities-law regulations. The exemption period is five years from the date the individual or organization makes the capital contribution.

In addition to the above corporate-income-tax exemptions, micro, small, medium, and large enterprises, innovative start-ups, strategic-partner enterprises, and strategic investors also enjoy various other incentive policies.

Based on Article 10 of Resolution 59/2024/NQ-HĐND, it is stipulated as follows:
“Organizations and enterprises that satisfy the conditions at point b, Clause 1, Article 1 of Resolution 136/2024/QH15, when filing their dossier with the Tax Department, must present the Certificate of Confirmation of an enterprise operating in the field of semiconductors and artificial intelligence issued by the Department of Information and Communications, in order to qualify for the corporate income-tax exemption on income from the transfer of shares, capital contributions, or capital-contribution rights into a semiconductor or artificial-intelligence enterprise.”

Thus, an enterprise must obtain this Certificate of Confirmation from the Department of Information and Communications. For the detailed procedure to secure that confirmation, please refer to the process described above.

Pursuant to Clause 2, Article 5 and Article 7 of Resolution 58/2024/NQ-HĐND, micro, small, medium and large enterprises that satisfy the following conditions shall be entitled to the following support policies:

1. Infrastructure-asset rental subsidy (excludes service fees)

• • Micro & small enterprises: 50 % of rental cost, up to VND 200 million per year.

  • Medium & large enterprises: 25 % of rental cost, up to VND 250 million per year.

  • Duration: maximum of 2 years per enterprise.

2. One-time initial setup subsidy for information-infrastructure assets

• • VND 100,000 per m², up to VND 200 million per enterprise.

  • Each enterprise may receive this support only once.

Eligibility conditions (Clause 1, Article 5, Resolution 58/2024/NQ-HĐND):
a) Legally established enterprise with headquarters in Da Nang city and registered tax filing there.
b) Operating in and generating the following minimum annual revenue in the semiconductor or AI sector:

• • Micro enterprise: ≥ VND 100 million

  • Small enterprise: ≥ VND 500 million

  • Medium & large enterprise: ≥ VND 2 billion

c) No outstanding tax or social-insurance liabilities at the time of application.

Pursuant to Clause 1, Article 3 of Resolution 136/2024/QH15, an innovative start-up enterprise is an enterprise legally established to implement an idea based on the exploitation of intellectual property, technology, or a new business model, and which has the potential for rapid growth.

Based on the policies in Da Nang, innovative start-up enterprises in the semiconductor and AI sectors enjoy the following incentives and support:

1. Corporate-income-tax exemption (Clause 1, Article 14, Resolution 136/2024/QH15)

• Five-year exemption on corporate-income tax from the first date tax is payable, for income derived from:

  • Their own innovation-start-up activities;

  • Innovation-start-up support activities by science-&-technology organizations, Innovation-Start-up Support Centers, or intermediary support organizations operating in Da Nẵng.

• If subject to the global minimum-tax regime, they pay that minimum tax instead.

2. Share-transfer income tax exemption (Clause 1, Article 14, Resolution 136/2024/QH15)

• Five-year exemption on personal-income tax (for individuals) and corporate-income tax (for organizations) on income from transferring shares or capital into an innovative start-up, semiconductor, or AI enterprise—provided the enterprise has not publicly offered securities.

3. Free space allocation (Article 6, Resolution 58/2024/NQ-HĐND)

• Up to 100 m² of rent-free space in product-development and training facilities for semiconductor and AI technology.

• Maximum duration: 3 years per project or enterprise.

4. Additional support under other resolutions

• Resolution 53/2024/NQ-HĐND (Dec 13, 2024): Defines priority fields, criteria, procedures, and content for innovation-start-up activities and support activities eligible for tax exemption in Da Nẵng.

• Resolution 54/2024/NQ-HĐND (Dec 13, 2024): Specifies procedures, eligibility, amounts, and non-repayable subsidies from the city budget to develop innovation-start-up projects in Da Nang.

Based on the support policy for free space allocation specified in Article 6 of Resolution 58/2024/NQ-HĐND:

1. Eligible entities
a) Innovation-startup projects in semiconductors, microchips, or AI implemented in Da Nẵng that satisfy:

• At least one of the following activities: R&D, application, and technology transfer of prioritized technical or technological solutions; development of new investment or collaboration models;

• A commitment to use the allocated space for its intended purpose.

b) Innovative start-up enterprises in semiconductors, microchips, or AI that satisfy:

• Having an active innovation-startup project in semiconductors, microchips, or AI, based on exploiting intellectual-property, technology, or a new business model, with high growth potential;

• Operating for no more than five years from initial business-registration date;

• Legally registered with headquarters in Da Nẵng;

• A commitment to use the allocated space for its intended purpose.

2. Support details

• Up to 100 m² of rent-free space in product-development and training facilities for semiconductors and AI;

• Maximum duration: 3 years per project or enterprise.

3. Recovery of space
If the enterprise or project owner fails to honor its commitment, the allocated space will be reclaimed.

Procedure to receive free-space support
Enterprises or project owners must follow the dossier-submission procedure in Article 9 of Resolution 58/2024/NQ-HĐND and (for enterprises) hold a valid “Certificate of Innovative-Startup Activity” issued by the competent authority. The steps are:

Step 1: Prepare and submit the required dossier (projects under point a, Clause 1, Article 6 need not include the Certificate).

No.	Dossier component	Quantity	Submitted by	Processed by
1	Application proposal document (Form No. 2 attached to Resolution 58/2024/NQ-HĐND)	1 original	Enterprise
2	Confirmation letter of innovative start-up/innovation activity (issued by competent authority)(see detailed procedure in Article 8, Resolution 53/2024/NQ-HĐND)	1 original	Enterprise	Department of Science & Technology (15 days)
3	Project description document (Form No. 3 attached to Resolution 58/2024/NQ-HĐND), outlining the proposed activity under Clause 1, Article 6 of Resolution 58/2024/NQ-HĐND	1 original	Enterprise	Department of Science & Technology (15 days)
4	Commitment letter on proper use of allocated space	1 original	Enterprise	Department of Science & Technology (15 days)

Step 2: The Department of Information and Communications validates the dossier and forms an Appraisal Council.

Step 3: The Council evaluates and reports results to the Department.

Step 4: The Department reviews and decides.

Step 5: The Department issues the outcome to the enterprise.

Processing time: 10 working days (including Council formation and appraisal).

Based on Clause 2, Article 3 of Resolution 136/2024/QH15, a strategic partner is defined as follows:

1. Eligibility criteria
a) Be an enterprise operating in a sector listed in the priority “industry–occupation” catalog under Clause 1, Article 12 of this Resolution;
b) Have signed a memorandum of understanding with the People’s Committee of Da Nang City on cooperation in semiconductors and artificial intelligence;
c) Have most recent annual global revenue exceeding VND 25,000 billion;
d) Commit to support the City with software, hardware, workforce training, and other contributions for semiconductor and AI development;
e) Commit to long-term development in the City for at least five years.

2. Priority sectors, occupations, and projects for strategic investors
Under Clause 1, Article 12, the priority catalog includes:
a) Investment in building innovation centers, data centers, R&D centers linked with training; investment in high-tech R&D and technology transfer in IT, AI, biotechnology, automation, new materials, clean energy, with capital ≥ VND 2,000 billion;
b) Investment in semiconductor chip technology, integrated-circuit manufacturing, component fabrication, flexible electronics (PE), new-technology batteries, new materials, defense industry, or other high-tech products approved by the Prime Minister, with capital ≥ VND 4,000 billion;
c) Investment in infrastructure for functional zones within the Da Nang Free Trade Zone as approved, including trade–service zones (capital ≥ VND 3,000 billion), logistics centers linked to Lien Chieu Port (capital ≥ VND 3,000 billion), and production zones (capital ≥ VND 3,000 billion);
d) Investment in inland water-way tourism with capital ≥ VND 8,000 billion;
e) Investment in the comprehensive Liên Chiểu seaport project with capital ≥ VND 45,000 billion.

Therefore, to be recognized as a strategic partner in Da Nang City, an enterprise must (1) meet the strategic-partner criteria in Clause 2, Article 3 of Resolution 136/2024/QH15, and (2) operate in a field listed in the priority catalog under Clause 1, Article 12 of that Resolution.

1. Corporate income-tax exemption (points a, b Clause 1, Article 14, Resolution 136/2024/QH15):
   a) Five-year exemption on corporate income tax for income from innovation start-up activities of start-ups, semiconductor and AI enterprises, and for income from innovation-support activities by science & technology organizations, innovation-support centers and intermediaries in Da Nẵng. (If subject to the global minimum tax, that tax applies.)
   b) Five-year exemption on personal income tax (for individuals) and corporate income tax (for organizations) on income from transferring shares or capital into innovation start-ups, semiconductor or AI enterprises in Da Nẵng that have not publicly offered securities.

2. City-budget support up to 5 % of total cost of new-investment equipment, asset relocation, production lines or technology—up to VND 200 billion per project; each strategic partner may receive this once. (Clause 1, Article 4, Resolution 58/2024/NQ-HĐND.)

3. Direct lease of information-infrastructure assets without auction.
   E.g. office lease in Software Park 2 without auction. (Clause 2, Article 4, Resolution 58/2024/NQ-HĐND.)

4. Right to award direct procurement contracts for specialized semiconductor/AI equipment from strategic partners.

5. 50 % subsidy on information-infrastructure rental costs (excl. service fees), up to VND 500 million/year for first two years. (Clause 3, Article 4, Resolution 58/2024/NQ-HĐND.)

6. Rent-free allocation of up to 100 m² in product-development and semiconductor/AI training space for up to three years per project or enterprise. (Clause 2, Article 6, Resolution 58/2024/NQ-HĐND.)

7. One-time subsidy of VND 100,000/m² for initial setup of information-infrastructure assets (flooring, ceiling, lighting, network), up to VND 200 million. (Article 7, Resolution 58/2024/NQ-HĐND.)

8. 30 % subsidy on hiring high-skill personnel for semiconductor/AI strategic-partner enterprises in Da Nẵng for the first five years, up to VND 1 billion/year per enterprise.

Procedures for all above: currently being updated.

Obligations
A strategic investor must submit a written commitment to comply with the obligations in Clauses 7 and 8, Article 12 of Resolution 136/2024/QH15:

1. Execute the project in accordance with the investment-policy approval decision, investor-approval decision, or investment-registration certificate.

2. For projects under points a, b, c of Clause 1, disburse the approved capital within 5 years; for projects under point d, disburse within 7 years from the date of the approval decision or registration certificate. During this period, the strategic investor may not transfer the project.

3. For the project under point đ, disburse within 10 years from physical hand-over of land/water; and may not transfer the project within 10 years of investor-approval.

4. Provide funding for vocational training of workers affected by the project; give hiring priority to local labor; and honor commitments to apply or transfer advanced, new, or high-technology (if any).

5. If the investor fails to meet capital, disbursement schedule, or other conditions, they forfeit the incentives under Resolution 136/2024/QH15 and bear legal consequences for broken commitments.

Conditions
In addition to the above written commitments and commitments on training/developing human resources, and compliance with Vietnam’s defense, security, and environmental requirements, a strategic investor must also meet one of:
a) For projects under point a, have charter capital ≥ VND 500 billion and prior experience in a similar project of ≥ VND 1,000 billion total investment.
b) For projects under points b or c, have charter capital ≥ VND 1,000 billion and prior experience in a similar project of ≥ VND 2,000 billion.
c) For projects under point d, have charter capital ≥ VND 2,000 billion and prior experience in a similar project of ≥ VND 2,000 billion.
d) For projects under point đ, have charter capital ≥ VND 9,000 billion and prior experience in a similar project of ≥ VND 25,000 billion.

Pursuant to Clause 1, Article 12 of Resolution 136/2024/QH15, the priority sectors and projects for strategic investors in Da Nang City are:

a) Investment in building:

• Innovation centers, data centers, research & development (R&D) centers linked with training;

• High-tech R&D and technology-transfer in information technology, artificial intelligence (AI), biotechnology, automation, new materials, and clean energy, with investment capital of at least VND 2,000 billion.

b) Investment projects in:

• Semiconductor chip technology, integrated-circuit (IC) manufacturing, component fabrication;

• Flexible electronics (PE), new-technology batteries, new materials;

• Defense-industry and other high-tech products approved by the Prime Minister, with investment capital of at least VND 4,000 billion.

c) Investment in construction and operation of infrastructure for functional zones within the Da Nang Free Trade Zone, as approved, including:

• Trade–service zones (investment capital ≥ VND 3,000 billion);

• Logistics centers linked to Lien Chieu Port (investment capital ≥ VND 3,000 billion);

• Production zones (investment capital ≥ VND 3,000 billion).

d) Investment in inland water-way tourism projects with investment capital of at least VND 8,000 billion.

đ) Investment in the comprehensive Lien Chieu Seaport project with investment capital of at least VND 45,000 billion.

1. Strategic investors have the right to propose investment projects and may request the State to lease land without auction or competitive selection of investors. The provincial People’s Council may approve both the investment policy and the investor without land-use-right auction or competitive bidding for projects in AI technology, semiconductor chip technology, and integrated-circuit manufacturing (points a, b, clause 1, Article 12, Resolution 136/2024/QH15). Investment procedures follow investment law; land-price determination and financial obligations follow land law and related statutes.

2. R&D cost deduction: 150 % of actual R&D expenses may be deducted when calculating taxable income for corporate-income tax. Actual R&D costs are determined under accounting law (point a, clause 5, Article 12, Resolution 136/2024/QH15).

3. Customs and tax procedural priority: strategic-investor projects enjoy priority customs procedures and export-import tax procedures under customs and tax law, except for export-import value thresholds (point b, clause 5, Article 12, Resolution 136/2024/QH15).

4. Land-lease payment option: may choose to pay land-lease fees in one lump sum for the entire lease term for projects in AI, semiconductor chips, integrated circuits, IT, innovation, and R&D linked with training. Land price and financial obligations follow land law (clause 6, Article 12, Resolution 136/2024/QH15).

5. City-budget support: up to 5 % of total cost for new-investment equipment, asset relocation, production lines, or technology—capped at VND 200 billion per project. Each strategic investor may receive this once (clause 1, Article 3, Resolution 58/2024/NQ-HĐND).

6. Infrastructure rental subsidy: 50 % of information-infrastructure rental costs (excluding service fees), up to VND 500 million/year for the first two years (clause 2, Article 3, Resolution 58/2024/NQ-HĐND).

7. Initial setup subsidy: one-time support of VND 100,000/m² for unfinished infrastructure build-out (flooring, ceiling, lighting, network), up to VND 200 million per investor. Each investor may receive this once (Article 7, Resolution 58/2024/NQ-HĐND).

1. Free space support policy of up to 100 m² for start-ups or innovative start-up investment projects in the fields of semiconductor ICs and artificial intelligence.
2. Location of the provided space: Product development and training area for semiconductor IC and AI technologies at Da Nang Software Park, No. 02.
3. Applications will be reviewed within 20 working days from the date of receipt.

Based on the provisions of Clause 1, Article 6 of Resolution No. 58/2024/NQ-HĐND, specifically:

a) For innovative start-up investment projects in the fields of semiconductor ICs and artificial intelligence carried out and applied in Đà Nẵng, the following conditions must be met:

• Engage in at least one of the following activities: research, development, application and transfer of priority technological achievements, technical solutions or technologies; development of new investment and cooperation models;

• Commit to—and be responsible for—using the allocated premises for the intended purpose.

b) For start-up enterprises in the fields of semiconductor ICs and artificial intelligence, the following conditions must be met:

• Have an innovation-driven start-up activity or project in semiconductor ICs and artificial intelligence, implemented on the basis of leveraging intellectual-technology resources, new business models, and demonstrating high growth potential;

• Have been in operation for no more than five years from the date of initial issuance of their Enterprise Registration Certificate;

• Be duly registered and operating in accordance with the law, with their head office located within Đà Nẵng City;

• Commit to—and be responsible for—using the allocated premises for the intended purpose.

1. An application document for support, using Form No. 2;
2. A certification of innovative start-up activity issued by the competent authority (for enterprises).
   Note: For innovative start-up investment projects implemented by enterprises/organizations, this certification is not required.
3. A project description document, using Form No. 3, with an outline demonstrating implementation of one of the activities specified in Point a, Clause 1, Article 6 of this Resolution (for projects);
4. A written commitment to use the allocated premises for the intended purpose.

Complete the application forms according to the following instructions:

1. Organizations and businesses submit their dossiers via the Da Nang Public Service Portal (see link above).

2. Note: If the Public Service Portal system or your login credentials encounter any issues, please call 0236 3831022 for technical support from the Da Nang Information and Communications Technology Center (DNICT).

3. Once a complete and valid dossier is received, the Department of Science and Technology will establish an appraisal council to evaluate it. The council will conduct the appraisal and submit its report to the Department of Science and Technology.

4. The Department of Science and Technology will review the report and issue a decision.

5. The Department of Science and Technology will deliver the result to the business or project representative.

Applications will be processed and results returned within 20 working days from the date of submission.