Requirements for registration of expanded investment capital and Science & Technology Development Fund | RSM Vietnam

New guidance under Circular 20/2026 introduces important requirements regarding the registration expanded investment capital and S&T Development Fund.

Businesses undertaking investment expansion projects should pay close attention to the notification requirements and understand the tax implications when assets financed by the S&T Development Fund are transferred to business operations.

See the infographic for the key highlights.

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Mao Le

Partner - Business tax advisory services

Ho Chi Minh City

+84 28 3827 5026