Law on Digital Technology Industry 2025, No. 71/2025/QH15

LAW

ON DIGITAL TECHNOLOGY INDUSTRY

Pursuant to the Constitution of the Socialist Republic of Vietnam; the National Assembly promulgates the Law on Digital Technology Industry.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Law provides regulations on the development of the digital technology industry, semiconductor industry, artificial intelligence, and digital assets, as well as the rights and responsibilities of relevant agencies, organizations, and individuals.

2. This Law doesn't regulate digital technology industry activities solely for national defense, security, and cipher activities to protect state secrets.

Article 2. Subject of application

This Law applies to domestic and foreign agencies, organizations, and individuals participating in or relating to the digital technology industry in Vietnam.

Article 3. Interpretation of terms

1. Digital technology means a collection of scientific methods, technological processes, and technical tools for producing, transmitting, collecting, processing, storing, and exchanging digital information and data, and digitizing the real world.

2. Digital technology industry is an economic-technical sector based on the combination of science, technology, innovation, and digital transformation for creating digital technology products and services; it is the next development stage of information technology industry.

3. Digital technology equipment means equipment used to produce, transmit, collect, process, store, and exchange digital information and data, and digitize the real world.

4. Human resources for digital technology industry are persons possessing digital technology qualifications, skills, and specialized knowledge who engage in the production of digital technology products, provision of digital technology services, and management of digital technology industry activities.

5. Digital technology enterprise is an enterprise that produces digital technology products and provides digital technology services.

6. Concentrated digital technology zone means a functional zone that concentrates on research and development activities, support, training, promotion of innovation, incubation of digital technology and digital technology enterprises, production and business of digital technology products and services, provision of infrastructure, supply of services to organizations, enterprises, individuals, and other activities within the zone.

7. Semiconductor industry is an industry that conducts research and development, design, manufacturing, packaging, and testing of semiconductor products, and the production of equipment, machinery, and tools serving these activities. The semiconductor industry plays an essential and foundational role for the digital technology industry.

8. Semiconductor products include semiconductor materials, devices, or electronic components manufactured from semiconductor materials; they are one of the important inputs for creation of digital technology products.

9. Artificial intelligence system is a machine-based system designed to operate with different degrees of autonomy and capable of adapting after operation for achievement of clear or implicit objectives. It infers from the received input data to generate predictions, content, recommendations, or decisions that can affect the physical or digital environment. An artificial intelligence system is a digital technology product that integrates hardware, software, and data.

Article 4. Policies of digital technology industry development

1. Mobilize investment resources for research, development, design, and technology transfer; gradually master digital technology; build shared digital technology industry infrastructure at regional and national scales to promote digital technology industry activities.

2. Train and develop human resources for digital technology industry; develop educational institutions specialized in digital technology; implement special preferential mechanisms to attract and utilize high-quality human resources for digital technology industry and talents in digital technology with preferential treatment.

3. Apply regulatory sandbox mechanisms to products and services applying digital technology in various sectors and fields, including mechanisms for exclusion from liability for agencies, organizations, enterprises, and individuals during testing.

4. Implement preferential mechanisms regarding land, credit, taxes, and other incentives in the research, testing, development, production, and application of digital technology products and services.

5. Develop the market for the digital technology industry; formulate mechanisms for placing orders, prioritizing investment, leasing, and procurement of digital technology products and services funded by the state budget capital.

6. Develop digital data in digital technology industry activities into an important resource and production material, and a foundation for research and promotion of the development of the digital technology industry.

7. Strongly promote the development and application of artificial intelligence in all sectors, fields, and socio-economic aspects; make artificial intelligence into a new production method; vigorously boost national capacity, creating new economic models with superior productivity and value. The State shall adopt the highest preferential policies to promote the research, development, deployment, and use of artificial intelligence.

8. Adopt outstanding preferential policies to develop the semiconductor industry and form a Vietnamese semiconductor ecosystem.

9. Develop a sustainable digital technology industry, with economical and efficient use of energy, and minimization of adverse environmental impacts.

Article 5. State management of the digital technology industry

1. Contents of the state management:

a) Formulation, promulgation, and organization of the implementation of legal normative documents, strategies, master plans, plans, programs, schemes, projects, and policies of the development of the digital technology industry; standards and technical regulations, technical requirements, economic-technical norms, and product and service quality within the digital technology industry;

b) Work of statistics, measurement, and report on the digital technology industry;

c) Management of concentrated digital technology zones; national information system, and digital technology industry-related database;

d) Propaganda and dissemination of policies and laws on the digital technology industry;

dd) Management of training, retraining, and development of human resources for digital technology industry;

e) Grant, temporary suspension, suspension, and revocation of licenses and certificates related to the digital technology industry;

g) International cooperation in the digital technology industry;

h) Inspection, examination, resettlement of complaints and denunciations, and handling of violations of laws on the digital technology industry.

2. State management responsibilities:

a) The Government shall uniformly perform the state management of the digital technology industry;

b) The Ministry of Science and Technology shall take responsibility before the Government for the performance of state management of the digital technology industry;

c) Ministries, ministerial-level agencies, the Minister of National Defence, and provincial-level People's Committees shall assume the prime responsibility for, and coordinate with the Ministry of Science and Technology in, performing the state management of the digital technology industry within the sectors, fields, and localities under their assigned tasks and powers.

Article 6. International cooperation in the digital technology industry

1. Conclusion of or accession to treaties and international agreements; participation in international organizations, overseas associations, and societies concerning the digital technology industry.

2. Development of a network of overseas Vietnamese digital technology industry representatives.

3. Support for developing Vietnam's digital technology market abroad; organization of activities of research and development, training, consultancy, international conferences and seminars, and international trade promotion activities for Vietnam’s digital technology products and services; formulation and implementation of international cooperation programs and projects on the digital technology industry within the framework of bilateral and multilateral agreements.

4. Transfer of digital technology, digital technology products and services from abroad into Vietnam and vice versa.

5. Support for Vietnamese digital technology enterprises in cooperation with foreign digital technology enterprises, expansion of international markets, establishment of overseas representative offices and branches, with the aim of developing into multinational enterprises, enhancement of global competitiveness, and development of international markets.

6. Proactive cooperation and connection with the semiconductor industry ecosystems of strategic partners; promotion of joint venture activities between Vietnamese enterprises and foreign investors to implement projects of investment and production of semiconductor products in Vietnam; cooperation in research and development, design, production, and commercialization of semiconductor products.

Article 7. Quality management in digital technology industry activities

1. The Minister of Science and Technology shall promulgate technical regulations; technical requirements; and define the application of international standards, regional standards, foreign and national standards in the digital technology industry in accordance with the law on standards and technical regulations.

2. Ministers and heads of ministerial-level agencies shall formulate and promulgate technical regulations, propose the announcement of national standards, and guide the application of digital technology industry standards for digital technology products and services applied in their assigned sectors and fields.

3. Ministries and ministerial-level agencies shall perform state management of the quality of digital technology products and services in accordance with the law on product and goods quality in their assigned sectors and fields.

4. The State supports digital technology enterprises to participate in development and application of international standards in the digital technology industry development program.

Article 8. Regulatory sandbox of products and services applying digital technology

Organizations and enterprises may conduct regulatory sandbox of products and services applying digital technology in accordance with the law on science, technology, and innovation, and the Law on digital technology industry.

Article 9. Digital technology industry development program

1. A digital technology industry development program means a collection of contents and tasks related to the promotion, support, and acceleration of digital technology industry development. It is formulated by the Ministry of Science and Technology and submitted to the Prime Minister for promulgation in each period.

2. Funding for the implementation of the digital technology industry development program shall be allocated from the financial sources for digital technology industry development defined in Article 11 of this Law.

Article 10. Ensuring cyber safety and security in digital technology industry activities

Agencies, organizations, and individuals engaged in or related to digital technology industry activities must comply with the law on cyberinformation security, cyber security, the laws on data, personal data, and other relevant laws.

Article 11. Funding for digital technology industry development

1. Funding source for digital technology industry development:

a) The state budget for science, technology, innovation, and digital transformation in accordance with the laws on state budget; science, technology, and innovation; and digital transformation;

b) The state budget allocated for development investment and current expenditures for economic activities in accordance with the law on state budget; the investment support fund in accordance with the law on investment;

c) Loans, contributions, donations, and investments from domestic and foreign enterprises, organizations, and individuals, including the science and technology development funds of enterprises and other lawful funds and financial sources in accordance with the law.

2. The formulation of plans, estimates, allocation, management, and use of annual state budget defined at Point a, Clause 1 of this Article shall be carried out in accordance with the laws on state budget; science, technology, and innovation; public investment; and digital transformation.

3. The Government shall define the expenditure contents, making of estimates, allocation, management, and use of financial sources specified at Point a, Clause 1 of this Article; and guide the use of financial sources for development of the digital technology industry prescribed in Clause 1 of this Article.

Article 12. Prohibited acts

1. Taking advantage of digital technology industry activities to infringe upon national and ethnic interests, national defense and security, social order and safety, public interests; human rights, citizen rights, and the lawful rights and interests of organizations, and individuals; affecting social morality, human health and life.

2. Violating intellectual property rights in the digital technology industry.

3. Using digital technology products or services to commit law-breaking acts.

4. Making forgeries or committing frauds to enjoy state incentives and support; or to be exempted from liability in regulatory sandbox of products and services applying digital technology.

5. Obstructing legal activities; supporting illegal digital technology industry activities of organizations and individuals.

6. Using, providing, or deploying artificial intelligence systems to infringe upon national and ethnic interests, national defense and security, social order and safety, public interests; human rights, citizen rights, and the lawful rights and interests of organizations, and individuals; and destroying fine customs and traditions of the nation.

Chapter II

DEVELOPMENT OF THE DIGITAL TECHNOLOGY INDUSTRY

Section 1

DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES, DIGITAL TECHNOLOGY PRODUCTS AND SERVICES

Article 13. Digital technology industry activities

1. Technology industry activities include the production of digital technology products and provision of digital technology services.

2. Production of digital technology products means performance of one or more of the following tasks: research and development, design, assembly, manufacturing, testing, and other tasks to produce the following digital technology products:

a) Hardware means digital technology equipment or components of digital technology equipment, including: computers, network equipment, peripheral devices; telecommunications equipment; multimedia equipment; transmission equipment; electronic equipment; electronic equipment with integrated digital technology; parts and component assemblies, electronic components, semiconductor chips, and other hardware products;

b) Software means a collection of digital instructions, commands, and data designed to control digital technology equipment to perform a specific function, including: system software; application software; utility software; tool software; digital platform software, and other software;

c) Digital contents mean the information created, processed, stored, and distributed in the form of digital data, serving purposes such as entertainment, education, communication, commerce, or other social needs. Digital content products include: text, digital data, images, audio recordings, visual recordings, or other digital formats.

3. Provision of digital technology services means performance of one or more of the following activities: consultancy, design, installation, integration, management, operation, training, digitization, data processing, warranty, maintenance, repair, refurbishment, publishing, and distribution of digital technology products; providing digital technology products in the form of services, and other digital technology services.

4. The Government shall detail this Article.

Article 14. Key digital technology products and services

1. Key digital technology products and services are those that meet one of the following criteria:

a) The domestic market has a great demand for them and they can generate a high added value;

b) The international market has a great demand and they are exportable;

c) They aim to implement key national digital transformation tasks; have positive and breakthrough impacts on technological innovation and economic efficiency for various sectors and fields.

2. The Minister of Science and Technology shall issue a list of key digital technology products and services for each period, in accordance with the management requirements of the sectors and fields.

Article 15. Digital technology products and services restricted from transfer

The list of digital technology products and services restricted from transfer; competence, order and procedures for consideration and approval of the transfer thereof, shall comply with the law on technology transfer and other relevant laws.

Section 2

RESEARCH AND DEVELOPMENT OF DIGITAL TECHNOLOGY PRODUCTS AND SERVICES

Article 16. Promotion of the research and development of digital technology products and services

1. Research and development of digital technology products and services are eligible for the highest incentives in accordance with the laws on science, technology, and innovation; and digital transformation.

2. The State allocates the funding for implementation and support for the research and development of digital technology products and services from the financial sources for development of digital technology industry as specified in Article 11 of this Law.

3. Organizations and individuals engaged in digital technology research and development activities shall be given priority and favorable conditions to use equipment at national key laboratories, technology incubators, high-tech incubators, high-tech enterprise incubators, science and technology enterprise incubators, and scientific and technological research institutions of the State.

4. Supplementary spending level for enterprises’ expenditures for digital technology research and development shall be increased upon determination of incomes subject to enterprise income tax in accordance with the law on enterprise income tax.

Article 17. Development of digital technology research and development establishments

1. Ministries, ministerial-level agencies, and local administration shall prioritize investment in establishing and developing establishments engaged in digital technology research and development and innovation in the sectors, fields, and localities under their assigned scope, tasks, and powers in line with socio-economic development goals and the orientation for digital technology industry development in each period.

2. The State shall prioritize the allocation of resources and balance the annual state budget to support and fund programs and tasks of digital technology research, development and innovation of organizations and enterprises, using financial resources for the development of the digital technology industry as prescribed in Article 11 of this Law.

Section 3

HUMAN RESOURCES FOR DIGITAL TECHNOLOGY INDUSTRY

Article 18. Development of human resources for digital technology industry

1. The State's policies to support the development of human resources for digital technology industry in educational institutions shall be as follows:

a) Promote training, retraining, and fostering activities in digital technology within the national education system;

b) Implement preferential credit policies on interest rates, conditions, and loan terms for students in digital technology training programs in accordance with the laws on education and finance;

c) Implement policies on provision of scholarships, social allowances; exemption, reduction of tuition fees, and support for tuition fees and the cost of living for learners in digital technology training programs in accordance with the laws on education and finance;

d) Develop open online learning platforms and digital technology training models that adapt to the digital transformation process, as well as interdisciplinary training that combines digital technology with other sectors and fields;

dd) Support for investment in facilities, including training equipment, laboratories, software copyrights, shared digital platforms, and other necessary technical tools for training of human resources for digital technology industry.

2. The State’s policies on support of the development of human resources for digital technology industry in enterprises and state agencies shall be as follows:

a) Support the assessment of digital technology-related skills;

b) Support cooperation and connections between enterprises and research institutes, higher education institutions, and vocational education institutions for training of human resources for digital technology industry, with a priority for small and medium-sized enterprises;

c) Organize training and fostering to enhance digital technology-related knowledge and skills for human resources for digital technology industry;

d) Provide additional income support for persons working full time in digital technology industry according to working positions approved by competent agencies or individuals.

3. Localities’ policies on support of the development of human resources for digital technology industry who work for projects of research and production of key digital technology products, semiconductor chips, and artificial intelligence systems shall be as follows:

a) Partially support the cost of hiring high-quality human resources for digital technology industry;

b) Partially support the costs of training, retraining and fostering enterprises’ human resources.

4. Organizations and individuals are encouraged to carry out activities of training, retraining, fostering, assessment, and recognition of the digital technology-related skills of learners according to widely recognized international, regional, and foreign standards.

5. Responsibilities of ministries, ministerial-level agencies, and provincial-level People's Councils:

a) The Ministry of Education and Training shall implement Clause 1 of this Article; the Ministry of Science and Technology shall implement Clause 2 of this Article, using the financial sources for digital technology industry development specified in Article 11 of this Law;

b) Provincial-level People's Councils shall allocate local budgets and regulate the criteria, conditions, order, procedures for support, support contents, and support levels specified in Clause 3 of this Article.

Article 19. Attraction of high-quality human resources for digital technology industry

1. High-quality human resources for digital technology industry are Vietnamese, overseas Vietnamese and foreigners who meet the criteria specified by the Government.

2. Foreigners who are high-quality human resources for digital technology industry shall be granted a temporary residence card with a term of 05 years and may have it extended in accordance with the law on foreigners’ entry into, exit from, transit through and residence in Vietnam. The spouse and children under 18 years of age of such a foreigner shall be granted a temporary residence card with a corresponding term; and be given by local administration and functional agencies favorable conditions and support with procedures when they seek employment and study in educational institutions in Vietnam.

3. High-quality human resources for digital technology industry shall be entitled to incentives of personal income tax in accordance with the law on personal income tax.

4. Policies for attracting human resources for digital technology industry in state agencies shall be as follows:

a) In case the agencies or units have a need for human resources for digital technology industry, human resources in organizations and enterprises who are Vietnamese citizens, wish to work in the digital technology industry as civil servants or public employees, and meet the criteria for high-quality human resources for digital technology industry shall be considered for recruitment without passing competitive examination or selection or may also be considered for appointment to leading or managerial posts without meeting conditions regarding working time, planning, and other requirements as defined. They are entitled to preferential treatment and attraction policies, and other incentives of the State for high-quality human resources as specified by the laws on cadres, civil servants, and public employees;

b) In case the agencies or units have a need for human resources for digital technology industry, civil servants or public employees who have moved to work at an organization or enterprise, meet the criteria for high-quality human resources for digital technology industry, and wish to return to work as public officials or public employees shall be given priority for recruitment and assigned a suitable working position based on their expertise, and be entitled to the regimes and policies on salary, allowance, civil servant rank, professional title class for public employees, and other regimes and policies equivalent to or higher than those they previously enjoyed. They may also be considered as special cases upon appointment of leading or managerial posts;

c) High-quality human resources for digital technology industry from digital technology organizations and enterprises may be temporarily recruited to work at state agencies or public non-business units based on the agreement of the heads of the agencies or units and the organizations or enterprises regarding the form of recruitment, working time, working position, and benefits of the recruited persons, and the consent of the recruited persons;

d) Civil servants and public employees with specialized and professional qualifications and capabilities in digital technology may be assigned, rotated, or seconded to other agencies or organizations in accordance with the laws on cadres, civil servants, and public employees.

Article 20. Attraction and preferential treatment of talents for digital technology

1. Talents for digital technology are high-quality human resources for digital technology industry who meet the criteria for talents in the field of science, technology, and innovation as defined by the laws on science, technology, and innovation.

2. Incentive and support policies for digital technology talents shall be as follows:

a) Be entitled to the incentives for high-quality human resources for digital technology industry as specified in Clauses 2 and 3 of Article 19 of this Law;

b) Be entitled to a special mechanism for salaries and bonuses that are competitive with global levels; be given priority in recruitment, employment, and appointment in accordance with the laws on cadres and civil servants; and public employees;

c) Receive support for their working environment, living space, housing, and transportation;

d) Receive support for participation in international cooperation activities concerning the digital technology industry;

dd) Receive financial and facility support for research and development in the field of digital technology;

e) Be honored, commended and rewarded in accordance with law on emulation and commendation.

3. The Government shall detail this Article.

Section 4

INFRASTRUCTURE FOR DIGITAL TECHNOLOGY INDUSTRY

Article 21. Investment and attraction of resources for digital technology industry infrastructure development

1. Investment in building digital technology industry infrastructure is a sector eligible for special investment incentives which is entitled to incentives and support under the laws on investment, taxes, land, and other relevant laws.

2. The State prioritizes arranging budget capital sources for investment in building essential and shared infrastructure of digital technology industry as follows:

a) Establishments of research, design, and pilot production of digital technology products and services;

b) National shared key laboratories of digital technology;

c) Establishments of measurement, testing, and assessment of digital technology products and services;

d) Data centers;

dd) Concentrated digital technology zones;

e) Other shared or essential infrastructure for digital technology industry.

3. Infrastructure for digital technology industry invested by the State as defined in Clause 2 of this Article is a type of infrastructure asset and is managed, exploited, and operated in accordance with the law on the management and use of public assets.

4. Organizations and enterprises may import used technology lines, equipment, machinery, and tools serving the training, research, and development of digital technology products and services, provided they meet the criteria defined by the Minister of Science and Technology.

5. The Government shall detail this Article.

Article 22. Establishment and expansion of concentrated digital technology zones

1. Conditions for establishment and expansion of concentrated digital technology zones:

a) Comply with the State's policies on digital technology and digital technology industry development;

b) Comply with the orientation and objectives of national sector master plans, regional master plans, provincial master plans, and local land use master plans;

c) Having an appropriate area and functional sub-zones to ensure favorable conditions for digital technology industry development;

d) Having a plan for establishment and expansion of concentrated digital technology zone that is consistent with the functions of the concentrated digital technology zone; meeting regulations on ensuring national defense, security, environmental protection, climate change response, protection of natural resources, and historical-cultural relics, and natural heritage;

dd) Other conditions that are consistent with development realities and management requirements.

2. The establishment and expansion of concentrated digital technology zones shall be carried out by preparation of projects for construction and business of concentrated digital technology zone infrastructure through the following methods:

a) Using the state budget in accordance with the law on public investment;

b) Investing in the form of public-private partnership;

c) Using enterprise capital.

3. Order and procedures for preparing a project for construction and business of infrastructure of concentrated digital technology zone:

a) For an investment project using the state budget, this Law, the laws on public investment, state budget, management and use of public assets, and other relevant laws shall apply.

If an investor implements an investment project in a concentrated digital technology zone, the provincial-level People's Committee shall decide to approve the investment policy and simultaneously approve the investor not through auction of land use rights or bidding for investor selection. The order and procedures for approval of the investment policy shall comply with the law on investment;

b) For a project on investment in the form of public-private partnership, the law on investment in the form of public-private partnership shall apply;

c) For an investment project using enterprise capital, the laws on investment and digital technology industry shall apply.

4. A concentrated digital technology zone is considered established or expanded from the date the competent authority:

a) Approves the investment policy of project of construction and business of infrastructure of concentrated digital technology zone for projects using public investment capital specified at Point a, Clause 2 of this Article;

b) Approves the investment policy of project of construction and business of infrastructure of concentrated digital technology zone for projects on investment in the form of public-private partnership specified at Point b, Clause 2 of this Article;

c) Approves the investment policy and simultaneously approves the investor or approves the investor implementing the project of construction and business of infrastructure of concentrated digital technology zone for projects using enterprise capital specified at Point c, Clause 2 of this Article.

5. The Government shall detail Clauses 1 and 3 of this Article.

Article 23. Recognition of a functional zone as a concentrated digital technology zone

1. A functional zone with digital technology industry activities may be considered for recognition as a concentrated digital technology zone if it satisfies the following criteria:

a) Complying with the orientation and objectives of the national sector master plan related to concentrated digital technology zones and the provincial master plan;

b) Meeting the criteria for the functions, area, construction planning, and human resources of concentrated digital technology zones.

2. Provincial-level People's Committees shall decide on the recognition of concentrated digital technology zones specified in Clause 1 of this Article.

3. The Government shall detail Clause 1 of this Article; the order and procedures for recognition of concentrated digital technology zones.

Article 24. Incentives for concentrated digital technology zones

1. Incentive policies shall apply to concentrated digital technology zones at areas with extremely difficult socio-economic conditions, in accordance with the law on investment and other relevant laws.

2. Investment projects for the construction and business of concentrated digital technology zone infrastructure, and investment projects in the digital technology industry in concentrated digital technology zones shall be entitled to incentive policies for sectors and trades eligible for special investment incentives in accordance with the law on investment and other relevant laws.

3. Investment projects for the construction and business of concentrated digital technology zone infrastructure and investment projects in the digital technology industry that use land in concentrated digital technology zones are exempt from or eligible for reduction in land rental in accordance with the law on land and other relevant laws.

4. Investors implementing projects for the construction and business of concentrated digital technology zone infrastructure may be supported by the State as follows:

a) Investment in the internal technical infrastructure system and the infrastructure connecting to the zone, including roads, infrastructure for electricity and clean water provision, water supply and drainage, wastewater and solid waste collection and treatment, and other works;

b) Organization of a public passenger transport system to the concentrated digital technology zones.

5. Investment projects for the construction of houses, service facilities, and public utilities for workers of concentrated digital technology zones are entitled to incentives in accordance with the housing law, the law on real estate business, and other relevant laws.

Article 25. Management, operation, use, and exploitation of infrastructure assets of concentrated digital technology zones

1. Infrastructure of a concentrated digital technology zone includes:

a) Digital infrastructure, which consists of telecommunications networks and the Internet; information systems, data centers, and systems for monitoring and ensuring information security;

b) Establishments for research, design, manufacturing, measurement, and pilot production; laboratories;

c) Buildings and production workshops;

d) Technical infrastructure systems, which include roads, infrastructure for electricity and clean water provision, water supply and drainage, wastewater and solid waste collection and treatment, and other technical infrastructure systems;

dd) Other works serving the activities of the concentrated digital technology zone.

2. The infrastructure of a concentrated digital technology zone funded by the state budget funds shall be managed, used, and exploited in accordance with the law on the management and use of public assets.

3. The unit in charge of management, operation, and exploitation of a concentrated digital technology zone is an organization established or assigned the task of managing, operating, and exploiting the concentrated digital technology zone; providing services to support investment, production, and business activities of digital technology products, as well as other related activities of enterprises in the concentrated digital technology zone.

4. The Government shall detail this Article.

Section 5

DIGITAL DATA IN DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES

Article 26. Management and promotion of digital data development in digital technology industry activities

1. The State shall adopt policies for management and promotion of digital data development in digital technology industry activities.

2. Organizations, enterprises, and individuals providing digital technology products and services must not impose or create commercial, technical obstacles, or other acts to prevent customers from storing digital data created upon use of these digital technology products and services, or from transferring such data for use on the digital technology products and services of other organizations, enterprises, or individuals.

Article 27. Ensuring the quality of digital data in the digital technology industry

1. Ensuring the quality of digital data in the digital technology industry means guaranteeing the accuracy, validity, integrity, completeness, timeliness, and consistency of the digital data.

2. Organizations, enterprises, and individuals are encouraged to self-assess and publish the quality of digital data in their digital technology industry activities before releasing their digital technology products and services to the market.

3. The Minister of Science and Technology shall be responsible for guiding the application of national standards and technical regulations on ensuring the quality of digital data in the digital technology industry in accordance with the law on data.

Section 6

INVESTMENT INCENTIVES AND SUPPORTS FOR DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES

Article 28. Investment incentives and support for production of digital technology products and provision of digital technology services

1. The production of digital technology products and the provision of digital technology services is a sector eligible for investment incentives which is entitled to incentives and support under the laws on investment, taxes, land, and other relevant laws.

2. The production of key digital technology products, provision of key digital technology services; production of software products; development of artificial intelligence systems; research and development, design, production, packaging, and testing of semiconductor chip products, and the investment in the construction of artificial intelligence data centers are sectors and trades eligible for special investment incentives which is entitled to incentives and support under the laws on investment, taxes, land, and other relevant laws.

3. Projects for production of key digital technology products, projects for research and development, design, production, packaging, and testing of semiconductor chip products, and projects for construction of artificial intelligence data centers with large-scale investment eligible for special investment incentives and support under the Law on Investment shall be entitled to incentives in accordance with the laws on enterprise income tax, land, and other relevant laws.

4. Projects for production of key digital technology products, projects for research and development, design, production, packaging, and testing of semiconductor chip products, and projects for construction of artificial intelligence data centers may receive the State’s direct support for the costs of factory construction, technical infrastructure, and machinery and equipment from the development investment expenditure of the local budget in accordance with the law on the state budget and other relevant laws.

Provincial-level People's Councils shall specify the criteria, conditions, order, procedures, contents, and level of support from the local budget for projects specified in this Clause in conformity with local conditions.

5. Enterprises that implement projects for the production of key digital technology products, projects for research and development, design, production, packaging, and testing of semiconductor chip products, and projects for the construction of artificial intelligence data centers are entitled to preferential treatment in accordance with the law on customs.

Article 29. Incentives and support for innovative startup projects in the digital technology industry

1. Innovative startup projects in the digital technology industry are sectors and trades eligible for special investment incentives which is entitled to incentives and support under the laws on investment, taxes, land, and other relevant laws.

2. The funding for innovative startup projects in the digital technology industry is supported directly from the local budget in accordance with the Law on the State Budget or from the digital technology industry development program for the following activities:

a) Training for development of human resources for digital technology industry;

b) Attraction of high-quality human resources for digital technology industry and talents in digital technology;

c) Research and development; pilot production;

d) Startup consultancy;

dd) Technology acquisition and technology innovation.

3. Provincial-level People's Councils shall specify the criteria, conditions, order, procedures, contents, and level of support from the local budget for the contents defined in Clause 2 of this Article in conformity with local conditions.

Section 7

DEVELOPMENT OF THE MARKET FOR THE DIGITAL TECHNOLOGY INDUSTRY

Article 30. Development of the market for digital technology enterprises

1. Development of the market for digital technology enterprises:

a) Providing the information about the market, demand, development trends of technology, standards, and international supply chains for digital technology products and services;

b) Enhancing the production capacity, quality of digital technology products and services to meet domestic and international standards, regulations, and technical requirements;

c) Promoting Vietnamese digital technology products and services on media channels;

d) Promoting the digital transformation in digital technology industry activities;

dd) Organizing supply-demand connection activities for digital technology enterprises with domestic and foreign organizations and individuals, with a priority on products and services with a competitive advantage that can be produced domestically;

e) Promoting cooperation and linkages among digital technology enterprises, institutes and universities to form an ecosystem for production of digital technology products and provision of digital technology services;

g) Supporting the people in access and use of domestically produced digital technology products and services;

h) Supporting enterprises and individuals in provision of information, promotion, introduction, exchange, and trading of digital technology products and services;

i) Other measures aimed at developing the market for digital technology enterprises.

2. The activities of development of the market for digital technology enterprises defined in Clause 1 of this Article shall be funded by the financial resources for development of the digital technology industry specified in Article 11 of this Law.

Article 31. Incentives for leasing and purchasing digital technology products and services funded by the state budget capital

1. Digital technology products and services that meet the regulations of the Minister of Science and Technology shall be entitled to incentives in contractor selection in accordance with the law on bidding.

2. Bidding packages for lease or procurement of digital technology products and services funded by the state budget capital to perform key tasks for national digital transformation or as required by a resolution of the National Assembly, the National Assembly Standing Committee or the Government, or a decision of the Prime Minister may be carried out through contractor appointment or contractor selection in special cases as specified by the law on bidding.

3. The State places orders with organizations, enterprises, and individuals researching, producing, and providing key digital technology products and services; digital technology products and services in key national projects, projects with special characteristics or requirements from the Government, the Prime Minister, ministries, branches, and localities in accordance with the laws on science, technology, and innovation; bidding.

Section 8

SUSTAINABLE DEVELOPMENT OF THE DIGITAL TECHNOLOGY INDUSTRY

Article 32. Sustainable development in the digital technology industry

1. The State adopts mechanisms to support and prioritize the implementation of reuse, recycling, re-manufacturing, refurbishment, repair, and sharing of resources to form a closed loop in the digital technology industry, ensuring resource saving and reduction of environmental pollution. Investing in, lease, procurement, and placing orders of environmentally friendly digital technology products and services is prioritized.

2. Digital technology enterprises shall be responsible for complying with the law on environmental protection; recovering and treating discarded products in the digital technology industry; and fulfilling their environmental protection tax obligations as defined by the laws on environmental protection tax and taxes.

Article 33. Development of environmentally friendly digital technology products and services

1. Environmentally friendly digital technology products and services are given priority in green procurement for investment projects and tasks funded by the state budget capital in accordance with the law on environmental protection and other relevant laws.

2. The State adopts mechanisms to support organizations and enterprises in researching, improving, and transforming digital technology industry activities to create environmentally friendly digital technology products and services in accordance with the law on environmental protection, using funds from the financial sources for digital technology industry development as specified in Article 11 of this Law.

Section 9

INFORMATION ABOUT THE DIGITAL TECHNOLOGY INDUSTRY

Article 34. National information system and digital technology industry-related database

1. The national information system on the digital technology industry is built, maintained, upgraded, and managed by the Ministry of Science and Technology to serve the state management of the digital technology industry; it connects and shares the data with national databases and the databases of ministries, ministerial-level agencies, and localities.

2. The digital technology industry-related database is part of the national information system on the digital technology industry, and includes the following information:

a) General information, information on human resources, digital technology products and services, and public financial reports of digital technology enterprises;

b) Agencies, organizations, individuals, research establishments, higher education institutions, and vocational education institutions that are engaged in or related to the digital technology industry, digital technology enterprises;

c) Digital technology products and services; key digital technology products and services; digital technology products and services restricted from transfer; used digital technology products on the List of goods banned from import; raw materials, materials, equipment, machinery, and tools for the semiconductor industry that are encouraged for investment and development; products and services applying digital technology of which the permits for regulatory sandbox are granted;

d) Information on concentrated digital technology zones;

dd) High-risk artificial intelligence systems; high-impact artificial intelligence systems; digital technology products created by artificial intelligence that require identification marks;

e) Information on projects of investment, lease, and procurement of digital technology products and services already implemented by state agencies; needs and plans for investment, lease, and procurement of digital technology products and services of state agencies;

g) Results of research and development of digital technology products and services, research topics, and intellectual property rights in the digital technology field, excluding state secrets and business secrets as defined by law;

h) Human resources and job demand forecasts in the digital technology industry;
 

i) Policies and legal normative documents related to the digital technology industry;

k) Information about digital technology-related skills;

l) Other information related to the digital technology industry.

3. The State ensures partial or full funding for investment, procurement, and lease to build, maintain, manage, operate, and upgrade the national information system on the digital technology industry and to build, maintain, and update the digital technology industry-related database, using financial sources for the digital technology industry as specified in Article 11 of this Law.

Article 35. Responsibilities for provision, collection, update, and management of the digital technology industry-related database

1. Responsibilities for provision, collection and update of the digital technology industry-related database:

a) Agencies, organizations, individuals, research establishments, higher education institutions, and vocational education institutions with activities related to the digital technology industry are responsible for providing and updating information online, or for applying methods of online data connection and sharing with the digital technology industry-related database on a quarterly basis or as requested by the state management agencies; they must ensure that the accurate and complete information is provided timely;

b) The state management agency in charge of the digital technology industry shall be responsible for collecting and updating the information in the digital technology industry-related database from the shared databases within state agencies as specified by law.

2. Management of digital technology industry-related database:

a) The digital technology industry-related database is connected with national databases and the databases of ministries, branches, and localities to update, share, exploit and utilize the information, serving the state management of the digital technology industry in accordance with this Law and other relevant laws;

b) The building, updating, maintenance, exploitation and use of the digital technology industry-related database, as well as the sharing of them with other state agencies, organizations, and individuals shall comply with the Government’s regulations;

c) The Ministry of Science and Technology shall decide on the prices of value-added products and services that use information from the national information system on the digital technology industry and the digital technology industry-related database in accordance with the law on prices.

Chapter III

SEMICONDUCTOR INDUSTRY

Article 36. Principles for development of semiconductor industry

1. Develop the semiconductor industry with a focus on creating breakthrough semiconductor chip products in various sectors and fields; close connection with the global semiconductor ecosystem, including the stages of research, design, manufacturing, packaging, and testing.

2. Semiconductor industry development must be synchronized with the electronics industry, focusing on specialized electronic equipment in various sectors and fields.

3. Develop human resources for the semiconductor industry, ensuring the quantity and quality of human resources for its development requirements.

4. Encourage foreign investment attraction and mobilize domestic and foreign resources to promote the development of semiconductor industry, with the aim of mastering the technology, design, and manufacturing of semiconductor chips.

Article 37. Semiconductor industry development strategies

1. A semiconductor industry development strategy is formulated on the principles defined in Article 36 of this Law and is based on the socio-economic development strategy and management requirements of each period.

2. Basic contents of the semiconductor industry development strategy:

a) Perspectives, vision, and objectives;

b) Tasks;

c) Implementation solutions;

d) Key programs, schemes, and projects;

dd) Implementation plans and resources.

3. The Ministry of Science and Technology shall assuming the prime responsibility for, and coordinate with ministries, ministerial-level agencies, relevant agencies, and local administrations to formulate and submit the semiconductor industry development strategy to the Prime Minister for promulgation, ensuring the conformity with practical conditions.

Article 38. Semiconductor industry

1. Research and development in semiconductors.

2. Manufacturing of raw materials and materials for the semiconductor industry.

3. Manufacturing of equipment, machinery, and tools for the semiconductor industry.

4. Design of semiconductor products.

5. Manufacturing of semiconductor products.

6. Packaging and testing of semiconductor products.

Article 39. Specific mechanisms and policies for semiconductor industry development

1. The manufacturing of raw materials, materials, equipment, machinery, and tools for the semiconductor industry which are included in the List of raw materials, materials, equipment, machinery, and tools for the semiconductor industry encouraged for investment and development is the sector eligible for special investment incentives under the law on investment and other relevant laws.

2. Enterprises performing semiconductor chip design projects are eligible for financial support for human resource training, research and development, pilot production, and the procurement of machinery, equipment, technology, and technology innovation from the local budget as defined by the law on the state budget or from the financial sources for digital technology industry development as specified in Article 11 of this Law.

Provincial-level People's Councils shall specify the criteria, conditions, order, procedures, contents, and level of support from the local budget for the contents defined in this Clause in conformity with local conditions.

3. Projects for manufacturing, packaging, and testing of semiconductor chip products may import used technology lines, equipment, machinery, and tools that directly serve the production, provided that they meet the criteria specified by the Minister of Science and Technology.

4. The Minister of Science and Technology shall promulgate:

a) The list of semiconductor materials, raw materials, equipment, machinery, and tools for the semiconductor industry that are encouraged for investment and development as stipulated in Clause 1 of this Article;

b) The criteria for used lines of technology, equipment, machinery, and tools that are eligible for importation to directly serve projects for manufacturing, packaging, and testing of semiconductor chip products defined in Clause 3 of this Article.

5. Enterprises must certify their compliance with the criteria specified in Clause 4 of this Article to be eligible for the support and incentive mechanisms in this Article and shall be responsible for the accuracy of the information provided.

Article 40. Support and incentives for enterprises engaged in the semiconductor supply chain

1. A project for manufacturing of supporting products directly used in the semiconductor industry means a project that produces raw materials, supplies, and components to directly supply projects for manufacturing, packaging, and testing of semiconductor chip products.

2. A project as defined in Clause 1 of this Article shall be eligible for support and incentives as provided for projects for manufacturing, packaging, and testing of semiconductor chip products specified in Clauses 2, 3, and 4 of Article 28 of this Law.

3. An enterprise implementing a project as defined in Clause 1 of this Article shall be eligible for the preferential treatment specified in Clause 5 of Article 28 of this Law.

4. On-site export and import procedures between export processing enterprises implementing projects for manufacturing, packaging, and testing of semiconductor chip products, export processing enterprises implementing projects for manufacturing of electronic equipment, and export processing enterprises implementing projects for supporting products directly used in the semiconductor industry according to the delivery and receipt instructions of foreign traders shall comply with the law on customs.

Foreign traders’ income arising in Vietnam from on-site export and import activities shall be handled in accordance with the law on enterprise income tax and shall be guaranteed not to be subject to double taxation.

5. An enterprise implementing a project for manufacturing of electronic equipment that meets the criteria defined by the Minister of Science and Technology is eligible for support and incentives regarding enterprise income tax in accordance with the law on enterprise income tax.

Enterprises must certify their compliance with the criteria for being eligible for the incentives in this Clause and shall be responsible for the accuracy of the information provided.

6. Projects for manufacturing of supporting products directly used in the semiconductor industry and projects for manufacturing of electronic equipment may be supported with partial or full funding for pilot production, technology acquisition and technology innovation in accordance with the law on technology transfer from the local budget in accordance with the law on the state budget or from the financial sources for digital technology industry development as defined in Article 11 of this Law.

Provincial-level People's Councils shall specify the criteria, conditions, order, procedures, contents, and level of support from the local budget for projects specified in this Clause in conformity with local conditions.

Chapter IV
ARTIFICIAL INTELLIGENCE

Article 41. Principles for the development, provision and use of artificial intelligence

1. Principles for the development, provision and use of artificial intelligence:

a) To serve the prosperity and happiness of humanity, be human-centric, enhance work efficiency and productivity, and promote smartening; to ensure inclusive, flexible, fair, and non-discriminatory access; to respect national and moral values; to ensure human rights, citizen rights, and the legitimate rights and interests of organizations and individuals;

b) To ensure transparency, accountability, and explainability; to ensure that it does not exceed human control;

c) To ensure cyber safety and security;

d) To ensure compliance with law regulations on data and personal data protection;

dd) To ensure the controllability of algorithms and artificial intelligence models;

e) To control risks throughout the lifecycle of artificial intelligence systems;

g) To ensure compliance with the law on consumer rights protection and other relevant laws.

2. Ministers and heads of ministerial-level agencies shall, based on the actual situation, guide the principles for the development, provision and use of artificial intelligence in the assigned sectors and fields as defined in this Article.

Article 42. Strategy for research, development, and application of artificial intelligence

1. The strategy for research, development, and application of artificial intelligence is formulated on the basis of socio-economic development, national defense and security orientations; global technological trends; and national conditions, potential and strengths with the aim of effective, sustainable, and responsible research, development, and application of artificial intelligence in all sectors and fields.

2. Basic contents of the strategy for research, development, and application of artificial intelligence:

a) Perspectives, vision, and objectives;

b) Tasks;

c) Implementation solutions;

d) Key programs, schemes, and projects;

dd) Implementation plans and resources.

3. The strategy for research, development, and application of artificial intelligence is developed for each period and has annual implementation plans.

4. The Ministry of Science and Technology shall assuming the prime responsibility for, and coordinate with ministries, ministerial-level agencies, and local administrations in, formulating and submitting the strategy for research, development, and application of artificial intelligence to the Prime Minister for promulgation.

Article 43. Management of artificial intelligence systems

1. A high-risk artificial intelligence system is an artificial intelligence system that, in certain uses, has the potential to cause serious risks and harm to human health, human rights, citizen rights, and the legitimate rights and interests of organizations and individuals, as well as to public interests, social order and safety, excluding the following cases:

a) The system is intended to perform one or more specific tasks with a narrow scope of impact;

b) The system is intended to support humans in optimizing work results;

c) The system is intended to check for errors in tasks previously completed by humans and is not meant to replace human decisions.

2. A high-impact artificial intelligence system is an artificial intelligence system used for multiple purposes, with a large number of users, a large number of parameters, and a large volume of data.

3. The management requirements for the artificial intelligence systems specified in Clauses 1 and 2 of this Article include:

a) Technical requirements;

b) Transparency in information storage and provision;

c) Data governance;

d) Monitoring and inspection;

dd) Cyber security and safety;

e) Other necessary requirements.

4. The Government shall detail Clause 3 of this Article in accordance with the management requirements for artificial intelligence systems in each specific sector and field.

Article 44. Regulations on identification marks for artificial intelligence systems

1. An artificial intelligence system interacting directly with humans must provide a notification to the users that they are interacting with an artificial intelligence system, except for cases where the users are obviously aware of the interaction with the artificial intelligence system.

2. Digital technology products on the List of digital technology products created by artificial intelligence must have identification marks that may be recognized by a user or a machine.

3. The Minister of Science and Technology shall be responsible for:

a) Promulgating the List of digital technology products created by artificial intelligence as specified in Clause 2 of this Article;

b) Organizing inspection of the implementation of Clauses 1 and 2 of this Article.

Article 45. Responsibilities of entities in development, provision and use of artificial intelligence systems

1. Entities involved in the development, provision and use of artificial intelligence systems include:

a) Entities developing artificial intelligence systems that are organizations or individuals conducting research and development activities of artificial intelligence systems;

b) Entities providing artificial intelligence systems that are organizations or individuals placing the artificial intelligence systems on the market under their own brand names;

c) Entities using artificial intelligence systems that are organizations or individuals with management authority over the artificial intelligence systems.

2. Entities developing artificial intelligence systems shall be responsible for complying with the principles defined in Article 41 of this Law.

3. An entity providing the artificial intelligence system shall be responsible for:

a) Complying with the principles specified in Article 41 of this Law;

b) Complying with Article 44 of this Law;

c) Complying with the management requirements defined in Article 43 of this Law upon provision of high-risk artificial intelligence systems and high-impact artificial intelligence systems.

4. An entity using a artificial intelligence system shall be responsible for:

a) Complying with the principles specified at Points a, b, c, d, e, and g Clause 1 and Clause 2, Article 41 of this Law;

b) Complying with the management requirements defined in Article 43 of this Law upon use of high-risk artificial intelligence systems and high-impact artificial intelligence systems.

CHAPTER V

DIGITAL ASSETS

Article 46. Digital assets

Digital assets are assets as stipulated by the Civil Code, which are represented as digital data, and are created, issued, stored, transferred, and authenticated by digital technology in the electronic environment.

Article 47. Classification of digital assets

1. Digital assets are classified according to one or more of the following criteria:

a) Purpose of use;

b) Technology;

c) Other criteria.

2. Digital assets include:

a) Virtual asset in the electronic environment is a type of digital asset that may be used for exchange or investment. Virtual assets do not include securities, digital forms of fiat money, and other financial assets as defined by civil and financial laws;

b) Crypto asset is a type of digital asset that uses an encryption technology or a digital technology with the similar function to authenticate the asset during its creation, issuance, storage, and transfer. Crypto assets do not include securities, digital forms of fiat money, and other financial assets as defined by civil and financial laws;

c) Other digital assets.

Article 48. Management of digital assets

1. The contents of digital asset management include:

a) The creation, issuance, storage, transfer, and establishment of ownership rights of digital assets;

b) The rights and obligations of parties for activities related to digital assets;

c) Measures to ensure cyber security and safety; prevention and combat of money laundering, terrorism financing and financing of the proliferation of weapons of mass destruction;

d) Inspection, examination, and handling of violations of the law;

dd) Business conditions for the provision of services related to crypto assets;

e) Other management contents.

2. The authority and content of digital asset management in Clause 1 of this Article, and the classification of digital assets at Point c, Clause 1 and Point c, Clause 2, Article 47 of this Law, shall comply with the Government's regulations, in line with the practical conditions and management requirements of each sector and field.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 49. Amending, supplementing, replacing and repealing a number of articles of relevant laws

1. To repeal Clauses 9, 10, 11, and 12 Article 4; Section 3 and Section 4 Chapter III of the Law on Information Technology No. 67/2006/QH11, which was amended and supplemented by Law No. 21/2017/QH14, Law No. 20/2023/QH15, and Law No. 24/2023/QH15.

2. To amend and supplement Point a, Clause 1, Article 5 of the Law on High Technologies No. 21/2008/QH12, which was amended and supplemented by Law No. 32/2013/QH13 and Law No. 67/2014/QH13, as follows:

“a) Information technology, digital technology;”.

3. To add Clause 17 after Clause 16, Article 4 of the Law on Personal Income Tax No. 04/2007/QH12, which was amended and supplemented by Law No. 26/2012/QH13, Law No. 71/2014/QH13, Law No. 31/2024/QH15, Law No. 48/2024/QH15, and Law No. 56/2024/QH15, as follows:

“17. Incomes including salaries and wages of high-quality human resources for digital technology industry that are exempted from personal income tax for 05 years from the date of signing the first contract with a Vietnamese agency, organization, or individual, in the following cases:

a) Income earned from digital technology industry projects in concentrated digital technology zones;

b) Income earned from research and development projects, manufacturing of key digital technology products, semiconductor chips, artificial intelligence systems;

c) Income from training of human resource for the digital technology industry.”.

4. To add Clause 8a after Clause 8 and before Clause 9, Article 154 of the Labor Code No. 45/2019/QH14 as follows:

“8a. High-quality human resources for digital technology industry as defined by the law on digital technology industry.”

5. To replace the phrase “concentrated information technology zone” with “concentrated digital technology zone” in the following laws and resolutions:

a) Clause 22, Article 79 and Clause 1, Article 202 of the Land Law No. 31/2024/QH15, which was amended and supplemented by Law No. 43/2024/QH15, Law No. 47/2024/QH15, and Law No. 58/2024/QH15;

b) Clause 1, Article 24 of the Law No. 39/2024/QH15 on the Capital, which was amended and supplemented by Law No. 47/2024/QH15, Law No. 55/2024/QH15, Law No. 57/2024/QH15, Law No. 58/2024/QH15, and Law No. 65/2025/QH15;

c) Clause 5, Article 2 and Clause 2, Article 16 of the Law on Urban and Rural Planning No. 47/2024/QH15;

d) Article 36a of the Law on Investment No. 61/2020/QH14, which was amended and supplemented by Law No. 72/2020/QH14, Law No. 03/2022/QH15, Law No. 05/2022/QH15, Law No. 08/2022/QH15, Law No. 09/2022/QH15, Law No. 20/2023/QH15, Law No. 26/2023/QH15, Law No. 27/2023/QH15, Law No. 28/2023/QH15, Law No. 31/2024/QH15, Law No. 33/2024/QH15, Law No. 43/2024/QH15, and Law No. 57/2024/QH15;

dd) Point b, Clause 1, Article 3 and Clause 3, Article 9 of Resolution No. 81/2023/QH15 dated January 9, 2023 of the National Assembly, on the National Overall Master Plan for the 2021-2030 period, with a vision toward 2050;

e) Point d, Clause 1, Article 8 of Resolution No. 98/2023/QH15 dated June 24, 2023, of the National Assembly on experimentation of a number of special mechanisms and policies for development of Ho Chi Minh City;

g) Clause 3, Point a Clause 5 Article 11 and Point a Clause 2 Article 14 of Resolution No. 136/2024/QH15 dated June 26, 2024 of the National Assembly on the organization of the urban administration model and pilot implementation of a number of special mechanisms and policies for development of Da Nang city,

Article 50. Effect

1. This Law takes effect on January 01, 2026, except for cases prescribed in Clause 2 of this Article.

2. Articles 11, 28, and 29 of this Law takes effect on July 01, 2025.

3. In case there are conflicting provisions on the same matter between this Law and other laws or resolutions of the National Assembly, this Law shall apply. However, if another legal normative document provides more preferential or favorable mechanisms or policies than those defined in this Law, the beneficiaries of such preferences shall apply the most beneficial preferential level.

Article 51. Transitional provisions

1. Concentrated information technology zones that have been planned, established, recognized, expanded, and are currently operating in accordance with the law shall be automatically converted into concentrated digital technology zones and operate in accordance with this Law.

2. Within 02 years from the effective date of this Law, if the laws, resolutions of the National Assembly, the ordinances, resolutions of the National Assembly Standing Committee have not been amended or supplemented, the Government shall be assigned the task of promulgating normative legal documents to address difficulties and obstacles in digital technology industry development as defined in the laws, resolutions of the National Assembly, the ordinances, resolutions of the National Assembly Standing Committee for unified application, and periodically report to the National Assembly Standing Committee; for cases related to laws and resolutions of the National Assembly, the Government shall report to the National Assembly at its nearest session.

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This Law was adopted on June 14, 2025, by the XV^thNational Assembly of the Socialist Republic of Vietnam at its 9^th session.

THE CHAIRMAN OF THE NATIONAL ASSEMBLY

Tran Thanh Man