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

LAW

On the Digital Technology Industry^[1]

Pursuant to the Constitution of the Socialist Republic of Vietnam;

The National Assembly promulgates the Law on the Digital Technology Industry.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Law prescribes the development of the digital technology industry, the semiconductor industry, artificial intelligence, digital assets, and rights and responsibilities of related agencies, organizations and individuals.

2. This Law does not regulate digital technology industry activities that only serve national defense and security purposes, and cipher activities that aim to protect information being state secrets.

Article 2. Subjects of application

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

Article 3. Interpretation of terms

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

2. Digital technology industry means a techno-economic sector that is based on the combination of science, technology, innovation and digital transformation to create digital technology products and services; and is the next step in the development of the information technology industry.

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

4. Digital technology industry manpower means people with qualifications, skills and specialized knowledge in digital technology who participate in manufacture of digital technology products, provision of digital technology services, and management of digital technology industry activities.

5. Digital technology enterprise means an enterprise that manufactures digital technology products or provides digital technology services.

6. Concentrated digital technology zone means a functional area where concentrate research and development activities and activities of supporting, training, promoting innovation, incubating digital technology and digital technology enterprises, manufacturing and trading in digital technology products and services, providing infrastructure, and providing services to organizations, enterprises and individuals, and other activities.

7. Semiconductor industry means an industry that conducts research and development activities, designs, manufactures, packages and tests semiconductor products and manufactures equipment, machinery and tools to serve these activities. The semiconductor industry plays an essential and fundamental role in the digital technology industry.

8. Semiconductor products include semiconductor materials, and electronic devices or components made from semiconductor materials; and constitute one of the important inputs to create digital technology products.

9. Artificial intelligence system means a machine-based system that is designed to operate with different levels of autonomy and becomes capable of adapting after being deployed to achieve explicit or implicit goals, inferring from the input data it receives to create predictions, content, recommendations and decisions that are likely to affect the real environment or electronic environment. An artificial intelligence system is a digital technology product that integrates hardware, software and data.

Article 4. Policies for development of the digital technology industry

1. To mobilize investment resources for research and development, designing and technology transfer; to gradually master digital technology; to build shared-use digital technology industry infrastructure facilities of regional and national scales to promote digital technology industry activities.

2. To train and develop digital technology industry manpower; to develop education institutions specialized in the digital technology; to adopt special incentive mechanisms to attract and preferentially treat high-quality digital technology industry manpower and digital technology talents.

3. To adopt regulatory sandboxes for digital technology application products and services in various sectors and fields, covering a mechanism to exclude liability for participating agencies, organizations, enterprises and individuals.

4. To adopt incentive mechanisms on land, credit and tax and other incentive mechanisms in research, testing, development, manufacture and application of digital technology products and services.

5. To develop the market for the digital technology industry; to adopt mechanisms for order placement, prioritizing the investment in, and lease and procurement of, digital technology products and services with state budget funds.

6. To develop digital data in digital technology industry activities into important resources and means of production and a foundation for researching, and promoting the development of, the digital technology industry.

7. To boost the development and application of artificial intelligence in various sectors, fields and aspects of socio-economic life; to develop artificial intelligence into a new production method; to strongly promote national internal capacity, creating new economic models with outstanding productivity and value. The State shall adopt the most incentive policies to promote research, development, deployment and use of artificial intelligence.

8. To adopt outstanding incentive policies to develop the semiconductor industry, forming a Vietnamese semiconductor ecosystem.

9. To develop a sustainable digital technology industry, ensuring energy conservation and efficiency, and minimizing negative impacts on the environment.

Article 5. State management of the digital technology industry

1. Contents of state management:

a/ Formulating, promulgating, and organizing the implementation of, legal documents, strategies, master plans, plans, programs, schemes, projects and policies on development of the digital technology industry; standards, technical regulations, technical requirements, techno-economic norms, and regulations on product and service quality in the digital technology industry;

b/ Performing statistics, measurement and reporting work concerning the digital technology industry;

c/ Managing concentrated digital technology zones; and the national information system and database on the digital technology industry;

d/ Conducting public communication and dissemination about policies and laws on the digital technology industry;

dd/ Managing the training, refresher training and development of digital technology industry manpower;

e/ Granting, suspending, terminating, and revoking licenses and certificates concerning the digital technology industry;

g/ Implementing international cooperation concerning the digital technology industry;

h/ Carrying out inspection and examination, resolving complaints and denunciations, and handling violations concerning the digital technology industry.

2. State management responsibilities:

a/ The Government shall perform the unified state management of the digital technology industry;

b/ The Ministry of Science and Technology shall be held responsible before the Government for performance of the state management of the digital technology industry;

c/ Ministries, ministerial-level agencies, the Minister of National Defense 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 in the sectors, fields and localities within the ambit of their assigned tasks and powers.

Article 6. International cooperation concerning the digital technology industry

1. Concluding and acceding to treaties and international agreements; participating in overseas international organizations, societies and associations in the digital technology industry.

2. Developing a network of overseas representatives of Vietnam’s digital technology industry.

3. Supporting the development of Vietnam’s digital technology market abroad; organizing research and development, training, consultancy, international conferences and seminars, and international trade promotion activities for Vietnam’s digital technology products and services; formulating and implementing international cooperation programs and projects on the digital technology industry within the framework of bilateral and multilateral agreements.

4. Transferring digital technologies and digital technology products and services from foreign countries to Vietnam and vice versa.

5. Supporting Vietnamese digital technology enterprises to cooperate with foreign digital technology enterprises, expanding international markets, establishing overseas representative offices and branches, aiming to develop into multinational enterprises, enhance global competitiveness and develop international markets.

6. Proactively cooperating and connecting with the semiconductor industry ecosystems of strategic partners; promoting joint venture activities between Vietnamese enterprises and foreign investors to implement investment projects on manufacture of semiconductor products in Vietnam; cooperating in research and development, designing, manufacture 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; regulations on the application of international standards, regional standards, foreign standards 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 declaration of national standards, and guide the application of standards on the digital technology industry to applied digital technology products and services in the sectors and fields under their management.

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

4. The State shall support digital technology enterprises to participate in the formulation and application of international standards under the Program on development of the digital technology industry.

Article 8. Regulatory sandboxes for digital technology products and services

Organizations and enterprises may participate in regulatory sandboxes for digital technology products and services in accordance with the law on science, technology and innovation and the law on the digital technology industry.

Article 9. Program on development of the digital technology industry

1. The Program on development of the digital technology industry is a collection of contents and tasks on activities to promote, support and boost the development of the digital technology industry, which shall be 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 Program on development of the digital technology industry shall be covered by the financial source for development of the digital technology industry specified in Article 11 of this Law.

Article 10. Assurance of cybersecurity in digital technology industry activities

Agencies, organizations and individuals participating in, or related to, digital technology industry activities shall comply with the laws on cyberinformation security, cybersecurity, data, and personal data and other relevant laws.

Article 11. Finances for development of the digital technology industry

1. Financial sources for development of the digital technology industry:

a/ State budget sources for science, technology, innovation and digital transformation as prescribed by the laws on the state budget; science, technology and innovation; and digital transformation;

b/ State budget sources for development investment expenditures and recurrent expenditures for economic activities as prescribed by the law on the state budget; and the Investment Support Fund as prescribed by the investment law;

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 as prescribed by law.

2. The formulation of plans and cost estimates, and the allocation, management and use of annual state budget funds specified at Point a, Clause 1 of this Article must comply with the laws on the state budget; science, technology, and innovation; public investment; and digital transformation.

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

Article 12. Prohibited acts

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

2. Infringing upon intellectual property rights in the digital technology industry.

3. Using digital technology products and services to commit violations of law.

4. Forging or deceiving to enjoy preferential policies and support from the State; or to be entitled to exclusion of liability in controlled testing of digital technology application products and services.

5. Obstructing lawful activities; or supporting illegal activities of organizations and individuals in the digital technology industry.

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

Chapter II

DEVELOPMENT OF THE DIGITAL TECHNOLOGY INDUSTRY

Section 1

DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES AND DIGITAL TECHNOLOGY PRODUCTS AND SERVICES

Article 13. Digital technology industry activities

1. Digital technology industry activities include manufacture of digital technology products and provision of digital technology services.

2. Manufacture of digital technology products is the implementation of one or several of jobs related to research and development, designing, assembly, manufacture, testing and inspection of digital technology products and other jobs to manufacture the following digital technology products:

a/ Hardware products that are digital technology equipment and parts thereof, including: computers, network devices, peripherals; telecommunications devices; multimedia devices; transmission devices; electronic devices; digital technology-integrated electronic devices; components and assemblies, electronic components, semiconductor chips and other hardware products;

b/ Software products that are sets of instructions, commands and digital data designed to operate digital technology equipment to perform certain functions, including: system software; application software; utility software; tool software; digital platform software and other software products;

c/ Digital content products that are information created, processed, stored and distributed in the form of digital data, serving the purposes of entertainment, education, communications and commerce or other social needs. Digital content products include: texts, digital data, images, audio recordings, video recordings or other digital formats.

3. Provision of digital technology services is the performance of one or several of the activities of consultancy, designing, installation, integration, management, operation, training, digitization, data processing, warranty, maintenance, repair, refurbishment, publishing and distribution of digital technology products; and provision of 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 digital technology products and services meeting one of the following criteria:

a/ Being products and services for which the domestic market has great demand and which create high added value;

b/ Being products and services for which the world market has demand and which have export potential;

c/ Being products and services serving the implementation of key tasks on national digital transformation; having positive and breakthrough impacts on technological innovation and economic efficiency in certain sectors and fields.

2. The Minister of Science and Technology shall promulgate a List of key digital technology products and services in each period in conformity with the management requirements of sectors and fields.

Article 15. Digital technology products and services restricted from transfer

The List of digital technology products and services restricted from transfer; and the competence, order and procedures for considering and approving the transfer of digital technology products and services restricted from transfer must 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 research and development of digital technology products and services

1. Activities of research and development of digital technology products and services will be entitled to the highest incentives prescribed by the laws on science, technology and innovation; and digital transformation.

2. The State shall allocate funds to implement and support research and development of digital technology products and services from the financial sources for digital technology industry development specified in Article 11 of this Law.

3. Organizations and individuals conducting digital technology research and development activities shall be given with priorities and assisted in using equipment at national key laboratories, technology incubators, hi-tech incubators, hi-tech enterprise incubators, science and technology enterprise incubators, and state-owned science and technology research facilities.

4. Enterprises’ expenditures for digital technology research and development will be entitled to increase in additional expenditure levels when determining income subject to corporate income tax in accordance with the law on corporate income tax.

Article 17. Development of digital technology research and development facilities

1. Ministries, ministerial-level agencies and local administrations shall prioritize investment in establishing and developing facilities to conduct research and development and innovation activities concerning digital technology in the sectors, fields and geographical areas under their management and within the ambit of their tasks and powers in conformity with socio-economic development goals and orientations for digital technology industry development in each period.

2. The State shall prioritize allocating resources and balancing annual state budget funds to provide support and funds for digital technology research and development and innovation programs and tasks of organizations and enterprises from the financial sources for digital technology industry development specified in Article 11 of this Law.

Section 3

DIGITAL TECHNOLOGY INDUSTRY MANPOWER

Article 18. Development of digital technology industry manpower

1. The State shall adopt policies to support the development of digital technology industry manpower in education institutions, specifically as follows:

a/ Promoting training, reskilling and upskilling in digital technology in the national education system;

b/ Adopting preferential credit policies in terms of loan interest rates, conditions and terms for students of digital technology disciplines in accordance with the laws on education and finance;

c/ Adopting policies on grant of scholarships and social subsidies; tuition fee exemption and reduction, provision of part of tuition fees and living costs for students of digital technology disciplines in accordance with the laws on education and finance;

d/ Developing open online teaching and learning platforms and digital technology training models that adapt to the digital transformation process, and interdisciplinary training combining digital technology with other sectors and fields;

dd/ Supporting investment in physical foundations, including training equipment, laboratories, software copyright, shared-use digital platforms, and other necessary technical tools for training digital technology industry manpower.

2. The State shall adopt policies to support the development of digital technology industry manpower in enterprises and state agencies, specifically as follows:

a/ Supporting the assessment of digital technology skills;

b/ Supporting cooperation and connection between enterprises and research institutes, higher education institutions and vocational education institutions in training digital technology industry manpower, with priority given to small- and medium-sized enterprises;

c/ Organizing training and refresher training to improve digital technology knowledge and skills for digital technology industry manpower;

d/ Providing support in the form of additional income for full-time digital technology industry manpower based on job positions approved by competent agencies and persons.

3. Localities shall adopt policies to support the development of digital technology manpower working at projects on research and manufacture of key digital technology products, semiconductor chips and artificial intelligence systems, specifically as follows:

a/ Providing partial support for the cost of hiring high-quality digital technology industry manpower;

b/ Providing partial support for the cost of training, reskilling and upskilling to improve the quality of manpower of enterprises.

4. To encourage organizations and individuals to train, reskill, upskill, evaluate, and recognize digital technology skills of, learners according to widely recognized international, regional or 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 development of the digital technology industry specified in Article 11 of this Law;

b/ Provincial-level People’s Councils shall allocate local budget funds for, and specify criteria, conditions, procedures, contents and levels of, support specified in Clause 3 of this Article.

Article 19. Attraction of high-quality digital technology industry manpower

1. High-quality digital technology industry manpower includes Vietnamese, overseas Vietnamese and foreigners who meet the criteria prescribed by the Government.

2. Foreigners who are recognized as high-quality digital technology industry manpower shall be granted temporary residence cards which have a validity period of 5 years and shall be renewed in accordance with the law on foreigners’ entry into, exit from, transit through and residence in, Vietnam. Spouses and children under 18 years of age of foreigners who are recognized as high-quality digital technology industry manpower shall be granted temporary residence cards with a term corresponding to the term of the cards granted to these foreigners; and shall be assisted by local administrations and competent agencies in performing procedures when seeking jobs and enrolling and studying at education institutions in Vietnam.

3. High-quality digital technology industry manpower will be entitled to personal income tax incentives according to the law on personal income tax.

4. Policies to attract digital technology industry manpower in state agencies:

a/ Employees of organizations and enterprises who are Vietnamese citizens, have the desire and meet the criteria for being recognized as high-quality digital technology industry manpower will be considered and admitted to work as civil servants or public employees without having to go through examination or consideration for recruitment; be considered for appointment to leadership and management positions without having to meet the conditions on working period and personnel planning and other conditions if the recruiting agencies or units have demand therefor; and be entitled to the State’s other policies on attraction of, and preferential treatment for, high-quality manpower in accordance with the law on cadres and civil servants and the law on public employees;

b/ In case former civil servants or public employees, who have shifted to work at organizations and enterprises and meet the criteria for being recognized as high-quality digital technology manpower, wish to return to work as civil servants and public employees, they will be given with priority to be admitted to work as civil servants and public employees, arranged to job positions suitable to their expertise and qualifications, and entitled to regimes and policies on salary, allowances, civil servant ranks and public employee title grades and other regimes and policies equivalent to or higher than the previously applied regimes and policies; they will be regarded as falling into special cases when considering appointing them to leadership and management positions if the recruiting agencies or units have demand therefor;

c/ High-quality digital technology manpower in digital technology organizations and enterprises may be admitted to work for a certain period at state agencies or public non-business units based on the agreement between heads of admitting agencies or units and the organizations or enterprises on the form of admission, working period, job position and benefits of to-be-admitted persons; at the same time the consent of to-be-admitted persons shall be obtained;

d/ Civil servants and public employees with capacity and professional qualifications and skills in digital technology may be transferred, rotated or seconded to other agencies and organizations in accordance with the law on cadres and civil servants and the law on public employees.

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

1. Digital technology talents are those among high-quality digital technology industry manpower who meet the criteria for being recognized as talents in the field of science, technology and innovation in accordance with the law on science, technology and innovation.

2. Support and incentive policies for digital technology talents:

a/ The incentives applicable to high-quality digital technology industry manpower specified in Clauses 2 and 3, Article 19 of this Law;

b/ Special mechanisms on salaries and bonuses that are internationally competitive; priority in recruitment, employment and appointment in accordance with the law on cadres and civil servants and the law on public employees;

c/ Support in terms of working environment, living space, housing and means of transport;

d/ Support for participating in international cooperation activities on the digital technology industry;

dd/ Support in terms of finances and physical facilities for research and development in the field of digital technology;

e/ Policies on honoring and commendation in accordance with the law on emulation and commendation.

3. The Government shall detail this Article.

Section 4

DIGITAL TECHNOLOGY INDUSTRY INFRASTRUCTURE

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

1. Activities of investment in the construction of digital technology industry infrastructure are considered sectors and trades eligible for special investment incentives and will be entitled to incentives and supports in accordance with the laws on investment; tax; and land and other relevant laws.

2. The State shall prioritize the allocation of state budget funds for investment in the construction of essential and shared-use digital technology industry infrastructure facilities, specifically as follows:

a/ Facilities for research, designing and trial production of digital technology products and services;

b/ National shared-use key laboratories for digital technology;

c/ Facilities for measuring, testing and evaluating digital technology products and services;

d/ Data centers;

dd/ Concentrated digital technology zones;

e/ Other essential and shared-used digital technology industry infrastructure facilities.

3. Digital technology industrial infrastructure facilities invested by the State as specified in Clause 2 of this Article constitute a type of infrastructure asset and shall be managed, exploited and operated in accordance with the law on management and use of public assets.

4. Organizations and enterprises may import used technological lines, equipment, machinery and tools for training, research and development of digital technology products and services that meet the criteria specified 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 a concentrated digital technology zone:

a/ Conforming with the State’s policies on development of digital technology and the digital technology industry;

b/ Conforming with the orientations and objectives of national sectoral master plans, regional master plans, provincial master plans and local land-use master plans;

c/ Having an appropriate scale and functional sub-zones to facilitate the development of the digital technology industry;

d/ Having an establishment and expansion plan that conforms with the functions of the concentrated digital technology zone; complying with regulations on assurance of national defense, security, environmental protection and response to climate change, and protection of natural resources, historical and cultural relics and natural heritage;

dd/ Other conditions in conformity with development reality and management requirements.

2. The establishment and expansion of concentrated digital technology zones shall be carried out through the formulation of investment projects for construction and commercial operation of infrastructure of concentrated digital technology zones in the following forms:

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

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

c/ Using capital of enterprises.

3. The order and procedures for formulating an investment project on construction and commercial operation of infrastructure of a concentrated digital technology zone:

a/ In case the investment project is funded by the state budget, it must comply with this Law and the laws on public investment; the state budget; and management and use of public assets and other relevant laws.

For an investor implementing investment projects in the concentrated digital technology zone, the provincial-level People’s Committee shall decide to approve the investment policy and the investor without organizing an auction for land use rights or a bidding to select investors. The order and procedures for approving the investment policy must comply with the law on investment;

b/ In case the investment project is carried out in the form of public-private partnership, it must comply with the law on investment in the form of public-private partnership;

c/ In case the investment project is funded by capital of enterprises, it must comply with the laws on investment and digital technology industry.

4. A concentrated digital technology zone shall be considered to have been established or expanded from the date the competent authority:

a/ Approves the investment policy for the project on investment in the construction and commercial operation of infrastructure of the concentrated digital technology zone, for projects using public investment capital as specified at Point a, Clause 2 of this Article;

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

c/ Approves the investment policy and the investor or approves the investor to implement the project on investment in the construction and commercial operation of infrastructure of the concentrated digital technology zone, for projects using capital of enterprises as 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 functional areas as concentrated digital technology zones

1. A functional area where digital technology industry activities are being carried out may be considered for recognition as a concentrated digital technology zone if meeting the following criteria:

a/ Conforming with the orientations and objectives of the national sectoral master plan related to concentrated digital technology zones and provincial master plans;

b/ Meeting the criteria on functions, area, construction master plans and manpower of concentrated digital technology zones.

2. Provincial-level People’s Committees shall decide to recognize concentrated digital technology zones specified in Clause 1 of this Article.

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

Article 24. Incentives for concentrated digital technology zones

1. Concentrated digital technology zones will be entitled to investment incentive policies for geographical areas with extremely difficult socio-economic conditions in accordance with the law on investment and other relevant laws.

2. Investment projects on construction and commercial operation of infrastructure of concentrated digital technology zones and investment projects in the field of the digital technology industry in concentrated digital technology zones will be entitled to investment incentive policies applicable to sectors and trades eligible for special investment incentives in accordance with the law on investment and other relevant laws.

3. Investment projects on construction and commercial operation of infrastructure of concentrated digital technology zones and investment projects in the field of the digital technology industry that use land in concentrated digital technology zones will be entitled to land rental exemption or reduction in accordance with the land law and other relevant laws.

4. Investors implementing investment projects on construction and commercial operation of infrastructure in concentrated digital technology zones may receive the State’s support for:

a/ Investing in technical infrastructure systems within the zones and infrastructure connecting to the zones, including roads, electricity, clean water and water supply and drainage systems, systems for collection and treatment of wastewater and solid waste and other works;

b/ Organizing mass transit systems connecting to concentrated digital technology zones.

5. Investment projects to build housing, service works and public utilities for workers working in concentrated digital technology zones will be entitled to incentives in accordance with the laws on housing and 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 concentrated digital technology parks includes:

a/ Digital infrastructure, including telecommunications networks and the Internet; information systems, data centers, monitoring and information security systems;

b/ Research, designing, manufacture, measurement, testing and trial production facilities; laboratories;

c/ Buildings and factories;

d/ Technical infrastructure systems, including roads; electricity, clean water and water supply and drainage systems, systems for collection and treatment of wastewater and solid waste and other technical infrastructure systems;

dd/ Other works serving the operation of concentrated digital technology zones.

2. Infrastructure of concentrated digital technology zones which are invested with state budget funds shall be managed, used and exploited in accordance with the law on management and use of public assets.

3. Units managing, operating and exploiting concentrated digital technology zones are organizations established or assigned to manage, operate and exploit the concentrated digital technology zones; provide services for investment, manufacture and trading of digital technology products, and other related activities of enterprises in the concentrated digital technology zones.

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 to manage and promote the development of digital data in digital technology industry activities.

2. Organizations, enterprises and individuals providing digital technology products and services may not impose or create commercial, technical and other barriers to prevent customers from storing digital data created when using digital technology products and services or from switching to use such data on digital technology products and services of other organizations, enterprises and individuals.

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

1. Assurance of quality of digital data in the digital technology industry is assurance of the accuracy, validity, integrity, completeness, timely updating and consistency of digital data.

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

3. The Minister of Science and Technology shall guide the application of national standards and technical regulations on assurance of quality of digital data in the digital technology industry in accordance with the law on data.

Section 6

SUPPORTS AND INVESTMENT INCENTIVES FOR DIGITAL TECHNOLOGY INDUSTRY ACTIVITIES

Article 28. Supports and investment incentives for manufacture of digital technology products and provision of digital technology services

1. Manufacturing digital technology products and providing digital technology services are sectors and trades eligible for investment incentives and will be entitled to incentives and supports in accordance with the laws on investment; tax; and land and other relevant laws.

2. Manufacturing key digital technology products and providing key digital technology services; manufacturing software products; developing artificial intelligence systems; conducting research and development, designing, manufacture, packaging and testing of semiconductor chip products; and building artificial intelligence data centers are sectors and trades eligible for special investment incentives and will be entitled to incentives and supports in accordance with the laws on investment; tax; and land and other relevant laws.

3. Projects on manufacture of key digital technology products; projects on research and development, designing, manufacture, packaging and testing of semiconductor chip products; and large-scale projects on building of artificial intelligence data centers that are eligible for special investment incentives and supports in accordance with the Law on Investment will be entitled to incentives in accordance with the laws on corporate income tax; and land and other relevant laws.

4. Projects on manufacturing of key digital technology products; projects on research and development, designing, manufacture, packaging and testing of semiconductor chip products; and projects on building of artificial intelligence data centers will be entitled to receive direct supports from the State in terms of the investment costs for construction of factories, technical infrastructure, and machinery and equipment from the local budgets’ source of development investment expenditures 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 levels of support from the local budgets for the projects specified in this Clause in conformity with local conditions.

5. Enterprises implementing projects on manufacture of key digital technology products, projects on research and development, designing, manufacture, packaging and testing of semiconductor chip products, and projects on building of artificial intelligence data centers will be entitled to the priority regime in accordance with the customs law.

Article 29. Supports and incentives 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, and will be entitled to incentives and supports in accordance with the laws on investment; tax; and land and other relevant laws.

2. Innovative startup projects in the digital technology industry will be entitled to receive direct supports from the local budgets in accordance with the Law on the State Budget or from the Program on development of the digital technology industry for the following activities:

a/ Training and development of digital technology industry manpower;

b/ Attraction of high-quality digital technology industry manpower and digital technology talents;

c/ Research and development; trial production;

d/ Startup consulting;

dd/ Technology purchase and technology innovation.

3. Provincial-level People’s Councils shall specify the criteria, conditions, order, procedures, contents and levels of support from the local budgets for the activities specified in Clause 2 of this Article in conformity with local conditions.

Section 7

DEVELOPMENT OF MARKETS FOR THE DIGITAL TECHNOLOGY INDUSTRY

Article 30. Market development activities for digital technology enterprises

1. Market development activities for digital technology enterprises:

a/ Providing information on the market, demand, development trends of technologies, standards and international supply chains with regard to digital technology products and services;

b/ Improving the manufacture organization capacity and the quality of digital technology products and services to meet domestic and international standards, technical regulations and technical requirements;

c/ Promoting Vietnamese digital technology products and services in the media;

d/ Promoting digital transformation in digital technology industry activities;

dd/ Organizing activities to connect supply and demand between digital technology enterprises and organizations and individuals at home and abroad, prioritizing products and services with competitive advantages that can be produced domestically;

e/ Promoting cooperation and association between digital technology enterprises, institutes and schools to form an ecosystem for manufacturing digital technology products and providing digital technology services;

g/ Supporting people in accessing and using domestically produced digital technology products and services;

h/ Supporting enterprises and individuals in providing information, and promoting, introducing, exchanging and trading in digital technology products and services;

i/ Other measures to develop the market for digital technology enterprises.

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

Article 31. Incentives for lease and procurement of digital technology products and services using state budget funds

1. Digital technology products and services that comply with the Minister of Science and Technology’s regulations will be entitled to incentives in contractor selection in accordance with the bidding law.

2. State budget-funded bidding packages for lease and procurement of digital technology products and services to perform key tasks on national digital transformation or as required in resolutions of the National Assembly, the National Assembly Standing Committee or the Government, or decisions of the Prime Minister, shall be implemented in the form of contractor appointment or contractor selection in special cases in accordance with the bidding law.

3. The State shall place orders for organizations, enterprises and individuals to research, manufacture and provide key digital technology products and services; digital technology products and services under important national projects, or projects with special nature and requirements of the Government, the Prime Minister, ministries, sectors and localities in accordance with the laws on science, technology and innovation; and bidding.

Section 8

SUSTAINABLE DEVELOPMENT OF THE DIGITAL TECHNOLOGY INDUSTRY

Article 32. Sustainable development in the digital technology industry

1. The State shall adopt a mechanism to support and prioritize the implementation of activities of reusing, recycling, remanufacturing, refurbishing, repairing and sharing resources to form a closed cycle in the digital technology industry, ensuring the conservation of natural resources and reduction of the impacts of environmental pollution, prioritizing investment in, and lease, procurement and ordering of environmentally friendly digital technology products and services.

2. Digital technology enterprises shall comply with the law on environmental protection; recall and dispose of discarded products in the digital technology industry; and perform environmental protection tax obligations in accordance with the law on environmental protection and the tax laws.

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

1. Environmentally friendly digital technology products and services shall be given priority to apply green procurement in state budget-funded investment projects and tasks in accordance with the law on environmental protection and other relevant laws.

2. The State shall adopt a mechanism 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 from the financial sources for development of the digital technology industry specified in Article 11 of this Law.

Section 9

INFORMATION ON DIGITAL TECHNOLOGY INDUSTRY

Article 34. National information system and database on the digital technology industry

1. The national information system on the digital technology industry shall be established, maintained, upgraded and managed by the Ministry of Science and Technology to serve the state management of the digital technology industry, connecting and sharing data with national databases, and databases of ministries, ministerial-level agencies and localities.

2. The database on the digital technology industry belongs to the national information system on the digital technology industry, covering the following information:

a/ General information, information on digital technology manpower, products and services, and disclosed financial statements of digital technology enterprises;

b/ Agencies, organizations, individuals, research institutions, higher education institutions and vocational education institutions with activities related to the digital technology industry, and 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 promoted for development investment; and digital technology application products and services licensed for controlled testing;

d/ Information on concentrated digital technology zones;

dd/ High-risk artificial intelligence systems; large-impact artificial intelligence systems; artificial intelligence-created digital technology products required to bear identification marks;

e/ Information on investment projects, lease and procurement of digital technology products and services of state agencies that have been implemented; demand for, and plans on, investment, lease and procurement of digital technology products and services of state agencies that will be implemented;

g/ Outcomes of research and development of digital technology products and services, topics, and intellectual property rights in the field of digital technology, except information classified as state secrets or business secrets as prescribed by law;

h/ Manpower and forecasts of job demand in the digital technology industry;

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

k/ Information on digital technology skills;

l/ Other information related to the digital technology industry.

3. The State shall guarantee part or the whole of funds for investment in, and procurement and lease for the establishment, maintenance, management, operation, upkeep and upgrading of the national information system on the digital technology industry and the establishment, maintenance and updating of the database on the digital technology industry from the financial sources for development of the digital technology industry specified in Article 11 of this Law.

Article 35. Responsibility for provision, collection, updating and management of the database on the digital technology industry

1. Responsibility for provision, collection and updating of the database on the digital technology industry:

a/ Agencies, organizations, individuals, research institutions, higher education institutions and vocational education institutions with activities related to the digital technology industry shall provide and update information online or apply methods of connecting and sharing online data to the database on the digital technology industry on a quarterly basis or on an ad hoc basis at the request of state management agencies, ensuring that information is provided in an accurate, complete and prompt manner;

b/ State management agencies in charge of the digital technology industry shall collect and update information in the database on the digital technology industry from shared-use databases in state agencies in accordance with the law.

2. Management of database on the digital technology industry:

a/ The database on the digital technology industry shall be connected and interconnected with national databases, and databases of ministries, sectors and localities to update, share, exploit and use information serving the state management of the digital technology industry in accordance with this Law and other relevant laws;

b/ The establishment, updating, maintenance, exploitation and use of the database on the digital technology industry; and the sharing of the database on the digital technology industry with state agencies and other organizations and individuals must comply with the Government’s regulations;

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

Chapter III

SEMICONDUCTOR INDUSTRY

Article 36. Principles for development of the semiconductor industry

1. To develop the semiconductor industry with a focus on developing breakthrough semiconductor chip products in various sectors and fields, to be closely linked with the global semiconductor ecosystem, including the stages of research, designing,  manufacture, packaging and testing.

2. To develop the semiconductor industry in synchrony with the electronics industry, focusing on specialized electronic equipment in various sectors and fields.

3. To develop manpower for the semiconductor industry in terms of quantity and quality to meet development requirements.

4. To promote attraction of foreign investment and mobilization of domestic and foreign resources to promote the development of the semiconductor industry, aiming to master technologies and design and manufacture semiconductor chips.

Article 37. Semiconductor industry development strategy

1. The semiconductor industry development strategy shall be formulated in adherence to the principles specified in Article 36 of this Law and based on the socio-economic development strategy and management requirements in each period.

2. Basic contents of the semiconductor industry development strategy:

a/ Viewpoints, visions and objectives;

b/ Tasks;

c/ Solutions;

d/ Key programs, schemes and projects;

dd/ Implementation plans and resources.

3. The Ministry of Science and Technology shall assume the prime responsibility for, and coordinate with ministries, ministerial-level agencies, related agencies and local administrations in, formulating and submitting to the Prime Minister for promulgation the semiconductor industry development strategy in conformity with realities.

Article 38. Semiconductor industry activities

1. Research and development on semiconductors.

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

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

4. Designing of semiconductor products.

5. Manufacture of semiconductor products.

6. Packaging and testing of semiconductor products.

Article 39. Specific mechanisms and policies for development of the semiconductor industry

1. Production of raw materials, materials, equipment, machinery and tools for the semiconductor industry on the List of raw materials, materials, equipment, machinery and tools for the semiconductor industry that are promoted for development investment is among sectors and trades eligible for special investment incentives in accordance with the law on investment and other relevant laws.

2. Enterprises implementing semiconductor chip designing projects shall be provided with part of funding for human resource training and development, research and development, trial production, procurement of machinery, equipment and technology and technological innovation from the local budgets in accordance with the law on the state budget or from the financial sources for development of the digital technology industry specified in Article 11 of this Law.

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

3. Projects for manufacturing, packaging and testing semiconductor chip products are allowed to import used technological lines, equipment, machinery and tools directly serving production activities that meet the criteria specified by the Minister of Science and Technology.

4. The Minister of Science and Technology shall promulgate:

a/ A list of raw materials, semiconductor materials, equipment, machinery and tools for the semiconductor industry that are promoted for development investment as specified in Clause 1 of this Article;

b/ Criteria for used technological lines, equipment, machinery and tools that are allowed to be imported to directly serve projects for manufacturing, packaging and testing semiconductor chip products as specified in Clause 3 of this Article.

5. Enterprises shall themselves prove that they meet the criteria specified in Clause 4 of this Article in order to be entitled to the support and incentive mechanisms specified in this Article and be responsible for the accuracy of the information they provide.

Article 40. Supports and incentives for enterprises participating in the semiconductor supply chain

1. A project on manufacture of direct auxiliary products in the semiconductor industry is a project to produce raw materials, supplies and components to directly supply projects for manufacturing, packaging and testing semiconductor chip products.

2. The projects specified in Clause 1 of this Article will be entitled to the same support and incentives as the projects for manufacturing, packaging and testing semiconductor chip products specified in Clauses 2, 3 and 4, Article 28 of this Law.

3. Enterprises implementing the projects specified in Clause 1 of this Article will be entitled to the priority regime specified in Clause 5, Article 28 of this Law.

4. Procedures for on-the-spot export and import between export processing enterprises implementing projects for manufacturing, packaging and testing semiconductor chip products, export processing enterprises implementing projects for manufacturing electronic equipment, and export processing enterprises implementing projects for manufacturing direct auxiliary products in the semiconductor industry under the designation for delivery and receipt of goods by foreign traders must comply with the customs law.

Income generated in Vietnam by foreign traders from on-the-spot export and import activities must comply with the law on corporate  income tax and is guaranteed not to be subject to double taxation.

5. Enterprises implementing electronic device manufacturing projects that meet the criteria specified by the Minister of Science and Technology will be entitled to support and incentives on corporate income tax in accordance with the law on corporate income tax.

Enterprises shall themselves prove that they meet the criteria to be entitled to the incentives specified in this Clause and be held responsible for the accuracy of the information they provide.

6. Projects for manufacturing direct auxiliary products in the semiconductor industry and projects for manufacturing electronic devices will be entitled to support for part or the whole of funds for prototype production, technology purchase and technology innovation in accordance with the law on technology transfer from the local budgets in accordance with the law on the state budget or from the financial sources for development of the digital technology industry specified in Article 11 of this Law.

Provincial-level People’s Council shall specify the criteria, conditions, order, procedures, contents and levels of support from the local budgets for the 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/ Serving prosperity and happiness of humans, following a human-centered approach, improving work productivity and efficiency, and boosting intelligentization; ensuring inclusiveness, flexibility, fairness and non-discrimination; respecting ethical and national values; upholding human rights, citizens' rights, and the lawful rights and interests of organizations and individuals;

b/ Ensuring transparency, accountability and explainability; ensuring that artificial intelligence systems do not exceed human control;

c/ Ensuring cybersecurity;

d/ Ensuring compliance with regulations on data and protection of personal data;

dd/ Ensuring the ability to control artificial intelligence algorithms and models;

e/ Controlling risks throughout the entire life cycle of artificial intelligence systems;

g/ Ensuring compliance with the law on protection of consumer interests and other relevant laws.

2. Ministers and heads of ministerial-level agencies shall, based on practical conditions, provide guidance on the principles for development, provision and use of artificial intelligence in the sectors and fields under their management as specified 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 shall be formulated based on the orientations for socio-economic development, national defense and security; global technological trends; and the practical conditions, potential and strengths of the country with the aim of ensuring the effective, sustainable and responsible research, development and application of artificial intelligence in various sectors and fields.

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

a/ Viewpoints, vision and objectives;

b/ Tasks;

c/ Solutions;

d/ Key programs, schemes and projects;

dd/ Implementation plans and resources.

3. The Strategy for research, development and application of artificial intelligence shall be formulated for each period and accompanied by annual implementation plans.

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

Article 43. Management of artificial intelligence systems

1. A high-risk artificial intelligence system is an artificial intelligence system the use of which in certain cases is likely to pose risks or cause serious harm to human health, human rights, citizens' rights, lawful rights and interests of organizations and individuals, public interests and social order and safety, except in one the following cases:

a/ The system is designed to perform one or more than one specific task with a limited scope of impact;

b/ The system is designed to assist humans in optimizing work outcomes;

c/ The system is designed to check errors in tasks previously performed by humans without the intention of superseding decisions made by humans.

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

3. 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/ Supervision and inspection;

dd/ Cybersecurity;

e/ Other necessary requirements.

4. The Government shall detail Clause 3 of this Article according to the management requirements of artificial intelligence systems in each sector and field.

Article 44. Requirements on identification marks for artificial intelligence systems

1. Artificial intelligence systems that interact directly with humans must notify users that they are interacting with artificial intelligence systems, except cases in which users are obviously aware that they are interacting with artificial intelligence systems.

2. Digital technology products included in the List of digital technology products generated by artificial intelligence must bear identification marks that enable recognition by users or machines.

3. The Minister of Science and Technology shall:

a/ Promulgate the List of digital technology products generated by artificial intelligence specified in Clause 2 of this Article;

b/ Organize the examination of observance of Clauses 1 and 2 of this Article.

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

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

a/ Entities developing artificial intelligence systems, that are organizations or individuals engaged in the research and development of artificial intelligence systems;

b/ Entitles providing artificial intelligence systems, that are organizations or individuals that market artificial intelligence systems under their own brand names;

c/ Entitles using artificial intelligence systems, that are organizations or individuals competent to manage artificial intelligence systems.

2. Entitles developing artificial intelligence systems shall comply with the principles specified in Article 41 of this Law.

3. Entitles providing artificial intelligence systems shall:

a/ Comply with the principles specified in Article 41 of this Law;

b/ Comply with Article 44 of this Law;

c/ Comply with the management requirements specified in Article 43 of this Law when providing high-risk artificial intelligence systems or large-impact artificial intelligence systems.

4. Entitles using artificial intelligence systems shall:

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

b/ Comply with the management requirements specified in Article 43 of this Law when using high-risk artificial intelligence systems or large-impact artificial intelligence systems.

Chapter V

DIGITAL ASSETS

Article 46. Digital assets

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

Article 47. Classification of digital assets  

1. Digital assets shall be classified by one or several of the following criteria:

a/ Use purpose;

b/ Technology;

c/ Other criteria.

2. Digital assets include:

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

b/ Cryptographic asset, which is a type of digital asset for which cryptographic technology or other digital technologies of similar properties is/are used for authentication during the process of creation, issuance, storage or transfer. Cryptographic assets do not include securities, digital forms of fiat money or other financial assets specified by the civil and finance laws;

c/ Other types of digital assets.

Article 48. Digital asset management

1. Contents of digital asset management:

a/ The creation, issuance, storage and transfer of, and establishment of ownership over, digital assets;

b/ The rights and obligations of parties engaged in activities related to digital assets;

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

d/ Inspection, examination, and handling of violations of law;

dd/ Business conditions for the provision of cryptographic asset services;

e/ Other contents.

2. The competence and contents of digital asset management specified in Clause 1 of this Article; and the classification of digital assets under Point c, Clause 1; and Point c, Clause 2, Article 47 of this Law, must comply with the Government’s regulations and be consistent with actual conditions and management requirements in each sector and field.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 49. To amend, supplement, replace or annul a number of articles of relevant laws

1. To annul Clauses 9, 10, 11 and 12, Article 4; Sections 3 and 4, Chapter III, of Law No. 67/2006/QH11 on Information Technology, which is amended and supplemented under 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 Law No. 21/2008/QH12 on High Technology, which is amended and supplemented under Law No. 32/2013/QH13 and Law No. 67/2014/QH13, as follows:

“a/ Information technology, digital technology;”.

3. To add Clause 17 below Clause 16, Article 4 of Law No. 04/2007/QH12 on Personal Income Tax, which is amended and supplemented under 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 digital technology manpower, that are exempt from personal income tax for 5 years from the date of signing the first employment contract with a Vietnamese agency, organization or individual, in the following cases:

a/ Income from digital technology industry projects in concentrated digital technology zones;

b/ Income from projects on research and development, production of key digital technology products, semiconductor chips and artificial intelligence systems;

c/ Income from training of digital technology industry manpower.”.

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

“8a. High-quality digital technology industry manpower in accordance with the law on the digital technology industry.”.

5. To replace the phrase “concentrated information technology parks” with the phrase “concentrated digital technology zones” in/at:

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

b/ Clause 1, Article 24 of Law No. 39/2024/QH15 on the Capital, which is amended and supplemented under 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 Law No. 47/2024/QH15 on Urban and Rural Planning;

d/ Article 36a of Law No. 61/2020/QH14 on Investment, which is amended and supplemented under 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 the National Assembly’s Resolution No. 81/2023/QH15 of January 9, 2023, on the national overall master plan for the 2021-2030 period, with a vision toward 2050;

e/ Point d, Clause 1, Article 8 of the National Assembly’s Resolution No. 98/2023/QH15 of June 24, 2023, on pilot implementation of specific mechanisms and policies for development of Ho Chi Minh City;

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

Article 50. Effect

1. This Law takes effect on January 1, 2026, except Clause 2 of this Article.

2. Articles 11, 28 and 29 of this Law take effect on July 1, 2025.

3. In case there are different provisions on the same matter between this Law and other laws or resolutions of the National Assembly, the provisions of this Law shall prevail. If other legal documents provide mechanisms or policies that are more preferential or favorable than those provided in this Law, the beneficiaries will be entitled to the most favorable preferential treatment.

Article 51. Transitional provisions

1. Concentrated information technology parks that have been planned, established, recognized or expanded, or are operating in accordance with law shall be automatically transformed into concentrated digital technology zones, and must comply with this Law.

2. Pending the amendment or supplementation of laws and resolutions of the National Assembly and ordinances and resolutions of the National Assembly Standing Committee, within 2 years from the effective date of this Law, to assign the Government to promulgate legal documents to settle difficulties and obstacles in the development of the digital technology industry concerning the provisions of laws or resolutions of the National Assembly and ordinances and resolutions of the National Assembly Standing Committee for unified implementation, and periodically report thereon to the National Assembly Standing Committee; and report cases related to laws or resolutions of the National Assembly to the National Assembly at the nearest session.

This Law was passed on June 14, 2025, by the 15^th National Assembly of the Socialist Republic of Vietnam at its 9^th session.-

Chairman of the National Assembly
TRAN THANH MAN