Official letter No.580/TCT-CS on 22nd February, 2012 about CIT for income from software license
In case the company which provide software copyright and warranty service for companies operating in Vietnam is taxed 10% on taxable income for the value of software copyright and 5% for warranty service. In case where it is impossible to separate the value of each business operation, the CIT rate shall apply for business lines with the highest coporate income tax rate for the entire contract value.
