Circular No. 16/2014/TT-BTTTT, Circular 13/2020/TT-BTTTT have set out criteria and ways to determine software production activities. The Circular does not stipulate that information and communication agencies must issue certifications on software production activities. The higher-level document as the basis for promulgating the above Circulars of the Ministry of Information and Communications, Decree No. 218/2013/ND-CP, also does not stipulate that information and communication agencies must issue this certification. 2 The above Circular of the Ministry of Information and Communications stipulates that organizations, enterprises and individuals engaged in software production activities are "self-responsible for the accuracy of the information in the relevant declaration dossiers as well as the determination of production of its software products”. Thus, the accountability for software production activities belongs to the enterprise. Tax authorities shall base themselves on the Circulars of the Ministry of Information and Communications to verify the dossiers of enterprises. To explain to tax authorities about their software production activities, enterprises shall base themselves on the above 2 Circulars.