Is Income from Participating in Science and Technology Evaluation/Acceptance Councils Exempt from Personal Income Tax?
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Based on:Luật số 93/2025/QH15 Điều 71 khoản 3; Thông tư 03/2023/TT-BTC Điều 5 - Ministry of Finance
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The Hanoi Tax Department provided guidance on the personal income tax (PIT) exemption under Clause 3 of Article 71 of Law No. 93/2025/QH15 for income earned from participating in science, technology, and innovation (STI) task evaluation and acceptance councils. Under Clause 1 of Article 5 of Circular 03/2023/TT-BTC, costs for advisory council, evaluation council, and acceptance council activities in STI tasks are classified as **task management costs** (not task implementation costs). However, Law No. 93/2025/QH15 exempts from PIT income earned from wages and salaries **when performing STI tasks**. The Tax Department advises taxpayers to self-assess whether council participation activities qualify as "performing an STI task" in order to apply the correct tax treatment. If further clarification is needed, taxpayers may consult the Hanoi Tax Department's website or contact the tax authority directly.
Q&A: PIT Exemption for Income from STI Evaluation/Acceptance Councils
Source: Hanoi Tax Department, Q&A dated 18 May 2026
Question
Under Clause 3 of Article 71 of Law No. 93/2025/QH15, income from wages and salaries earned when performing science, technology, and innovation (STI) tasks is exempt from PIT. Does income from participating in evaluation/acceptance councils qualify for this exemption? (Note: Circular 03/2023/TT-BTC classifies council evaluation costs under "task management costs" rather than "task implementation costs".)
Hanoi Tax Department Guidance
Under Article 5, Clause 1 of Circular 03/2023/TT-BTC:
"Task management costs for STI tasks include: costs for activities of advisory councils for defining STI tasks, evaluation councils, direct assignment organizations, task assignment councils, acceptance evaluation councils for STI task results, and mid-term evaluation councils..."
Based on the above, the Tax Department advises taxpayers to self-assess and compare current legal provisions to determine whether participating in an evaluation/acceptance council falls within "performing an STI task" to qualify for the PIT exemption under Law No. 93/2025/QH15.
If further questions arise, taxpayers may consult guidance documents on the Tax Department's website or contact the tax authority directly.