Clause 1, Article 8 of Resolution No. 98/2023/QH15 on the exemption of corporate income tax and personal income tax for innovation and startup activities in priority sectors of the City stipulates: "Article 8. Regarding the management of science and technology and innovation 1. Support for innovation and startup activities in priority sectors of the City is regulated as follows: a) Exemption from corporate income tax for a period of 05 years from the time the income tax payable arises for income from innovation startup activities of innovative startup enterprises, science and technology organizations, innovation centers and intermediary organizations supporting innovation startups arising in the City; b) Exemption from personal income tax and corporate income tax of individuals and organizations with income from the transfer of capital contributions and capital contribution rights in innovative startup enterprises in the City street;". Clause 3, Article 7 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing some provisions of the Law on Tax Administration, stipulates: "3. Taxpayers are not required to submit tax declarations in the following cases: a) Taxpayers whose only business activities are exempt from tax according to the provisions of tax law for each type of tax. b) Individuals whose income is exempt from tax according to the provisions of the law on personal income tax and the provisions of point b, clause 2, Article 79 of the Law on Tax Administration, except for individuals receiving inheritance or gifts of real estate; transferring real estate." Based on Circular No. 80/2021/TT-BTC dated September 29, 2021, issued by the Minister of Finance, guiding the implementation of several articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government detailing several articles of the Law on Tax Administration; Regarding corporate income tax declaration, based on the above regulations, for businesses falling under the provisions of Resolution No. 98/2023/QH15 dated June 24, 2023, corporate income tax declaration shall be made using Form No. 03/TNDN issued with Circular No. 80/2021/TT-BTC, which includes item [C2] declaring the tax amount "Tax-exempt income ...". The current tax declaration application supports selecting tax-exempt income types (according to the list); however, tax-exempt income for innovation and entrepreneurship activities is a special case and is not yet included in the list. Therefore, the Tax Department will update the "Tax-exempt income according to Resolution No. 98/2023/QH15 dated June 24, 2023" category to facilitate taxpayers' declarations in accordance with the law. Regarding personal income tax declaration, currently, individuals with income from capital transfers declare their tax using the declaration form issued with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Minister of Finance guiding the implementation of some articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing some articles of the Law on Tax Administration. However, Resolution No. 98/2023/QH15 dated June 24, 2023, of the National Assembly stipulates that individuals are exempt from personal income tax on income from the transfer of capital or the right to contribute capital to innovative startup businesses in Ho Chi Minh City, which was issued after Circular No. 80/2021/TT-BTC. Therefore, currently, the capital transfer declaration form does not have a section for declaring tax-exempt personal income. The Tax Department acknowledges the above issue and will add this indicator when drafting the Circular guiding the implementation of the amended Law on Tax Administration once the Law on Tax Administration is passed in December 2025.