Official letter No. 759/TCT-CS
dated March 17th, 2023 of the General Department of Taxation regarding enterprise income tax (EIT) policy
Posted: 31/3/2023 1:31:08 PM | Latest updated: 4/4/2023 2:43:32 PM (GMT+7) | LuatVietnam: 5670
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The General Department of Taxation notes that according to clause 18 Article 1 of Decree No. 12/2015/ND-CP , in principle projects of new investment shall be entitled to EIT incentives if such projects meet the conditions on sectors eligible for tax incentives or areas eligible for investment incentives and they are granted the investment licenses/investment certificates or given permission for investment according to regulations of laws on investment.
The implementation of investment projects, the issuance of investment Certificate and conditions for engaging in business in each conditional business line shall be carried out according to regulations of laws on investment and specialized legislative documents.
Ms Phuong Thao (VietlawOnline.com)
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