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blue-check Regarding conditions for EIT incentives upon establishment of waste treatment facility

Official letter No. 2825/TCT-CS dated August 4th, 2022 of the General Department of Taxation regarding tax policy.
Posted: 12/8/2022 1:30:18 PM | Latest updated: 4/10/2022 10:44:39 AM (GMT+7) | LuatVietnam: 5515 | Vietlaw: 581
VietlawOnline

According to opinions of the General of Taxation, in case an enterprise registers to establish a hazardous waste treatment facility, if it meets types, scale criteria, standards of establishments engaging in the socialization in the environment sector promulgated together with Decision No. 1466/QD-TTg dated October 10th, 2008 and Decision No. 693/QD-TTg dated May 6th, 2013, it shall be entitled enterprise income tax (EIT) incentives according to actually-met conditions

Regarding EIT incentives, refer to regulations provided at these documents: the Law on EIT, Decree No. 218/2013/ND-CPstatus2 , Decree No. 12/2015/ND-CPstatus2 and Circular No. 212/2015/TT-BTC .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 581

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