Official letter No. 15741/CTHN-TTHT dated March 30th, 2023 of the Department of Taxation of Ha Noi city regarding enterprise income tax (EIT) incentives with regard to investment projects of producing supporting industry products

In case a Company has a project of investment in producing supporting industry products prioritized for development executed before January 1st, 2015, if the project meets the conditions according to the regulations at Law No. 71/2014/QH13 and incomes of the project have enjoyed all EIT incentives under other incentive conditions, the project shall be entitled to further enjoy incentives under conditions on producing supporting industry products for the remaining duration from the tax period obtaining the incentive certificate (Article 1 of Decree No. 57/2021/ND-CP ).

Regarding how to determine the remaining incentive duration under conditions on producing supporting industry products, it shall be carried out according to the regulations at point g4 Article 1 of Decree No. 57/2021/ND-CP .

Incomes entitled to tax incentives with regard to projects eligible for incentives in terms of field shall be determined according to clause 2 Article 10 of Circular No. 96/2015/TT-BTC , including: incomes from field entitled to investment incentives, incomes from liquidation of refuses and scrap of products in such field, exchange differences directly related revenues and expenses of such field, demand deposit interests, and other directly related incomes.