Official letter No. 3299/TCT-CS dated August 2nd, 2023 of the General Department of Taxation regarding policy on enterprise income tax (EIT) incentives with regard to commercial business part within social housing projects

Relating to the policy on tax incentives with regard to investment – business projects in social housing for sale, lease, lease purchase, the General Department of Taxation requests to carry out according to the guidelines provided at Official letter No. 2880/TCT-CS dated July 12th, 2023.

In case during enjoying tax incentives, if an enterprise performs various production and business activities, it has to separately account incomes from activities eligible tax incentives from those ineligible for tax incentives for separate declaration and payment of tax according to the regulations at clause 2 Article 18 of Circular No. 78/2014/TT- BTC .