blue-check Aquatic processing activities shall be entitled to EIT incentives

Official letter No. 3679/TCT-CS dated August 21stm, 2023 of the General Department of Taxation regarding tax policy
Posted: 15/9/2023 1:46:40 PM | Latest updated: 22/9/2023 2:22:32 PM (GMT+7) | LuatVietnam: 5785 | Vietlaw: 629
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According to the guidelines provided at Official letter No. 2550/BTC-TCT dated March 12th, 2021, the following activities are considered to belong to “aquatic processing” and are entitled to incentives according to regulations of laws on enterprise income tax (EIT).

(i) Processing from aquatic products frozen to -18 degrees Celsius (except for chilling activities done on fishing vessels);

(ii) Processing from fresh products into cooked products;

(iii) Processing from raw materials mixed with spices and ingredients to produce value added goods.

If there remain problems in determination of aquatic processing activities, Departments of Taxation may discuss with local specialized agencies for obtaining guidelines.

Theo quy định tại khoản 2, khoản 6, khoản 7 Điều 1 Luật số 71/2014/QH13status2 , thu nhập từ hoạt động chế biến thủy sản được miễn thuế TNDN nếu thực hiện tại địa bàn KT-XH đặc biệt khó khăn; được hưởng thuế suất TNDN 10% nếu thực hiện tại địa bàn KT-XH khó khăn và được hưởng thuế suất TNDN 15% nếu thực hiện tại địa bàn thông thường.
According to the regulations at clause 2, clause 6 and clause 7 Article 11 of Law No. 71/2014/QH13status2 , income from aquatic processing activities shall be exempt from EIT if they are performed in areas facing with extremely difficult socio-economic conditions; shall be entitled to 10% EIT if they are performed in areas facing with difficult socio-economic conditions and shall be entitled to 15% EIT if they are performed in normal areas.
Ms Phuong Thao (
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