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blue-check Tax incentives given to projects of expansion investment

Official letter No. 10577/CTHN-TTHT dated March 28th, 2022 of the Department of Taxation of Ha Noi city regarding guidelines on tax policy
Posted: 31/3/2022 1:20:16 PM | Latest updated: 4/4/2022 6:44:40 PM (GMT+7) | LuatVietnam: 5423
VietlawOnline

According to clause 4 Article 10 of Circular No. 96/2015/TT-BTCstatus2 , a project that satisfies the criteria on project of expansion investment shall be entitled to choose any of these incentives:

(i) Enjoy preferential tax rate and tax exemption or tax reduction duration equaling to the incentives given to operating projects for the remaining duration; or

(ii) Enjoy tax exemption or tax reduction duration equaling to the tax exemption or tax reduction duration applicable to projects of new investment in the same geographical area or field (tax exemption for 2 years and 50% tax reduction for the next 4 years).

Ms Phuong Thao (VietlawOnline.com)
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