The Ministry of Planning and Investment informs that it has reported to the Government to amend Article 31 of Decree No. 31/2021/ND-CP regarding time to apply the new lists of business lines, areas eligible for investment incentives.
Accordingly, the Ministry of Planning and Investment has proposed the Government to allow the application of tax policy based on the new lists of business lines, areas eligible for investment incentives promulgated together with Decree No. 31/2021/ND-CP from January 1st, 2021 (instead of March 26, 2021).
The General Department of Vietnam Customs will immediately inform units upon obtaining latest guidelines from competent agencies.