According to clause 2 Article 10 of Circular No. 96/2015/TT-BTC , in case a company is entitled to EIT incentives (tax exemption, reduction) according to conditions on favoured area, incomes entitled to the incentives only include incomes gendered within the favoured area. Incomes generated outside the favoured area shall not be eligible for the EIT incentives.
|Published||Vietlaw's Newsletter No. 535|