blue-check Incomes derived outside favoured area shall not be entitled to EIT incentives

Official letter No. 3489/TCT-CS dated September 14th, 2021 of the General Department of Taxation regarding enterprise income tax (EIT) incentives
Posted: 11/11/2021 9:15:27 AM | Latest updated: 15/11/2021 4:09:18 PM (GMT+7) | LuatVietnam: 5334 | Vietlaw: 535

According to clause 2 Article 10 of Circular No. 96/2015/TT-BTCstatus2 , 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.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 535
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Tax of Corporation Income