The policy on EIT incentives applicable to deposit interests has been instructed by the General Department of Taxation at Official letter No. 2351/TCT-CS dated May 30th, 2016 and Official letter No. 2127/TCT-CS dated May 22nd, 2017.
Accordingly, interests on deposits at banks generated outside preferential areas shall not be entitled to EIT incentives.
|Published||Vietlaw's Newsletter No. 528|