VietlawOnline

blue-check Deposit interests generated outside preferential areas shall not be entitled to EIT incentives

Official letter No. 3253/TCT-CS dated August 30th, 2021 of the General Department of Taxation regarding enterprise income tax (EIT) policy
Posted: 22/9/2021 11:43:09 AM | Latest updated: 24/9/2021 8:51:33 AM (GMT+7) | LuatVietnam: 5297 | Vietlaw: 528
VietlawOnline

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.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article
Related documents
Not found
Penalty document
Unknown
Information
Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 528
Files attachment
enflag pdficon CV3253-30082021TCT[VLO].pdf
Timeline
No data