blue-check Regarding EIT policy applicable to aquatic processing activities

Official letter No. 2753/TCT-CS dated July 23rd, 2021 of the General Department of regarding enterprise income tax (EIT) policy applicable to aquatic processing activities
Posted: 17/8/2021 8:57:13 AM | Latest updated: 27/9/2021 8:24:14 AM (GMT+7) | LuatVietnam: 5275 | Vietlaw: 528

Aquatic processing activities shall be entitled to EIT incentives from the tax period of 2015 according to clause 2, clause 13 Article 1 of Decree No. 12/2015/ND-CPstatus2 and clause 1 Article 6 of Circular No. 96/2015/TT-BTCstatus2

Accordingly, from 2015, an enterprise’s incomes from aquatic processing in areas with extremely difficult socio- economic conditions shall be exempt from EIT or entitled to 10% EIT if they are generated in areas with difficult socio- economic conditions.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 528
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Sea and Aquatic food