blue-check Regarding tax incentives upon increase in project’s output

Official letter No. 3246/TCT-CS dated July 31st, 2023 of the General Department of Taxation regarding enterprise income tax (EIT) policy
Posted: 18/8/2023 11:06:07 AM | Latest updated: 24/8/2023 9:43:08 AM (GMT+7) | LuatVietnam: 5768 | Vietlaw: 625

According to the regulations at point 8 Article 1 of Law No. 32/2013/QH13, in case an enterprise invests additional capital, increases output of an operating project in an area eligible for EIT incentives and meets criteria on project of expansion investment, it shall be optional to enjoy EIT incentives for the operating project for the remaining duration (including tax rate and tax exemption or tax reduction duration (if any)) or apply tax exemption or tax reduction duration for additional incomes brought about by the expansion investment (not eligible for preferential tax rate) equaling to the tax exemption or tax reduction duration applicable to projects on new investment in the same geographical area or field eligible for EIT incentives.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 625

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