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blue-check Regarding choice of EIT incentives with regard to agricultural processing enterprises

Official letter No. 137/TCT-CS dated January 13th, 2022 of the General Department of Taxation regarding enterprise income tax (EIT) policy applicable to agricultural processing activities.
Posted: 14/2/2022 3:46:30 PM | Latest updated: 21/2/2022 10:40:43 AM (GMT+7) | LuatVietnam: 5394 | Vietlaw: 548
VietlawOnline

Relating to the application EIT incentives in case an enterprise, at the same time, is eligible for EIT incentives in terms of agricultural processing sector and is eligible for other incentives, the General Department of Taxation requests to carry out according the guidelines at Official letter No. 3091/BTC-TCT dated March 8th, 2017.

Accordingly, notably, the enterprise may only choose to apply the most advantageous incentive corresponding to an incentive condition rather than joying multiple incentives

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 548
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Tax of Corporation Income

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blue-check Regarding choice of EIT incentives with regard to agricultural processing enterprises
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blue-check [Merged] 2009 Law on Corporate Income Tax
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