Official letter No. 48514/CT-TTHT dated July 12th, 2018 of the Department of Taxation of Ha Noi city regarding enterprise income tax (EIT) incentives
In case a company executes an investment project in an industrial zone, if the conditions on new investment project as regulated in Clause 3 Article 10 of Circular No. 96/2015/TT-BTC are met and the industrial zone does not belong to an area with socio-economic advantages concurrently the company fully makes cost accounting and pays tax as declared, the project shall be given tax incentives. read more
If in the course of business and production operation, the company adds more business lines resulting in changes of information in the Investment certificate and these changes do not affect the Company's satisfaction of conditions for EIT incentives, the Company shall be further entitled to enjoy EIT incentives for the remaining period.
In principle, income eligible to tax incentives thanks to meeting the geographical areas - related conditions is the whole income generated from business and production activities taken place in the preferential geographical area, except for the incomes regulated in Clause 1 Article 10 of Circular No. 96/2015/TT-BTC .
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