Official Letter No. 1009/CCTKV.XVI-QLDN1 dated April 4, 2025, issued by the Regional Tax Sub-Department XVI regarding tax policy is as follows

In the case where the Company was established under the initial Business Registration Certificate issued on December 27, 2024, and is applying the calendar year as its tax period, then the Company’s first corporate income tax (CIT) period is determined from December 27, 2024, to December 31, 2024.Since this period is shorter than 3 months, it shall be combined with the following tax year (2025) to form a single CIT period. The first or last CIT period must not exceed 15 months in total.The Company’s accounting period must comply with the provisions of the Accounting Law No. 88/2015/QH13 and Law No. 56/2024/QH15 as mentioned above.

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