Official Dispatch No. 2191/ICCTKV.XVI-QLDN2 dated April 11, 2025, issued by the Regional Tax Sub-Department XVI regarding Corporate Income Tax (CIT) incentives:

by KMC Consulting Company Limited

Conditions for Enjoying Corporate Income Tax Incentives

(Clause 5, Article 18 – Circular 78/2014, as amended by Circular 96/2015):

  • Possession of the first Investment Certificate issued from January 1, 2014, and generation of revenue after the issuance of the certificate.
  • Newly established domestic enterprises with investment capital under VND 15 billion, not operating in conditional investment sectors, and granted the Enterprise Registration Certificate from January 1, 2014.
  • Independent investment projects (separate from currently operating enterprises) possessing an Investment Certificate from January 1, 2014.

⇒ These projects must be approved for investment by competent authorities through an Investment License or Investment Certificate.

For more detailed information about this or related Tax Advisory , please don't hesitate to contact us.
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