Official Letter No. 927/CT-CS dated April 28, 2025 issued by the Tax Department regarding tax policy

Regarding Corporate Income Tax (CIT) incentives: In principle, if an enterprise has an investment project that qualifies for CIT incentives based on its investment location, the enterprise's income generated from the implementation of that investment project in the incentivized location is eligible for CIT incentives in accordance with location-based preferential policies.

In the case where a company is currently enjoying CIT incentives based on its location and generates income from the sale of renewable energy certificates that is not part of the investment project (i.e., electricity generation from wind energy in the incentivized area), such income from the sale of renewable energy certificates is not eligible for CIT incentives associated with the investment project in the incentivized area.

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