Official Letter No. 2541/CT-CS dated July 18, 2025, issued by the Tax Department regarding corporate income tax (CIT) policy

In the case where a Company is currently entitled to corporate income tax incentives based on its investment location and receives goods (such as tools, equipment, raw materials, finished products, etc.) from a foreign supplier without making any payment, the value of those goods for which no payment is required  shall be considered as “other income”. This income does not arise from the investment project that is enjoying tax incentives based on its investment location; therefore, it is not eligible for CIT incentives under the provisions of the prevailing tax regulations.

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