Official Letter No. 2819/CT-CS dated July 30, 2025, regarding difficulties in applying corporate income tax (CIT) incentives

In principle, a new investment project is eligible for corporate income tax incentives if it meets the conditions for tax-incentivized sectors or investment-incentivized locations, and is granted an Investment License or Investment Registration Certificate by a competent State authority, or is otherwise permitted to invest in accordance with the provisions of the Law on Investment. The implementation of the investment project, the issuance of the investment registration certificate, and the determination of business sectors and industries subject to investment conditions shall comply with the Law on Investment and relevant specialized legal documents.

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