Official Letter 1073/CT-CS dated May, 7, 2025 of the Department of Taxation guiding the collection of corporate income tax (CIT) on non-payment samples as follows:

by KMC Consulting Company Limited

In principle, enterprises with investment projects eligible for CIT incentives due to meeting the preferential conditions in their localities shall be incomes arising from production and business activities of investment projects in the preferential areas, except for incomes not eligible for incentives under the provisions of the Law on CIT. Incomes that are not incomes arising in the area of investment incentives or incomes from production and business activities of investment projects are not eligible for CIT incentives.

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