Official Letter No. 1067/CT-CS dated February 12, 2026, issued by the Ministry of Finance, regarding the determination of Corporate Income Tax (CIT) incentives in cases of extension of the operating term of a software development project, provides as follows:

by KMC Consulting Company Limited

Pursuant to regulations, for a new investment project of the Company that satisfies the conditions for investment incentive sectors, the project shall be entitled to CIT incentives for the duration stated in the initial Investment Registration Certificate (05 years). For the extended period granted under the amended Investment Registration Certificate, CIT incentives shall not apply to the extension period of the investment project.

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