Official Letter No. 140/CT-CS dated 14/03/2025 of the Tax Department on Corporate Income Tax (CIT) regarding one-time land rental expenses

     In cases where a company incurs a one-time land rental expense for the entire lease term and management fees for leased land that has not yet been used for production and business activities, such expenses shall not be considered deductible when determining taxable income for Corporate Income Tax (CIT) at the time the leased land has not yet been put into use for the company's production and business activities.

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