Official Letter No. 3165/CT-CS dated August 14, 2025, of the Tax Department regarding corporate income tax incentives

A new investment project shall be entitled to corporate income tax incentives if such investment project meets the conditions on tax-incentive sectors and tax-incentive locations, and is granted an Investment License or Investment Certificate by the competent State authority, or approved for investment 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 conditional business lines shall comply with the provisions of the Law on Investment and relevant specialized legal documents.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn