Official Letter No. 3363/CT-CS dated August 22, 2025 of the Tax Department regarding corporate income tax policy

In the case where a company is entitled to corporate income tax incentives based on preferential geographical conditions and receives funding from the Global Environment Center (GEC) Fund of the Government of Japan through the JCM mechanism, such funding shall be recognized as “other income”, rather than income arising from the investment project currently enjoying preferential treatment under the same preferential geographical conditions. Therefore, this income shall not be eligible for corporate income tax incentives in accordance with the provisions of relevant tax laws and regulations.

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