Official Letter No. 514/CT-CS dated April 9, 2025, issued by the Tax Department regarding Corporate Income Tax (CIT) policy is as follows

From January 1, 2014, the Corporate Income Tax laws have stipulated that the entities eligible for CIT incentives are investment projects, including new investment projects or expansion investment projects that meet the preferential conditions in terms of investment sectors or investment locations.
There are no provisions for CIT incentives applicable to the extension period of an investment project compared to the original investment project.

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