Official Letter No. 6006/CT-CS dated December 15, 2025, issued by the Tax Department regarding tax policy

• Pursuant to Point b, Clause 2, Article 9 of Circular No. 02/2015/TT-BTNMT dated January 27, 2015 of the Ministry of Natural Resources and Environment;
• Pursuant to Article 6 of Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance (as amended by Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015).

Based on the above-mentioned provisions:

• In cases where an enterprise subject to division or separation has been leased land by the State with annual land rental payments, or has been leased land by the State with a one-off land rental payment for the entire lease term, the enterprise using the land after such division or separation shall inherit the rights and obligations related to land use rights of the divided or separated enterprise, and shall be responsible for carrying out procedures for registration of changes in land and assets attached to land.
• Regarding corporate income tax (CIT) policy:
  • Pursuant to the above regulations, in principle, an enterprise’s expenses shall be treated as deductible expenses for CIT purposes if such expenses are related to production and business activities and are supported by sufficient invoices and documents in accordance with law. Accordingly, where the Company incurs expenses related to land rental payments under a fixed-term land lease contract, but the documents evidencing the land lease rights are still registered under the name of Company X, such expenses related to the payment of land rent do not satisfy the conditions to be treated as deductible expenses when determining taxable income.

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