Official Letter No. 686/CT-CS 2025 dated April 18, 2025, issued by the Tax Department regarding corporate income tax policy

In the case where a company's investment project was initially granted an investment certificate on December 30, 2015, with the project objectives being the production of components for mobile phones and auxiliary parts for automobiles, implemented in the Dinh Vu – Cat Hai Economic Zone, Hai Phong City. Subsequently, the company adjusted the investment certificate to include the production of components for washing machines, components for televisions, and auxiliary parts for motorcycles within the existing project scale (without increasing investment capital, without changing the location, and without changing the preferential investment area); if these changes do not affect the fulfillment of the tax incentive conditions of the original investment project as prescribed, the company shall continue to enjoy tax incentives for the remaining duration, provided it meets the stipulated preferential conditions.

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