OFFICIAL LETTER NO. 1149/TCT-CS DATED 02 APR 2015 OF GDT IN GUIDANCE OF CIT INCENTIVE IN CASE OF NEWLY-ESTABLISHED ENTERPRISES BUT INHERTING ASSETS, LOCATIONS, BUSSINESS LINES OF OLD ENTERPRISES
According to official letter No. 1149/TCT-CS:
In case, newly-established enterprises but inheriting assets, locations, business lines of old enterprises to continue business operations, the new enterprises are not entitled to CIT incentive as new business units from the investment project and inherit CIT incentive of old enterprises are enjoying for the remaining time if still meeting incentive condition under regulations of CIT law.
