Uni 24-06-2015 - Guidance on CIT incentive for investment project during 2009-2013 in industrial park

According to official letter No. 1352/CT-TTHT:

The company has investment project during 2009-2013 in industrial park (is not the area with favorable conditions), if meeting full conditions of regulation of accounting regime, invoices, vouchers and pay CIT as regulations, it will be entitled to CIT incentive and reduce 50% of payable tax amounts in the next 4 years for income with incentive for the remaining time from 2015 tax period. The company has taxable income from 2013, 2014, the remaining tax incentive from 2015 is determined to reduce 50% of payable CIT for fiscal year 2015 till the end of 2018