Official letter No. 3431/TCT-CS issued on 1 October 2012 replying on tax policy by General Department of Tax
At point 6, Part I, Circular 130/2008/TT-BTC issued on 26 December 2008 by Ministry of Finance guiding:
Enterprises which are in business from 2009 have an investment project to expand the scale, innovating new technology to improve ecological environment, enhance production capacity. The incomes from those investments are not subject to CIT incentives. The investment projects before 2009 which are being entitled to CIT incentives (under CIT incentives for investment for expansion category) continue to enjoy the incentives for the remaining time and the more increased incomes of the expansion project with 28% tax rate will be applied to 25%.
