CIRCULAR 83/2016/TT-BTC DATED 17 JUNE 2016 OF MOF GUIDING INVESTMENT INCENTIVE UNDER REGULATIONS OF INVESTMENT LAW
On 17 June 2016, MOF issued Circular 83/2016/TT-BTC guiding investment incentive under regulations of Investment law and Decree 118/2015/NĐ-CP. This Circular guides CIT incentive, import tax, non-agriculture use tax for entities entitled to investment incentive under Law on investment 67/2014/QH13 and Decree 118/2015/NĐ-CP.
Accordingly, for new projects producing special consumption tax liable goods such as automobiles less 24 seats, including automobiles both carrying people and goods having more two-lines seats, with fixed partition design between people and goods departments: applied to CIT incentive. The new projects producing special consumption tax liable goods are not applied to CIT incentive.
