OFFICAL LETTER NO. 205/TCT-CS DATED 19 JAN 2015 OF GDT IN GUIDANCE ON CIT INCENTIVES FOR THE PROJECTS WITH BIG INVESTMENT CAPITAL
According to official letter 205/TCT-CS:
In case, the company is granted initial investment certificate Mar 2012 with total investment capital of 8,000 VND, if the company is distributed full of 6,000 VND at least in Mar 2015 (not over 3 years from being granted initial investment certificate Mar 2012), using more 3,000 employees after 3 years from receiving revenue from the projects and the company is granted the revised investment certificate from 01 Jan 2014 of the project, the income from the projects will be entitled to CIT incentives in accordance with the conditions of the new projects with big investment certificate as regulations of point đ clause 1 article 15 and point a clause 1 article 16 Decree 218/2013/NĐ-CP of Government
