OFFICIAL LETTER NO. 5692/TCT-CS DATED 18 DECEMBER 2014 OF GDT IN GUIDANCE OF CIT INCENTIVE FOR NEWLY-ESTABLISHED ENTERPRISES FROM THE PROJECT INVESTED IN THE INDUSTRIAL PARK
According to official letter No. 5692/TCT-CS:
The company is granted initial investment certificate in 2011to implement the invested project in the industrial park and starts to incur income from 2013, meeting conditions of a newly-established enterprises from the project invested in industrial park.
However, in Circular 130/2008/TT-BTC dated 26 December 2008 of MOF not stipulating CIT incentive for a newly-established enterprises from the project invested in industrial park. Therefore, the company does not enjoy CIT incentive under conditions of a newly-established enterprises from the project invested in industrial park. Therefore, the company is not the transited entities with tax incentive as in the instruction of article 2 article 23 of Circular 78/2014/TT-BTC.
