Official letter 2819/CT-CS about CIT incentive
Based on the above provisions, in principle, a new investment project is entitled to corporate income tax incentives if the investment project meets the conditions on tax incentive sectors, investment incentive areas, is granted an Investment License or Investment Certificate by a competent State agency or is permitted to invest in accordance with the provisions of the law on investment. The implementation of the investment project, the granting of an investment registration certificate and the determination of conditional business sectors and lines of business shall comply with the provisions of the law on investment and specialized legal documents.
