Official letter 222/CT-TTHT dated 15/01/2019 of Hai Duong Tax Department on CIT incentives as follows:
In case, the Company receives the investment project but still inherits its assets, business location, business lines of the old enterprise to continue its production and business activities, it shall be entitled to inherit the CIT incentives. of the old project being enjoyed for the remaining period if it still meets the conditions for investment incentives under the provisions of CIT law.
