OFFICIAL LETTER NO.1099/TCT-CS DATED 03 APRIL 2014 OF GDT IN GUIDANCE OF CIT INCENTIVES FOR THE PRERENTIAL INVESTMENT PROJECTS
According to official letter No.1099/TCT-CS:
In case, enterprises perform the CIT preferential investment projects, they must submit the legal copy of the preferential investment certificate to tax authority in charge within 10 working days after being granted it. Tax authority will determine the exemption and reduction tax amounts as stated in the preferential investment certificate in compliance with the regulations.
