Official letter no. 966/TCT-CS dated 15 march 2013 by gdt guiding on cit incentive
According to the official letter No. 966/TCT-CS, enterprises implement projects in high-tech areas. However, the infrastructure in the high tech zones does not yet meet the business needs so enterprises have to operate outside the high tech zone. In that case, the enterprises are not entitled to enjoy CIT inventive under the incentive conditions to invest in high tech areas. After enterprises have all the infrastructure in the area of high technology, the enterprises moved operations into high-tech areas, the investment in high-tech areas are only entitled to Corporate income tax for the period remaining period stipulated in Circular No. 134/2007/TT-BTC if response is favorable in high-tech areas.
