OFFICIAL LETTER 18355/CT-HTr DATED 11 APRIL 2016 OF HANOI TAXATION DEPARTMENT GUIDING CIT INCENTIVE
In case, the company is entitled to CIT incentive due to meeting conditions of investment incentive area with additional workshop rental (not land leasing) in the revised investment certificate, the rental income is entitled to CIT incentive to the implementing project in clause 2b article 10 Circular 96/2015/TT-BTC .
In case, the rental income with land leasing, it is not entitled to CIT incentive.
