OFFICIAL LETTER NO.1494/TCT-CS DATED 05 MAY 2014 OF GDT IN GUIDANCE OF CIT PREFERENCE FOR EXTENTION INVESTMENT PROJECTS
According to official letter No.1494/TCT-CS:
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In case, enterprises have extension investment projects starting from 2007 and run into operation in 2013, the additional incomes form these projects will not be entitled to CIT preference.
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From 1 Jan 2014, for enterprises having extension investment projects will follow Law No. 32/2013/QH13 dated 19 June 2013 ratified by National Assembly amending, adding some articles of Law on CIT and implementation guidelines.
