Uni 23-12-2014 - Guidance on CIT incentive for newly-invested projects having big investment capital

According to official letter No. 17968/BTC-TCT:

The company is granted initial investment certificate in December 2012, and until Jan 2014, its investment certificate is revised.  If the investment project disbursed with investment capital of 6,000 billion VND deadline is December 2015 (not over 3 years from the date of being granted initial investment certificate in December 2012) and use more 3000 employees after 3 years from the year has revenue from investment project, the income of the company from this project will be entitled to CIT incentive of newly-invested project having big investment capital as regulations of point đ, clause 1, article 15 and point a clause 1 article 16 Decree 218/2013/NĐ-CP of Government.