Official letter No. 3181/TCT-CS released on 5th September, 2012 about corporate income tax policy
Incentive CIT on branch establishment, General Department of Tax comments as follow:
The company has not been granted Certificate of Investment preference when founded in 2001. The law stipulates that
CPT preference for the production of software and services of the company comply with the guidance in Circular 31/2001/TT-BTC dated 21/05/2001 Ministry of Finance
Branches of the company founded in 2012 is a new legal entity, not subject to Decision No. 128/2000/ND-CP, tax incentives for investment expansion projects of the Company comply with the law in each period.
