Uni 30-03-2026 - About tax policy

Official letter 2644BNI-QLDN1 about tax policy:

Based on the above quotations and the content presented by the Company in its inquiry, in principle, the application of the 17% tax rate (stipulated in Clause 3, Article 11 of Government Decree No. 320/2025/ND-CP dated December 15, 2025) does not apply to the case where LPKF Laser & Electronics Vietnam Co., Ltd. is a subsidiary or affiliated company of another company in Vietnam (subject to the regulations of Vietnam's Corporate Income Tax Law), in which the parent company or affiliated company does not meet the conditions for applying the 17% corporate income tax rate under Vietnam's Corporate Income Tax Law. In the case where the parent company or affiliated company is located abroad and is not subject to Vietnam's Corporate Income Tax Law, the enterprise may apply the 17% corporate income tax rate if its annual revenue is from over VND 3 billion to not exceeding VND 50 billion.