OFFICIAL LETTER NO. 4587/TCT-CS DATED 17 OCTOBER 2014 OF GDT IN GUIDANCE OF CIT INCENTIVE FOR ENTERPRISES TERMINATED INCENTIVE UNDER WTO COMMITMENTS
According to official letter No. 4587/TCT-CS:
In case, enterprises are entitled to CIT incentive dues to meeting conditions of export ratio but terminated incentive under WTO commitment, from 01 Jan 2012, they will be opted to enjoy CIT for the rest time corresponding to the actual conditions (beside conditions of export ratio) under regulations of regulations of CIT law effective from the date that enterprises are granted establishment certificate before the effective date of Decree 24/2007/NĐ-CP or under regulations of CIT law effective at the time adjusted CIT incentive due to WTO commitment.
