Official letter No. 3297/TCT-CS dated August 2nd, 2023 of the General Department of Taxation regarding tax policy

The General Department of Taxation notes that according to the regulations at clause 18 Article 1 of Decree No. 12/2015/ND-CP , a project of new investment shall be only entitled to enterprise income tax (EIT) incentives if the project meets the regulations on sectors eligible for investment incentives or areas eligible for investment incentives and is granted the investment license/the investment certificate or licensed to make investment according to regulations of laws.

With regard to the execution of investment project, the issuance of the certificate of investment registration and determination of sectors, conditional business lines, they shall be carried out according to regulations of laws on investment and specialized legislative documents.