Official letter No. 3295/TCT-CS dated August 2nd, 2023 of the General Department of Taxation regarding tax policy

According to the regulations at clause 18 Article 1 of Decree No. 12/2015/ND-CP , in case a project of new investment of a company belongs to the cases that must not carry out procedures for grant of the investment registration Certificate, it shall be entitled to tax incentives if it meets the conditions on sectors, areas eligible for investment incentives and licensed to invest according to regulations of laws on investment (not requiring the investment registration Certificate).

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