According to clause 2 Article 10 of Circular No. 96/2015/TT-BTC , with regard to a project entitled to EIT incentives thanks to investment in a favored field, incomes eligible for the incentives include:
(i) Incomes from the favored field;
(ii) Incomes from liquidation of refuses and scrap of products in the favored field;
(iii) Exchange differences directly related revenues and expenses of the favored field;
(iv) Demand deposit interests;
(v) Other directly related incomes.
In case the enterprise invests in upgrading, replacing, renewing technology of an operating project that is eligible for EIT incentives but it fails to satisfy one of the three criteria specified in clause 4 Article 10 of Circular No. 96/2015/TT-BTC , the tax incentives shall apply to the remaining period of the operating project (if any).
Regarding EIT incentives for a project of new investment in the field of production of software products, enterprises shall carry out according to the guidelines at Official letter No. 26388/CTHN-TTHT dated June 8th, 2022.