Relating to application of tax incentives with regard to investment project in an industrial park that has yet to complete establishment procedures, the General Department of Taxation requests to carry out according to guidelines at Official letter No. 3675/TCT-CS dated September 16th, 2019.

Accordingly, projects that are licensed to make investment before promulgation of the Decision on establishment of an industrial park shall not be entitled to tax incentives in terms of investment project in an industrial park.