Clarification on the policy of corporate income tax (CIT) incentives.
On May 2, 2024, the General Department of Taxation issued Official Letter No. 1794/TCT-CS in response to the issues concerning the policy of corporate income tax (CIT) incentives. Based on Clause 2, Article 5 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance amending and supplementing Clause 9, Article 7 of […]
Value Added Tax (VAT) on specialized electronic equipment
On April 26, 2024, the General Department of Customs issued Official Letter No. 1820/TCHQ-TXNK on guidance on reducing Value Added Tax (VAT) for CNC laser machines. Based on Section IV Part B Appendix III of Decree No. 94/2023/ND-CP dated December 28, 2023, of the Government, the goods mentioned in Official Letter No. 20240401/GFVN determined as […]
Determining a new investment project in the field of software product production
On April 25, 2024, the General Department of Taxation issued Official Letter No. 1741/TCT-CS in response to the determination of a new investment project in the field of software product production. Based on Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government; In Appendix No. 01 - List of software products (Issued together with […]