Regarding the transfer of losses to taxable income of projects currently enjoying corporate income tax (CIT) exemption and reduction incentives.

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On May 2, 2024, the General Department of Taxation issued Official Letter No. 1792/TCT-CS on corporate income tax (CIT) policy.

When a Company has 3 investment registration certificates with 3 projects having the same business sector, all 3 projects of the Company are operating business and are currently enjoying CIT incentives according to independent investment projects. The progress of each project is different and whether the Company can offset the loss of Project 3 into the taxable income of Project 1 or not? Through studying the content of the Company’s issues, the General Department of Taxation found that in the current legal documents on CIT, there is no regulation on tax policy for the offsetting of losses between independent investment projects being implemented simultaneously by the same enterprise.


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