The certificate of incentives for production of supporting industry products prioritized for development is the basis for applying CIT incentives according to the conditions of supporting industries. The determination of the time of application of CIT incentives for supporting industry products is based on the time the product is granted a certificate of incentives from the Ministry of Industry and Trade.

In case the project generates income from the production of supporting industry products and satisfies the conditions for enjoying CIT incentives according to the conditions of supporting industries, it is entitled to incentives for incomes arising from the project of production of supporting industry products issued by the Ministry of Industry and Trade with a certificate for the remaining time as prescribed.

(Official Letter No. 300/TCT-CS dated 17/01/2025 issued by the Department of Taxation)