Official Letter No. 87/CTHDU-TTHT dated 03/01/2025 issued by the Tax Department of Hai Duong province. In case the company changes its type from an enterprise not entitled to the export processing enterprise policy to an export processing enterprise and changes the location of the investment project (from an area not eligible for incentives to an industrial park), the company’s project is not eligible for incentives CIT due to failure to meet the conditions for new investment projects according to Clause 18, Article 1, Decree No. 12/2015/ND-CP.
