On 26 July 2024, the General Department of Taxation issued Official Letter No. 3219/TCT-CS guiding the CIT incentive policy for supporting industry products as follows:
In case the Company’s expansion investment project is enjoying incentives under conditions other than the preferential conditions for supporting industry products, the expansion investment project will continue to enjoy incentives enterprise income tax incentives under the conditions of the project on production of supporting industrial products for the remaining time from the tax period granted by the competent agency.
