On 07 December 2023, Hai Duong Tax Department issued Official Letter No. 16554/CTHDU-TTHT answering CIT incentives: In case the company is enjoying CIT incentives under the category of newly established enterprises from investment projects, only applicable to income from production and business activities meeting the conditions for investment incentives stated in the business registration certificate the first time of the business. If the Company is operating in production and business, when there is a change in the business registration certificate but such change does not change the satisfaction of the prescribed tax incentives conditions (here is the transfer of the project by the old investor to the new investor), the Company continues to enjoy tax incentives for the remaining time.