On 21 July 2016, the Vietnam General Department of Taxation announced the issuance of Circular No. 83/2016/TT-BTC, which guides the implementation of investment tax incentives prescribed in the Investment Law and government decree No. 118/2015/ND-CP. The main corporate income tax (CIT) incentives include:
Other incentives include import tax and non-agricultural land use tax exemptions/reductions for various qualifying projects. Click the following link for the announcement.
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