Not entitled to CIT incentives when export processing enterprises incur domestic production and business activities

01/09/2023 Newest Editor

On August 25, 2022, Hai Duong Tax Department issued Official Letter No. 8157/CTHDU-TTHT, according to which:

In case of the Company is an export processing enterprise (EPE) which is entitled CIT incentives under the category of newly established enterprises from an investment project in the Industrial Area, now the unit has incurred domestic production and business activities that are not included in the initial goal in investing and establishing an export processing enterprise recorded in the investment registration certificate, so income arising from this activity is not entitled to CIT incentives as prescribed.