On May 2, 2024, the General Department of Taxation issued Official Letter No. 1794/TCT-CS:
The exchange rate difference occurring during the period directly related to the revenue and expenses of the main business activities of the enterprise shall be included in the costs or income of the main business activities of the enterprise. In cases where the enterprise has an investment project enjoying corporate income tax incentives due to meeting the conditions for investment incentive sectors, income from the investment incentive sector and income items such as exchange rate differences directly related to the revenue and expenses of the incentivized sector shall also enjoy corporate income tax incentives
