On August 15th, 2024, the Tay Ninh Provincial Tax Department issued Official Letter No. 2727/CTTNI-TTHT, accordingly:
In case the company has an investment project that is enjoying corporate income tax incentives based on an incentivized investment location, and during the operation, the company adds business lines (commercial activities) and increases capital investment without meeting the expansion investment project, the income arising from commercial activities is not eligible for corporate income tax incentives.
