On April 18th, 2025, the Tax Department issued Official Letter No. 686/CT-CS, accordingly:
In case the Enterprise’s investment project was granted an Investment Certificate for the first time on December 30th, 2015 with the project objective of manufacturing components for mobile phones, and auxiliary parts for cars, implemented in the Dinh Vu – Cat Hai Economic Zone, Hai Phong City. Subsequently, the Enterprise makes adjustments to the investment certificate, adding more the production of components for washing machines, components for televisions, and auxiliary parts for motorbikes within the project scale before the time of starting production and business activities (no increase in investment capital, no change in location, no change in investment incentive area); if that change does not change the satisfaction of the tax incentive conditions of the first-time investment project according to the regulations, the Enterprise shall continue to enjoy tax incentives for the remaining period, if it meets the incentive conditions according to the regulations.
