On February 9th, 2021, Bac Ninh Tax Department issued Official Letter No. 205 / CTBNI-TTHT, whereby:
In case the Company incurs interest on- term savings deposits at a bank or credit institutions whose head office address is not in the area eligible for tax incentives, the income from interest on term deposits at banks or credit institutions outside of the tax incentive area are not eligible for CIT incentives.