On August 30th, 2024, the Bac Giang Provincial Tax Department issued Official Letter No. 6187/CTBGI-TTHT, accordingly:
In case the Company is eligible for CIT incentives based on the specific region due to implementing a new investment project in an industrial zone, imports a batch of machinery and equipment to form fixed assets of a company within the same group with the provision of no payment, if the Company determines that this other income arises in the region where the new investment project is implemented, this other income is also eligible for the CIT incentives in according to regulations.
