On October 29, 2019, Hanoi City Tax Department issued Official Letter No. 81597/CT-TTHT. Whereby:
In case the company is granted an investment certificate in Industrial Park, if it satisfies the conditions for a new investment project as prescribed in Clause 3, Article 10 of Circular 96/2015/TT-BTC of the Ministry of Finance, the company is entitled to CIT incentives for incomes from new investment projects implemented in Industrial Park under provisions of Clause 6, Article 1 of Decree 91/2014/ND-CP of the Government (except for incomes not eligible for tax incentives under the provisions of Clause 2, Article 19 of Decree No. 218/2013/ND-CP and Clause 17 Article 1 of Decree No. 12/2015/ND-CP of the Government). In case the company generates income from commercial activities which are not associated with investment projects and outside the Industrial Park, this income is not eligible for CIT incentives of Industrial Park.
