If the project meets the conditions on the investment field, directly related incomes and expenses are also entitled to CIT incentives

On December 08, 2022, Hanoi Tax Department issued dispatch No. 60516/CTHN-TTHT, according to which:

Enterprises having investment projects that are entitled to CIT incentives because they meet the conditions for investment incentive sectors shall receive incomes from investment incentive sectors and incomes such as scrap liquidation, waste products of products in the field of investment incentives, exchange rate differences directly related to the revenue and expenses of the preferential sector, interest on demand deposits at banks, other income other directly related are also entitled to CIT incentives.