On February 28th, 2025, the General Department of Taxation issued Official Letter No. 916/TCT-CS, accordingly:
In case the Company has revenue from the sale of trial production products, if recognized as a deduction from the original cost of fixed assets according to the regulations on the management, use, and depreciation of fixed assets, the revenue from the sale of trial products is not recognized as revenue of the Project. The time of application of preferential CIT rates and the period of tax exemption and reduction are implemented according to the regulations of legal documents on CIT.
