Official letter 1247/TCT-CS dated april 17th 2013 by gdt guiding on cit incentive for newly established enterprises from the investment project of software production field
According to the guidance in the official letter 1247/TCT-CS:
Software design and development activities is not considered as software production field. As a consequence, enterprises is not entitled to enjoy CIT incentive:
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Incentive tax rate of 10% in the period of 15 years
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Tax exemption for 4 years, 50% decrease of tax payable in the next 9 years
