OFFICIAL LETTER 4311/TCT-CS DATED 16 OCTOBER 2015 OF GDT IN GUIDANCE OF CIT FOR EXTENSION INVESTMENT PROJECT
According to official letter 4311/TCT-CS:
In case, enterprises are granted investment certificate to conduct extension investment project before 2009; from 2010, the extension investment project completed to conduct production meeting tax incentive condition ( incentive field or tax incentive area including industrial park, economic zone, high-tech zone), are opted to enjoy CIT incentives for the added income from extension investment under regulations of legal documents at the time of being granted investment certificate to conduct the extension investment project or under Law 32/2013/QH13, Law 71/2014/QH13 and implementation documents for the remaining time from the tax period 2015
