Official letter 2541/CT-CS about CIT policy:
Based on the above provisions, in the case where LG Electronics Company is enjoying corporate income tax incentives under the conditions of preferential investment locations, it receives goods (tools, equipment and raw materials, finished products, etc.) from foreign suppliers without having to pay the suppliers and the value of the goods that do not have to be paid is determined as other income, not income arising from the investment project enjoying incentives under the conditions of preferential investment locations, so it is not entitled to corporate income tax incentives under the provisions of legal documents on tax.
