Enterprises to choose tax incentive options
16:52 | 09/03/2009
VGP – The Ministry of Finance (MoF) just introduced instructions on granting corporation revenue tax (CRT) incentives for enterprises who satisfy requirements on export rates and use of domestic materials.

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Accordingly, enterprises can enjoy other incentives if meeting other requirements on CRT incentives, such as running production activities in industrial parks or export processing zones, carrying out projects in disadvantaged areas, employing many workers.

The MoF allowed enterprises to take one of two following options.

First, they can continue enjoying RCT incentives in line with the met requirements during the remaining grace period as stipulated at the moment of the issuance of their license.

Second, they can enjoy these incentives in conformity with the requirements readjusted to WTO commitments.

Those (except garment and textile enterprises) which are enjoying export rate-based incentives will change to other incentives since 2012.

By Hoàng Nguyên

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