- Income tax free for 02 years and income tax rate at 50% for the following 04 years to newly established businesses in critical socio-economic condition provinces stated in the Appendix to Circular 124/2008/ND-CP issued 11/12/2008 by the Government (Point 03, Part 03, Article H of Circular 130/2008/TT- BTC, issued 26/12/2008).
- Businesses after finalizing the tax, if loss then the loss is transferrable to the Income tax of the follow- ing years. The accumulated years must not exceed 05 years from the year of loss (Point 02, Part 05, Article C of Circular 130/2008/TT-BTC, issued 26/12/2008).
- Favorable income tax rate 20% in 10 years apply to newly established businesses in critical socio-eco- nomic condition provinces stated in the Appendix to Circular 124/2008/ND-CP issued 11/12/2008 by the Government (Point 04, Part 02, Article H of Circular 130/2008/TT-BTC, issued 26/12/2008) .
- Income tax rate is 25%, exceptional cases stated at Point 02, Part 05, Article C of Circular 130/2008/ TT-BTC, issued 26/12/2008.
- Pursant to Prime Minister’s Decree No 124/2008/ND – CP dated December 11, 2008 on the implementation of business income tax law
- Pursuant to Prime Minister’s Decree No 87/2010/ND – CP dated August 13, 2010 on the implementation of exporting, importing tarifflaw
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