Uni 24-09-2012- Corporate Income tax policy

Incentive CIT on branch establishment, General Department of Tax comments as follow:

The company has not been granted Certificate of  Investment preference when founded in 2001. The law stipulates that

CPT preference for the production of software  and services of the company comply with  the guidance in Circular 31/2001/TT-BTC dated  21/05/2001 Ministry of Finance

 Branches of the company founded in 2012 is a new legal entity, not subject to Decision No. 128/2000/ND-CP, tax incentives for investment expansion projects of the Company comply with the law in each period.