Uni 04-05-2026 - About notes of exemption for CIT

Official letter 4532/TCS2-QLDN2 about notes of exemption for CIT

Based on the above regulations: Clause 4, Article 10 of Resolution 198/2025/QH15 stipulates the exemption of corporate income tax for 3 years for enterprises that fully meet the criteria of being small and medium-sized enterprises registering for business for the first time (the exemption period starts from the date of issuance of the Certificate of Business Registration for the first time). Resolution 198/2025/QH15 does not specify conditions regarding the form of investment.

- In the case of a company registering for business for the first time on March 6, 2023 (with foreign investment capital), meeting the criteria of being a small and medium-sized enterprise as stipulated in Article 5 of Decree 80/2021/ND-CP; and the legal representative and income of the company do not fall under the cases specified in point b, clause 3, Article 7 of Decree 20/2026/ND-CP, the company is exempt from corporate income tax in 2025.