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Additional guidance on implementation of investment incentives

On August 28th 2018, the Minister of Finance issued Circular No. 81/2018 / TT-BTC amending and supplementing the Ministry of Finance’s Circular No. 83/2016 / TT-BTC dated  June 17th 2016 Guiding the application of investment incentives in accordance with the Law on Investment and the Government’s Decree No. 118/2015/ND-CP of November 12, 2015, detailing and guiding the implementation of a number of articles of the Law on Investment.

Accordingly, this Circular amends and supplements Clause 5, Article 7 of the Ministry of Finance’s Circular No. 83/2016 / TT-BTC as follows:

  1. Investment projects that have investment permits, investment certificates or equivalents issued by state agencies before 01/7/2015 and domestic investment projects with the maximum total investment of VND 15 billion commenced before 01/7/2015 shall comply with tax incentive policies (CIT, import tax or non-agricultural land use tax) in accordance with legislative instruments entering into force before 1/7/2015 and are guaranteed investment incentives under Article 3 of Decree 118/2015 / ND-CP.

The Circular will take effect since October 12th, 2018.

By T.Giang

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