Legal Counselling

Vietnam’s Decree 91: Amending the List of administrative divisions entitled to corporate income tax incentives

17:10, 03/10/2014

Recently, the Government of Vietnam has issued Decree No. 91/2014/NĐ-CP on amendments to Decrees on taxes.

According to Clause 9 Article 1 of Decree No. 91/2014/NĐ-CP of Vietnam’s Government amending Points 2, 3, 4, 5, 32, and 37 of the List of administrative divisions entitled to corporate income tax incentives in the Appendix enclosed with Decree No. 218/2013/NĐ-CP dated December 26, 2013 of Vietnam’s Government:

No.	Provinces	Severely disadvantaged areas.	Disadvantaged areas.
2	Cao Bang	All districts and Cao Bang city
3	Ha Giang	All districts and Ha Giang city
4	Lai Chau	All districts and Lai Chau city
5	Son La	All districts and Son La city
32	Khanh Hoa	Khanh Vinh district, Khanh Son district, Truong Sa island district and other islands affiliated to the province	Van Ninh, Dien Khanh, Ninh Hoa districts, Cam Ranh city
37	Kon Tum	All districts and Kon Tum city

Conditions for applying corporate income tax incentives are as prescribed in Clause 12 Article 1 of the Law on the amendments to the Law on Enterprise income tax of Vietnam.

View more details at Decree No. 91/2014/NĐ-CP of Vietnam’s Government, effective from November 15, 2014.

Thu Ba

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