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Four-year tax exemption for enterprises invest in projects of environmental protection

 

21/12/2009

 

Under the guidance of the Circular No. 230/2009/TT-BTC dated 08 December 2009 by the Ministry of Finance on applying the tax rate of 10% during operation for enterprises which invest in projects of environmental protection.

 

Under the guidance of the Circular No. 230/2009/TT-BTC dated 08 December 2009 by the Ministry of Finance on applying the tax rate of 10% during operation for enterprises which invest in projects of environmental protection.

Tax exemption for 4 years since the taxable income and tax reduction of 50% for five next years for enterprises which are newly established.

Organizations and individuals establishing new projects of environmental protection are also entitled to be exempted from value-added tax for the import of machinery, equipment and materials which can not be produced at home.

The above enterprise income tax preferences are only applied to the income from such activities of environmental protection

This Circular takes effect 45 days after its signing.

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The Permit No.02/GPTTDT-STTTT dated 31/8/2017 of Department of Information and Communication
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