THE LIST OF PRIORITIZED SUPPORTING PRODUCTS DOMESTICALLY MANUFACTURED BEFORE JANUARY 01, 2015
According to circular 55/2015/TT-BTC dated 30 December 2015, prioritized supporting products domestically manufactured before January 1, 2015 (Appendix 01) and granted a Certificate of Conformity to EU technical Regulations (standards promulgated by CEN - European Committee for Standardization) or equivalents (if any), these products is subject to a preferential corporate income tax rate of 10% for a period of 15 years, exemption period 4 years tax, 50% tax reduction of corporate income tax payable for the next 9 years.
LIST OF INDUSTRIAL PRODUCTS PRIORITIZED FOR DOMESTIC DEVELOPMENT THAT HAVE BEEN PRODUCED BEFORE JANUARY 1, 2015.