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Proposed changes to the CIT incentive regime

08 July, 2024

In June, a draft law on CIT was posted on the official website of the Government for public comments. It is expected that the draft law will be presented to the National Assembly for consideration in October and ratified in May 2025.

The draft law makes various amendments to the existing regulations on CIT incentives and emphasises that in cases of any inconsistency between other laws and the CIT Law, the CIT Law shall prevail.

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Nguyen Thanh Trung

Partner, Tax and Legal Services Leader, PwC Vietnam

Tel: +84 28 3823 0796

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Nghiem Hoang Lan

Partner, Tax Services, PwC Vietnam

Tel: +8498 410 7165

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