Taxation of corporate income tax rate is 20 %
Free of tax for the oversea remittance
Exemption of VAT on goods which include imported raw marterials for producing, processing of exported goods according to the processing contracts signed with foreign Partners.
(Only applied for high-tech enterprises, investment incentive fields). According to Decree No. 87/2010/NĐ-CP.
(1) Import tax exemption for goods to create fixed assets
(2) Emport exemption for raw material, imported materials to produce exported goods
(3) Emport exemption for raw material, to manufacture on the list of special incentive investment project in 5 years commencing from manufacturing start (If Enterprises invest in the list of special incentive investment project or invest in spare parts manufacture, or mechanic, electronic…