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Circular No. 2911-TC/TCT regarding the exemption and reduction of corporate income tax

This circular guides the exemption and reduction of corporate income tax for construction establishments, which are entitled to incentives similar to those provided for manufacturing enterprises under the Corporate Income Tax Law and the Foreign Investment Encouragement Law.

Số hiệu2911-TC/TCT
Loại văn bảnOfficial Dispatch
Cơ quan ban hànhMinistry of Finance
Người kýPhạm Văn Trọng
Cập nhật16/06/2026
NgànhLabour, War Invalids and Social Affairs
Lĩnh vựcUncategorized
Ngày ban hành18/07/2000
Ngày áp dụng—
Ngày hết hiệu lực—
Tình trạngIn effect
✦ Tóm lược thông minh

This circular guides the exemption and reduction of corporate income tax for construction establishments, which are entitled to incentives similar to those provided for manufacturing enterprises under the Corporate Income Tax Law and the Foreign Investment Encouragement Law.

Đối tượng áp dụng

Construction establishments

Các điểm cốt lõi

  • Construction establishments are eligible for tax benefits as stipulated by the Corporate Income Tax Law and the Foreign Investment Encouragement Law.
  • Construction activities are considered material production activities.

🌐 Tác động xã hội từ văn bản này

  • Construction establishments will be relieved of some tax burdens, enhancing their competitiveness and development potential.
  • The state budget may be affected due to reduced income from taxes.

❓ Câu hỏi thường gặp

Are construction establishments eligible for tax exemptions or reductions?

Yes, construction establishments are entitled to tax incentives as provided by the Corporate Income Tax Law and the Foreign Investment Encouragement Law.

To which industry group does construction activity belong?

Construction activities are considered material production activities.

Toàn văn

LETTER

OF THE MINISTRY OF FINANCE NUMBER 2911 TC/TCT DATED JULY 19, 2000
REGARDING EXEMPTION AND REDUCTION OF ENTERPRISE INCOME TAX

 

RESPECTED: - Ministries, ministerial-level agencies, and government agencies

- People's Committees of provinces and centrally-run cities.

 

To implement uniformly the subjects eligible for tax incentives under the Law on Enterprise Income Tax and the Law on Domestic Investment Incentives, the Ministry of Finance provides additional guidance as follows:

 

BASED ON THE PRINCIPLES OF NATIONAL ECONOMIC SECTORS ACCOMPANIED BY DECISION NUMBER 143 TCTK/PPCĐ DATED DECEMBER 22, 1993 ISSUED BY THE DIRECTOR OF THE GENERAL STATISTICS OFFICE REGARDING THE ISSUE OF THE SYSTEM OF NATIONAL ECONOMIC SECTORS; BASED ON THE PRODUCTION PROCESSES AND REGULATIONS ON BUSINESS ACCOUNTING SYSTEMS, COST MANAGEMENT, AND ACTUAL CONSTRUCTION PRODUCT PRICES, THEN CONSTRUCTION ACTIVITIES ARE MATERIAL PRODUCTION ACTIVITIES. THEREFORE, CONSTRUCTION ENTITIES ARE ELIGIBLE FOR TAX INCENTIVES AS MANUFACTURING ENTERPRISES ACCORDING TO THE LAW ON ENTERPRISE INCOME TAX AND THE LAW ON FOREIGN INVESTMENT INCENTIVES.

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Bản đồ quan hệ

↑ Cơ sở & văn bản tác động lên văn bản này
Căn cứ 1
143-TCTK/PPCĐ Chưa có trong hệ thống
2911-TC/TCT
Circular No. 2911-TC/TCT regarding the exemption and reduction of corporate income tax
In effect
↓ Văn bản chịu tác động từ văn bản này
Giải thích 2
Luật thuế thu nhập doanh nghiệp Chưa có trong hệ thống
Luật khuyến khích đầu tư nước ngoài Chưa có trong hệ thống

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