Circular No. 43/2019/TT-BTC guiding the provisions under Clause 4, Article 24 of Decree No. 82/2018/NĐ-CP dated May 22, 2018 of the Government on management of Industrial Zones and Economic Zones.

CIRCULAR

Guidelines for Clause 4, Article 24

Decree No. 82/2018/NĐ-CP dated May 22, 2018 of the Government

concerning the management of Industrial Zones and Economic Zones

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Pursuant to the Law on Corporate Income Tax No. 14/2008/QH12 and the Law No. 32/2013/QH13 amending and supplementing certain articles of the Law on Corporate Income Tax;

Pursuant to the Law No. 71/2014/QH13 amending and supplementing certain articles of various tax laws;

Pursuant to Decree No. 218/2013/NĐ-CP dated December 26, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Corporate Income Tax;

Pursuant to Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain regarding tax regulations;

Pursuant to Decree No. 146/2017/NĐ-CP dated December 15, 2017 of the Government amending and supplementing certain articles of Decree No. 100/2016/NĐ-CP dated July 1, 2016 and Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government;

Pursuant to Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing certain articles of various tax laws and amending and supplementing certain articles of various decrees on taxes;

Pursuant to Decree No. 82/2018/NĐ-CP dated May 22, 2018 of the Government on the management of Industrial Zones and Economic Zones;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue总局局长的提议；

The Minister of Finance hereby issues this Circular guiding the implementation of Clause 4, Article 24 of Decree No. 82/2018/NĐ-CP dated May 22, 2018 of the Government on the management of Industrial Zones and Economic Zones as follows:

Article 1. Guidelines for Clause 4, Article 24 of Decree No. 82/2018/NĐ-CP dated May 22, 2018 of the Government

1. Investment construction costs, operating costs, or rental costs for residential buildings and social infrastructure projects serving workers in industrial zones and economic zones of enterprises with investment projects in industrial zones and economic zones shall be deductible when determining taxable corporate income as follows:

a) For fixed asset values: Shall be included in the value of the project and depreciated as deductible expenses when determining taxable corporate income if they meet the conditions set forth by the Ministry of Finance regarding the management, use, and depreciation of fixed assets.

b) For costs (except as provided in point a, Clause 1 of this Article): Shall be included as deductible expenses when determining taxable corporate income according to the provisions of the Corporate Income Tax Law.

2. Incentives for investment projects constructing housing, cultural facilities, sports facilities, and social infrastructure projects serving workers in industrial zones and economic zones

Investment projects constructing housing, cultural facilities, sports facilities, and social infrastructure projects serving workers in industrial zones and economic zones shall enjoy incentives under the laws on social housing construction and related laws.

12/2025/TT-BNNMT dated June 19, 2025 issued by the Minister of Agriculture and EnvironmentEffectiveness

1. This Circular takes effect from August 26, 2019.

2. Investment construction costs, operating costs, or rental costs for residential buildings and social infrastructure projects serving workers in industrial zones and economic zones arising from July 10, 2018 shall be implemented in accordance with Clause 4, Article 24 of Decree No. 82/2018/NĐ-CP and the guidelines set out in Article 1 of this Circular.

3. Tax authorities at all levels shall be responsible for disseminating and guiding enterprises to implement the contents of this Circular.

4. During the implementation process, if there are difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution./.