NEWSLETTER APRIL 2025
Resolution No. 198/2025/QH15 dated 17 May 2025 on a number of special mechanisms and policies for the development of the private economy Exemption from corporate income tax (“CIT”) for a period of 02 years and a 50% reduction in the amount of tax payable for the following 04 years, applicable to income generated from innovative start-up activities of innovative start-up enterprises, innovative start-up investment fund management companies, and intermediary organizations supporting innovative start-ups. The duration of tax exemption and reduction shall be determined in accordance with the provisions of the law on CIT. Exemption from personal income tax (“PIT”) and...