CORPORATE INCOME TAX INCENTIVES FOR THE PRODUCTION OF ELECTRONIC EQUIPMENT MEETING SEMICONDUCTOR CHIP CRITERIA EFFECTIVE FROM 01 JANUARY 2026
I. Legal basis Circular No. 33/2025/TT-BKHCN Digital Technology Industry Law 2025 Decree No. 320/2025/ND-CP Circular No. 33/2025/TT-BKHCN applies to agencies, organizations, and enterprises involved in electronic equipment production projects in Vietnam, and provides detailed guidance on Clause 5, Article 40 …