Corporate income tax incentives for expanding investment projects using net profit after tax

If the company utilizes post-tax profits to expand an ongoing investment project, increase production scale, capacity, or innovate production technology (referred to as expansion investment projects) in eligible sectors for corporate income tax incentives as per Decree 218/2013/NĐ-CP and the project is implemented on schedule, achieves stated objectives and meets one of the three criteria in Clause 4, Article 10, Circular 96/2015/TT-BTC (amended and supplemented by Point a, Clause 6, Article 18 of Circular 78/2014/TT-BTC dated June 18, 2014, by the Ministry of Finance), then it is entitled to incentives as prescribed.