🛡️𝐎𝐍𝐋𝐈𝐍𝐄 𝐒𝐄𝐌𝐈𝐍𝐀𝐑: 𝐂𝐎𝐑𝐏𝐎𝐑𝐀𝐓𝐄 𝐈𝐍𝐂𝐎𝐌𝐄 𝐓𝐀𝐗 𝐈𝐍𝐂𝐄𝐍𝐓𝐈𝐕𝐄𝐒 𝐀𝐍𝐃 𝐋𝐎𝐒𝐒 𝐂𝐀𝐑𝐑𝐘𝐅𝐎𝐑𝐖𝐀𝐑𝐃 🛡️

Updated: May 25

Speaker: Phan Hoai Nam, Managing Partner of W&A Consulting, Lecturer at the Judicial Academy and ACCA, Former Director at Big 4

Topic: Corporate Income Tax Incentives and Loss Carryforward: Policies and Practices

Key Topics:

Tax incentives under the Corporate Income Tax Law, the 2020 Investment Law, and related laws
Policies and conditions for tax incentives in the following sectors:
- Software production
- High technology
- Education, healthcare, and other socialized projects
- Large-scale production projects
- Projects in high-tech zones
- Projects in preferential locations
- Projects in industrial zones
Issues related to expanded investment and tax incentives
Capital contribution, investment capital, and financial statements in relation to tax incentives
Practical insights from tax inspections and audits
Principles of loss carryforward with and without tax incentives
Provisions in the draft amended Corporate Income Tax Law on incentives and loss carryforward