OFFICIAL LETTER NO. 4525/BTC-PC PROVIDING GUIDANCE ON DETERMINING INVESTMENT INCENTIVES AND PROCEDURES FOR ADJUSTING INVESTMENT PROJECTS IN CASE OF ADMINISTRATIVE BOUNDARY CHANGES

The reorganization and restructuring of administrative units at various levels under the two-tier local government model may lead to changes in administrative boundaries. To ensure the rights and benefits of investors, the Ministry of Finance (MOF) issued Official Letter No. 4525/BTC-PC on April 9, 2025, providing guidance to relevant authorities on determining areas eligible for corporate income tax (CIT) incentives in cases where administrative boundaries are changed (Official Letter No. 4525). Specifically