The Circular 43/2019 / TT-BTC offers guidance for the provisions of Clause 4, Article 24 of Decree No. 82/2018 / ND-CP dated May 22, 2018. Accordingly, the expenses for investment in construction, operation or lease of apartment buildings and social infrastructure works for workers working in industrial parks and economic zones shall be deducted when confirming incomes subject to enterprise income tax as follows:
- The value of fixed asset will be included in the value of construction.
nvestment projects on construction of houses, cultural works, sports and social infrastructure works in service of workers working in industrial parks and economic zones shall enjoy preferences rates.