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This Circular guides the application of pilot EIT policy to microfinance organizations licensed establishment before January 01, 2014, by the State bank, according to Law on credit institutions No. 47/2010/QH12, but not eligible to be applied EIT incentive policies of enterprises established newly from investment projects in localities with special difficult economic-social conditions specified in the Decree No. 124/2008/ND-CP dated December 11, 2008, detailing and guiding implementation of a number of Articles of the Law on EIT.
This Circular takes effect on November 11th, 2013.
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