Official Letter No. 140/CT-CS dated March 14, 2025 from the Tax Department regarding land lease expenses for land areas not yet used for business operations
In the case where a company incurs a one-time payment for land lease expenses covering the entire lease term, along with management fees, for land areas that have not yet been put into use for its business operations, such expenses shall not be considered deductible when determining corporate income taxable income at the time the land has not yet been utilized for production or business purposes.
