Article 4. The Socialist Republic of Vietnam Government encourages and protects the lawful rights and interests of domestic and foreign organizations and individuals engaged in investment and business activities in A Dot border-gate economic zone in export, import, temporary import and re-export; transit of goods; bonded warehouses; duty-free shops; exhibition and trade fair; product show; import and export production and processing; border-gate marketplaces; socio-economic infrastructure and housing investment; tourism; financial and banking services as well as other business activities under provisions of Vietnamese law and treaties to which Vietnam is a contracting party.
Article 10. Investment incentive policy:
1. All investment projects in the industrial and trade sub-zone enjoy maximum incentives applicable to areas with extremely difficult socio-economic consition under Investment Law. Laws on Corporate Income Tax and Value-Added Tax as well as other incentives under treaties and multilateral or bilateral trade agreements that Vietnam has signed or acceded.
2. Investment projects in industrial-commercial zones are exempt from corporate income tax in 4 years since taxable income is generated, enjoy 50% reduction of corporate income tax in 9 subsequent years; enjoy 10% corporate income tax in 15 years since business activities are operated.
3. Investment projects on developing new production line, expanding scope, renovating technology, improving ecological environment and enhancing manufacturing capacity are exempt from corporate income tax for the added income from investment in 4 years (maximum); and enjoy 50% tax reduction in 7 subsequent years.
(Extracted from Decision No. 64/2008/QD-TTg) dated May 22, 2008 of Prime Minister)