Enterprises eligible for corporate income tax (CIT) incentives often ask: after submitting an application for tax exemption or reduction, how long does the tax authority take to process it? The answer is set out in Article 33 of Decree 252/2026/ND-CP, which specifies the statutory processing timelines. This article summarises the applicable time limits.
1. Receiving the application: 3 working days
The tax authority receives and checks CIT exemption or reduction applications within 3 working days. If the dossier is incomplete, the authority notifies the enterprise to supplement it — the processing clock starts only once a valid dossier has been received.
2. Processing the application: 30 working days
From the date of the notice of receipt, the tax authority resolves the application within 30 working days in ordinary cases. This is the standard timeline when the dossier meets all conditions and is not subject to in-depth risk review.
3. Shortened to 10 working days: high-risk cases
For applications classified as high-risk, the processing time is shortened to 10 working days. Risk classification follows the tax authority’s management criteria — enterprises should prepare a tight, complete set of evidence demonstrating their eligibility for the incentive.
4. 7 working days: the one-stop-shop inter-agency mechanism
Where the inter-agency one-stop-shop mechanism applies (coordination with authorities beyond the tax office), the processing time is 7 working days. This mechanism shortens procedures when the dossier must be handled jointly with other agencies.
5. Distinguishing APPLICATION PROCESSING time from the BENEFIT PERIOD
This is the most common source of confusion. The 3 – 30 – 10 – 7 day figures above are procedural processing times, not the period during which an enterprise enjoys the tax incentive. The benefit period (e.g. how many years of exemption or reduction, what preferential tax rate) is set by Law on Corporate Income Tax 67/2025/QH15 (effective 1 October 2025, replacing Law 14/2008/QH12) and guided by Article 20.4 of Decree 320/2025/ND-CP (effective 15 December 2025). Enterprises must keep these two concepts separate when planning.
6. Legal basis for the timelines
Law on Tax Administration 108/2025/QH15, Article 19, assigns the Government to detail the dossiers and procedures for tax exemption and reduction. On that basis, Decree 252/2026/ND-CP (Article 33) specifies the receipt and processing time limits. All three instruments remain in force as of 14 October 2026.
7. Practical notes for enterprises
- Prepare a complete dossier from the outset — the processing clock runs only from receipt of a valid dossier; a deficient dossier delays the whole process;
- Carefully check the current guiding documents on how the incentive amount is determined in the tax return, especially as the new policy (Law 67/2025, Decree 320/2025) has only recently taken effect — consult the original texts before applying them to each tax period;
- Retain evidence of eligibility (investment certificates, financial documents, project approval decisions…) to satisfy verification requests, particularly for high-risk dossiers;
- Track the receipt notice from the tax authority — it is the starting point for the 30-day (or 10/7-day) processing period.
Frequently asked questions
Q: When does the 30-day period start?
A: From the date of the notice of receipt (i.e. once the dossier is valid), not from the submission date.
Q: Is the processing time the same as the benefit period?
A: No. Processing time is procedural (working days); the benefit period is a policy matter (years) governed by Law 67/2025 and Decree 320/2025.
Q: Which law does Law 67/2025 replace?
A: It replaces Law on Corporate Income Tax 14/2008/QH12, effective 1 October 2025.
Note: This article is for reference only and is not legal advice. It was drafted by an AI system and quality-checked internally by the AI Legal Council — it is not the opinion of a licensed human lawyer. Each case must be assessed on its facts, evidence and applicable law; please consult a lawyer for detailed advice.
Need help with CIT exemption or reduction applications? Contact the FLAT Law Firm team via our contact page.
