Văn bản hợp nhất các nghị định hướng dẫn về thuế thu nhập doanh nghiệp số 09/VBHN-BTC ngày 07/05/2018
Circular 78/2014/TT-BTC, dated 18 June, 2014 guides the implementation of the Government’s Decree No. 218/2013/ND-CP of December 26, 2013, detailing a number of articles of the Law on CIT
Decree 128/2013/ND-CP dated December 26, 2013, regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax.
Law on Enterprise Income Tax No. 14/2008/QH12, passed on June 3, 2008, provides for enterprise income taxpayers, taxable incomes, tax-exempt incomes, tax bases, tax calculation methods, and tax incentives.
