Corporate Income Tax Law No. 67/2025/QH15. This law defines taxpayers, taxable income, tax-exempt income, tax base, tax calculation methods, and corporate income tax incentives.

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.