This Circular shall detail and guide the implementation of a number of articles of the Law on Enterprise Income Tax No. 14/2008/QH12 dated June 03, 2008, Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government

This Decree regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax including:

This Law provides for enterprise income taxpayers, taxable incomes, tax-exempt incomes, tax bases, tax calculation methods, and tax incentives.