Circular No. 18/2011/TT-BTC dated February 10, 2011 of the Ministry of Finance amending and supplementing the Finance Ministry’s Circular No. 130/2008/TT-BTC of December 26, 2008, guiding a number of articles of Law No. 14/2008/QH12 on Enterprise Income Tax, and the Government’s Decree No. 124/2008/ND-CP of December 11, 2008, detailing a number of articles of the Law on Enterprise Income Tax