THE GOVERNMENT

Decree No. 218/2013/ND-CP of December 26, 2013 detailing and guiding the implementation of the Law on Enterprise Income Tax
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 3, 2008 Law on Enterprise Income Tax and the June 19, 2013 Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax;
At the proposal of the Minister of Finance,
The Government promulgates the Decree to detail and guide the implementation of the Law on Enterprise Income Tax.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree details and guides the implementation of a number of articles of the Law on Enterprise Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax on taxpayers; taxable incomes, tax-exempt incomes; determination of taxed incomes, determination and carrying forward of losses; turnover; deductible and non-deductible expenses upon determination of taxable incomes; tax rates; tax calculation method; tax incentives and conditions for application of tax incentives.
Article 2. Taxpayers
Taxpayers are defined in Article 2 of the Law on Enterprise Income Tax and Clause 1, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax.
1. Taxpayers defined in Clause 1, Article 2 of the Law on Enterprise Income Tax include:

a/ Enterprises established and operating under the Law on Enterprises, the Law on Investment, the Law on Credit Institutions, the Law on Insurance Business, the Law on Securities, the Law on Petroleum, the Commercial Law, and other legal documents, in the form of joint-stock company; limited liability company; partnership; private enterprise; party to business cooperation contract; party to oil and gas production sharing contract, oil and gas joint-venture enterprise or jointly operating company;