Law on enterprise income tax

Circular No. 01/1999/TT-BXD dated January 16, 1999 of the Ministry of Construction guiding the elaboration of cost estimates of capital construction projects under the law on value added tax and the law on enterprise income tax

Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 218/2013/ND-CP of December 26, 2013, detailing and guiding the implementation of the Law on Enterprise Income Tax

Decree No. 218/2013/ND-CP of December 26, 2013 detailing and guiding the implementation of the Law on Enterprise Income Tax

Decree No. 92/2013/ND-CP dated August 13, 2013 of the Government detailing a number of articles, which take effect on July 1, 2013, of the Law Amending and Supplementing 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 Value-Added Tax

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

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