The Ministry of Finance has issued Circular 20/2026/TT-BTC (Circular 20) to provide detailed regulations on corporate income tax (CIT). Due to the issuance of the Circular, Circular 78/2014/TT-BTC guiding the implementation of Decree 218/2013/ND-CP providing guidelines for the implementation of the Law on CIT, amended by Circular 96/2015/TT-BTC, has been repealed. Taking effect from March 12, 2026, Circular 20 applies from the 2025 tax year.
Read moreempty
Search Results for: corporate
Some notable points regarding corporate income tax
Some notable points regarding corporate income tax154 DownloadsDownloadSize: 1 MB
Read moreLaw on Corporate Income Tax 2025: New regulations on taxable and tax-exempt incomes, tax calculation methods for enterprises
On June 14, 2025, the National Assembly passed the Law on Corporate Income Tax 67/2025/QH15 (CIT Law 2025), effective from October 1, 2025 and applicable from the corporate income tax period of 2025. The CIT Law 2025 is developed and promulgated to overcome shortcomings and challenges in the implementation of CIT regulations in the past, ensure consistency and uniformity between domestic legal regulations, and in line with the CIT reform trend in the world, etc.
Read moreLaw on Corporate Income Tax 2025: New regulations on taxable and tax-exempt incomes, tax calculation methods for enterprises
Law on Corporate Income Tax 2025: New regulations on taxable and tax-exempt incomes, tax calculation methods for enterprises890 DownloadsDownloadSize: 569 KB
Read moreSome new regulations on information disclosure and report on corporate bond offering and trading
On November 6, 2024, the Minister of Finance issued Circular 76/2024/TT-BTC guiding the information disclosure and report on offering and trading privately-placed corporate bonds in the domestic market and offering corporate bonds to the international market.
Read more