Notes on Corporate Income Tax in Vietnam. Profit tax is a direct tax, collected based on the final results of production and business activities of an organization or enterprise. Legal documents Corporate income tax law Decree 218/2013/ND-CP Circular No. 78/2014/TT-BTC Circular No. 151/2014/TT-BTC Circular No. 119/2014/TT-BTC Circular No. 96/2015/TT-BTC Circular No. 25/2018/TT-BTC Resolution 116/2020/QH14 Tax…
What is dumping in international trade? Dumping is, in international trade, a situation where the price of a product when sold in the importing country is less than the price of that product in the market of the exporting country. For example, dumping occurs when a product from country A is sold in domestic market at…
in Vientam, the Corporeate income tax will be applied from 0% to 20%. How is Preferential tax rates in Vietnam ? How to file an application for CIT incentives ? 10% rate for 15 years is applied to: a) Incomes of the enterprise from execution of new projects of investment in extremely disadvantaged areas: economic…
What are the conditions for application of CIT incentives in Vietnam ? How to file an application of corporate income tax (CIT) incentives? What is Corporate income tax ? Corporate income tax or (CIT) is a direct tax, collected based on the final results of production and business activities of organizations and enterprises. Conditions for…