Notes on Corporate Income Tax in Vietnam
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…