Law on the amendments to the Law on Enterprise Income Tax 2013
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- Guidance on incentives on the enterprise income tax for investment projects in Con Dao
- 14:35, 21/02/2016
- Recently, the Ministry of Finance of Vietnam has issued the Circular No. 26/2016/TT-BTC providing guidance on implementation of a number of incentive policies applicable to Con Dao, Ba Ria – Vung Tau Province.
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- Vietnam: Non-deductible expenditures when calculating taxable income
- 16:50, 04/01/2015
- When calculating corporate income tax, taxable income will deduct expenses arising from business and production activities of the enterprise and have legal invoices and documents. Non-deductible expenditures when calculating taxable income include:
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- The corporate income tax table applicable in Vietnam from January 01, 2014
- 09:05, 15/01/2014
- From January 01, 2014, the corporate income tax rate has changed significantly in the direction of reducing the tax rate for enterprises, providing more specific regulations on preferential tax rates for particular businesses. The table below shows the latest corporate income tax rates.
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- Vietnam: Conditions for enterprise income tax incentives
- 14:54, 13/01/2014
- Incentives on corporate income tax are applied to encourage newly established small businesses and businesses to invest in difficult conditions and to do business in specific industries. In order to be eligible for tax incentives, enterprises must meet the following conditions:
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