Corporate Income Tax Law 2025

Top-up Tax under the Global Anti-Base Erosion (GloBE) Rules

The Corporate Income Tax Law No. 71/2014/QH13 amends the Tax Law of 2008

The Corporate Income Tax Law No. 32/2013/QH13 amended in 2008

The Corporate Income Tax Law No. 14/2008/QH12

The Investment Law of 2020 amends the Corporate Income Tax Law of 2008

Corporate Income Tax Guidelines

Decree No. 320/2025/NĐ-CP providing detailed regulations on a number of articles and measures for the organization and guidance of the implementation of the Law on Corporate Income Tax

Decree No. 236/2025/ND-CP elaborates on a number of articles of Resolution No. 107/2023/QH15 on the application of the top-up Corporate Income Tax (CIT) under the Global Anti-Base Erosion (GloBE) Rules

Decree No. 57/2021/ND-CP supplements point g, clause 2, Article 20 of Decree No. 218/2013/ND-CP (as amended and supplemented by Decree No. 12/2015/ND-CP) regarding corporate income tax incentives for supporting industrial product manufacturing projects

Decree No. 118/2015/ND-CP provides guidance on the amended Law on Investment 2014 regarding the adjustment of preferential tax areas for corporate income tax

Decree No. 12/2015/ND-CP provides guidance on the amended Law on Corporate Income Tax 2008, amended by Law on Corporate Income Tax No. 71/2014/QH13

Decree No. 91/2014/ND-CP provides guidance on the amended Law on Corporate Income Tax 2008, as amended by Decree No. 218/2013/ND-CP

Decree No. 218/2013/ND-CP on Corporate Income Tax

Circular No. 25/2018/TT-BTC amends Circular No. 78/2014/TT-BTC

Circular No. 130/2016/TT-BTC supplements point a1 after point a of Clause 6 in Article 18 of Circular No. 78/2014/TT-BTC

Inter-ministerial Circular No. 12/2016/TTLT-BKHCN-BTC provides guidance on the content of expenditure and management of the science and technology development fund of enterprises

Circular No. 96/2015/TT-BTC provides guidance on the implementation of Government's Decree No. 12/2015/NĐ-CP, which guides the Law on Corporate Income Tax

Circular No. 151/2014/TT-BTC provides guidance on the implementation of Government's Decree No. 91/2014/NĐ-CP, which amends and supplements certain provisions of the Law on Corporate Income Tax

Circular No. 119/2014/TT-BTC amends Circular No. 78/2014/TT-BTC providing guidance on the Corporate Income Tax Law regarding tax administrative reform and simplification procedures

Circular No. 78/2014/TT-BTC provides guidance on the implementation of Decree No. 218/2013/NĐ-CP, which regulates and guides the implementation of certain provisions of the Corporate Income Tax Law

Circular No. 141/2013/TT-BTC provides guidelines for the implementation of Decree No. 92/2013/ND-CP, which details the implementation of certain provisions of the Law on Corporate Income Tax in 2013