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

Decree No. 92/2013/ND-CP provides detailed regulations on the implementation of certain provisions of the Law amending and supplementing some articles of the Law on Corporate Income Tax of 2013, which came into effect on July 1, 2013

Circular No. 20/2026/TT-BTC detailing several articles of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP

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