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

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

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Legal document in Vietnamese
LL14_030608.pdf

Issued date	Effective date	Expired date
03/06/2008	01/01/2009	01/10/2025

Legal documents revised this legal document
Document name	Issued date	Effective date	Expired date
61/2020/QH14-TNDN	17/06/0202	01/01/2021	01/10/2025
32/2013/QH13	19/06/2013	01/01/2014	01/10/2025
71/2014/QH13-TNDN	26/11/2014	01/01/2015	01/10/2025

Dependent legal document
Document name	Issued date	Effective date	Expired date
92/2013/NĐ-CP	13/08/2013	13/08/2013	01/01/2014
218/2013/NĐ-CP	26/12/2013	15/02/2014
91/2014/NĐ-CP-TNDN	01/10/2014	15/11/2014
12/2015/NĐ-CP-TNDN	12/02/2015	01/01/2015

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

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

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

Corporate Income Tax Guidelines

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

Corporate Income Tax Law 2025

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

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

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. 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. 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. 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. 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

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

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. 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. 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. 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

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

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