Vietnam Legal Documents Database

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Topic >> Tax-of-Corporation-Income
  • fa-check-circle Official Letter No. 452/CT-TTHT - Regarding EIT on support received from parent company ( 16-Jan-2017)
    According to Clause 15 Article 7 of Circular No. 78/2014/TT-BTCfa-exclamation-circle , in the case a branch receives an amount of support from its parent company in order to offset its accumulated losses from business activities, this support amount must be accounted into other incomes for declaration and payment of enterprise income tax (EIT). read more
  • fa-check-circle Circular No. 212/2015/TT-BTC - The new provisions on EIT incentives for projects invested in the domain of environmental protection ( 31-Dec-2015)
    This Circular provides guidelines for enterprise income tax (EIT) policies for projects invested in the domain of environmental protection under Decree No. 19/2015/ND-CPfa-exclamation-circle read more
  • fa-check-circle Official Letter No. 3833/TCT-CS - Projects of new investment in industrial parks during 2009-2013 period may be entitled to EIT incentives under the new Laws ( 17-Sep-2015)
    Under Clause 1 Article 13 of Circular No. 96/2015/TT-BTCfa-exclamation-circle , in case an enterprise conducts a project of new investment in industrial park in the period of 2009-2013 , if upon the tax period 2014 it meets the conditions on tax incentives (preferential sector or preferential area) under Law No. 32/2013/QH13, Law No. 71/2014/QH13 and the guiding documents, the enterprise shall be entitled to enjoy EIT incentives under the provisions provided in such Laws for the remaining time counted from the tax year 2015.
  • fa-check-circle Official Letter No. 3822/TCT-CS - Regarding EIT incurred by independent accounting units ( 17-Sep-2015)
    Under this official letter, with regard to branches (including independent accounting units), “an annual total revenue not exceeding VND 20 billion” to be used as the basis for applying the tax rate of 20% under Clause 2 Article 11 of Circular No. 78/2014/TT-BTCfa-exclamation-circle is the total revenue of the whole enterprise and its branches rather than only revenue of the branches read more
  • fa-check-circle Merged document No. 26/VBHN-BTC - [Merged] - The regulations on enterprise income tax ( 14-Sep-2015)
    The document is to merge the amendments, supplements of Circular No. 119/2014/TT-BTCfa-exclamation-circle dated August 25th, 2014, Circular No. 151/2014/TT-BTC dated October 10th, 2014 and Circular No. 96/2015/TT-BTCfa-exclamation-circle dated June 22nd, 2015 to Circular No. 78/2014/TT-BTCfa-exclamation-circle dated June 18th, 2014 guiding the implementation of the Government’s Decree No. 218/2013/ND-CPfa-exclamation-circle dated December 26th, 2013 detailing and guiding the implementation of the Law on enterprise income tax.
  • fa-check-circle Official Letter No. 2581/TCT-CS - EIT incentive is not applied to services liable to excise tax ( 26-Jun-2015)
    According to point c Clause 2 Article 19 of Decree No. 218/2013/ND-CPfa-exclamation-circle , Clause 3 Article 18 of Circular No. 78/2014/TT-BTCfa-exclamation-circle , incomes from the provision of services liable to excise tax are not entitled to EIT incentive and shall apply the tax rate of 20%. read more
  • fa-check-circle Official Letter No. 2512/TCT-CS - The summarization of crucial changes in EIT from 2015 ( 24-Jun-2015)
    According to this Dispatch, there are some crucial changes in enterprise income tax (EIT) (applicable from 2015) provided in Circular No. 96/2015/TT-BTCfa-exclamation-circle as follows: read more
  • fa-check-circle Official Letter No. 2509/TCT-KK - Regarding the determination of payable EIT of a dependent cost-accounting production establishment ( 23-Jun-2015)
    The document is to reject BASF Vietnam Company’s recommendation that the Company is allowed declaring and paying EIT of its dependent cost-accounting production establishment located in another province according to the ratio of revenue generated at the dependent establishment to its total revenue. This recommendation is rejected because it is contrary to Article 12 of Decree No. 218/2013/ND-CPfa-exclamation-circle and Article 13 of Circular No. 78/2014/TT-BTCfa-exclamation-circle read more
  • fa-exclamation-circle Circular No. 96/2015/TT-BTC - Some provisions on EIT are amended further from 2015 ( 22-Jun-2015)
    This Circular is to amend, supplement to a number of provisions on enterprise income tax (EIT) provided in Circular No. 78/2014/TT-BTCfa-exclamation-circle , Circular No. 119/2014/TT-BTCfa-exclamation-circle , and Circular No. 151/2014/TT-BTC read more
  • fa-check-circle Official Letter No. 1840/TCT-CS - Regarding invoices for goods sale, service provision ( 15-May-2015)
    According to point d clause 1 Article 2 of Circular No. 78/2014/TT-BTCfa-exclamation-circle , if a foreign enterprise hires service of the Vietnamese enterprise, the foreign enterprise is regarded as forming the permanent establishment in Vietnam through the service supplier read more
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