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red-check New guidelines on 2014 CIT

Circular No. 78/2014/TT-BTCstatus2 dated June 18, 2014 of the Ministry of Finance guiding the implementation of the Government’s Decree No. 218/2013/ND-CPstatus2 of December 26, 2013, detailing and guiding the implementation of the Law on Enterprise income tax
Posted: 26/6/2014 7:49:33 AM | Latest updated: 27/8/2022 11:06:42 AM (GMT+7) | LuatVietnam: 3508 | Vietlaw: 160
Amendement notes
See more the amendemend and supplement at the Circular No. 119/2014/TT-BTCstatus2 of 25/8/2014 and Cicular No. 151/2014/TT-BTCstatus2 of 10/10/2014.

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Effective Date 2-Aug-2014
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 160

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Timeline

Tax of Corporation Income

blue-check EIT incentives for software production projects
blue-check List of Vietnam's 1,000 biggest EIT payers in 2021
blue-check Regarding conditions for EIT incentives upon establishment of waste treatment facility
blue-check Incomes eligible for EIT exemption, reduction upon investing in favored fields
blue-check Regarding EIT incentives in case of changing location of project execution
blue-check Regarding choice of EIT incentives with regard to agricultural processing enterprises
blue-check EIT must not be allocated to branches that are enjoying incentives
blue-check Incomes derived outside favoured area shall not be entitled to EIT incentives
blue-check Some issues relating to declaration for deduction of EIT already paid outside Vietnam under an Agreement
blue-check Regarding EIT on undistributed incomes of an establishment engaging in socialization
blue-check Regarding EIT incentives upon moving location of executing project
blue-check “Other incomes” in 2020 shall be also entitled to a 30% reduction in EIT
blue-check Conditions for EIT exemption, reduction for science and technology enterprises
blue-check 2020’s calendar months which belong to 2019 fiscal year shall not be entitled to a 30% reduction in EIT
blue-check 2020’s tax period according to fiscal year other than the Gregorian calendar is still entitled to tax reduction
blue-check Guidelines on application of the policy on 30% reduction in EIT payable in 2020
blue-check Regarding a 30% reduction in EIT payable in 2020
blue-check [Merged] 2009 Law on Corporate Income Tax
blue-check EIT payable in 2020 shall be reduced 30%
blue-check Regarding EIT incentives for interests on terms deposits