Corporate Income Tax

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Uni 23-08-2013 - Guidance on CIT for promotion activities

Official letter No.2372/TCT-CS in guidance of cit for promotion

Uni 20-08-2013 - Guidance on CIT for the extension investment project

Oficial letter No.9877/BTC-TCT in guidance of CIT for extention invesment project

Uni 16-08-2013 - Guidance on amendments and additions to Law on CIT and VAT

Decree No.92/2013/NĐ-CP in guidance of law on amending, adding some provisions of laws on CIT and VAT effective from 01 July 2013

Uni 14-08-2013 - Guidance on cit policy about loan interest

The oficial letter No. 2389/TCT-CS dated 26 July 2013 of GDT in Guidance of cit policy about loan interest

Uni 18-07-2013 – Guidance on tax policy for gifts, donations

The Official letter No. 2016/TCT-DNL dated 19 June 2013 of GDT in guidance of tax policy for gifts, donations

Uni 09-07-2013 - Guidance on amendment and addition to Law on CIT

Law No. 32/2013/QH13 in guidance of amendment and addition to some provisions of Law on CIT

Uni 01-07-2013 – Guidance of amendment and addition to Law on CIT, VAT

The official letter No. 8336/BTC-CST dated 28 June 2013 of MOF in guidance of amendment and addition to Law on CIT, VAT (effective from 01 July 2013)

Uni 26-06-2013 - Guidance on accommodation charges for foreign experts

The official letter no. 933/CT-TTHT dated 18 june 2013 of Long An taxation department in guidance of acommodation charges for foreign experts

Uni 25-06-2013 - guidance on deductible brokerage charge

The official letter no. 2680/CT-TTHT dated 14 may 2013 of HCM taxation department in guidance of deductible brokerage charge

Uni 18-06-2013 - Guidance on deductible expense

The official letter no. 2617/CT-TTHT dated 13 may 2013 of HCM taxation department in guidance of deductible expense for employees’ house rentals

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