Introduction to Vietnam’s Corporate Income Tax

Vietnam’s Corporate Income Tax Law (Luật thuế thu nhập doanh nghiệp) is the primary legislation governing corporate income tax in Vietnam. The law was last amended on November 26, 2014. Its implementation is further detailed through decrees (NGHỊ ĐỊNH, such as Decree 218/2013/NĐ-CP) and circulars (THÔNG TƯ, such as Circular 78/2014/TT-BTC and Circular 45/2013/TT-BTC).