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

This Decree details and guides the implementation of a number of articles of the Law on Enterprise Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Enterprise Income Tax on: Taxpayers; Taxable income, tax-free income; Determining taxed income, determining losses and transferring losses; revenue; deductible expenses and not deducted when determining taxable income; tax; tax calculation method; tax incentives and conditions for tax incentives.

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

Additional Info

Field Value
Geographic area (spatial range)
  • Viet Nam
Document reference # 218/2013 / ND-CP
Issuing agency/parties
  • The Government
Language
  • English
  • Vietnamese
Formal type of document Decree
Topics
  • Forest policy and administration
  • Logging and timber
License CC-BY-3.0-IGO
Copyright No
Access and use constraints

No known access and use constraints
Status Signed and in effect
Adoption date/Enacted/Promulgation date/Signing date December 26, 2013
Effective/Enforced Date February 15, 2014
Publication reference The Official Gazette, Hanoi, December 26, 2013
Links to source https://thuvienphapluat.vn/van-ban/Doanh-nghiep/Decree-No-218-2013-ND-CP-guiding-Law-on-corporate-income-tax-219876.aspx
Keywords V4MF,FLEGT
Date uploaded May 1, 2018, 20:29 (UTC)
Date modified October 23, 2018, 04:38 (UTC)