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| 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 |
| The oficial letter No. 2389/TCT-CS dated 26 July 2013 of GDT in Guidance of cit policy about loan interest |
| The Official letter No. 2016/TCT-DNL dated 19 June 2013 of GDT in guidance of tax policy for gifts, donations |
| Law No. 32/2013/QH13 in guidance of amendment and addition to some provisions of Law on CIT |
| 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) |
| The official letter no. 933/CT-TTHT dated 18 june 2013 of Long An taxation department in guidance of acommodation charges for foreign experts |
| The official letter no. 2680/CT-TTHT dated 14 may 2013 of HCM taxation department in guidance of deductible brokerage charge |
| The official letter no. 2617/CT-TTHT dated 13 may 2013 of HCM taxation department in guidance of deductible expense for employees’ house rentals |
| Official letter no. 1302/TCT-CS dated april 24th 2013 by gdt guiding on bonus cost for female employees after having a baby will be entitled to deductible cost |
| Official letter 1247/TCT-CS dated april 17th 2013 by gdt guiding on cit incentive for newly established enterprises from the investment project of software production field
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