Corporate Income Tax

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Uni 25-10-2013 – Guidance on payment extension under Resolution No.02/NQ-CP

Official letter No.3317/TCT-CS dated 08 october 2013 of GDT in guidance of VAT&CIT payment extension in accordance with resolution No. 02/NQ-CP

Uni 24-10-2013 – Guidance on implementation of some articles of CIT Law, VAT Law effective from 01 July 2013

Official letter No.141/2013/TT-BTC dated 16 october 2013 of mof in guidance of law on adding admending VAT, CIT effective from 01 july 2013

Uni 23-10-2013 – Guidance on duration of tax exemption, reduction and incentive for extension project

Official letter No.3265/TCT-CS dated 03 october 2013 of GDT in guidance of CIT exemption reduction and prefereence duration for extention investment project

Uni 22-10-2013 – Guidance on CIT for jobless provision fund

Official letter No.3217/TCT-DNL dated 01 october 2013 of GDT in guidance of CIT for jobless provision fund

Uni 03-10-2013 - Guidance on VAT-CIT

Oficial letter No.6064/CT-TTHT dated 28 august 2013 of HCM taxation department in guidance of VAT-CIT

Uni 02-10-2013 - Guidance on CIT for loan interest

Official letter No.2511/TCT-CS dated 06 august 2013 of GDT in guidance of CIT for loan interest of private enterprise

Uni 12-09-2013 - Guidance on VAT, CIT of land leasing before establishment of an enterprise

Official letter No.1333/CT-TTHT dated 19 August 2013 of Long An taxation department in guidance of VAT deductions, deductible expenses of land leasing contract before estalishment of an enterprise.

Uni 29-08-2013 - CIT policy

Official letter No.2732/TCT-CS dated 20 August2013 of GDT in guidance of tax policy for job severance

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