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Decree No. 218/2013/ND-CP Detailing and guiding the implementation of law on corporate income tax

This Decree regulates in detail and guides the implementation of a number of articles of the Law on corporate income tax and the Law on amending and supplementing a number of articles of the Law on corporate income tax including: taxpayer, taxable income, Exempt income, determination of taxable income, loss and loss carrying; revenues, deducted or undeducted expenses when determing the taxable income, tax rate, method of tax. calculation, tax incentives and conditions for application of tax incentives.

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Decree No. 218/2013/ND-CP Detailing and guiding the implementation of law on corporate income tax
 

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Additional Info

Field Value
Geographic area (spatial range)
  • Viet Nam
Document reference # No.: 218/2013/ND-CP
Issuing agency/parties
  • Ministry of Finance
Language
  • English
Formal type of document Decree
Topics
  • Anti-corruption
  • Forest policy and administration
  • Logging and timber
  • Taxation
License unspecified
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 No.: 218/2013/ND-CP, Hanoi, December 26, 2013
Keywords V4MF,FLEGT
Date uploaded May 4, 2018, 18:40 (UTC)
Date modified October 22, 2018, 15:54 (UTC)