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.