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2025-07-22-Vietnam Has Adopted A New Law On Corporate Income Tax-EN-NHH by vinalawyers is a document available to read on EtoBox.
Vietnam has enacted a new Law on Corporate Income Tax (CIT) set to replace the existing law on October 1, 2025, incorporating 20 new articles that cover taxpayers, taxable incomes, and tax incentives. The law broadens the definition of taxpayers to include offshore enterprises engaging in digital transactions and consolidates taxable income regulations, while also introducing favorable tax rates for small businesses and specific sectors. Additionally, the law provides for foreign tax credits, non-taxable in
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- vinalawyers
- Language
- EN