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Vietnam Tax

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Vietnam Tax
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No: 123/2012/TT-BTC
Ha Noi, July 27, 2012 CIRCULAR
GUIDANCE ON THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF LAW ON ENTERPRISE INCOME TAX NO.14/2008/QH12 AND GUIDELINES ON IMPLEMENTATION OF DECREE NO.124/2008/ND-CP DATED DECEMBER 11, 2008, DECREE NO.122/2011/ND-CP DATED DECEMBER 27, 2011 OF THE GOVERNMENT DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF LAW ON ENTERPRISE INCOME TAX
Pursuant to the Law on Enterprise Income Tax No. 14/2008/QH12 dated June 03, 2008;
Pursuant to the Tax Administration Law No. 78/2006/QH11 dated November 29, 2006;
Pursuant to Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing the implementation of a number of articles of the Law on Enterprise Income Tax;
Pursuant to Decree No. 122/2011/ND-CP dated December 27, 2011 of the Government amending and supplementing a number of articles of Decree No. 124/2008/ND-CP of the Government stipulating in detail and guiding the implementation of a number of articles of the Law on Enterprise Income Tax;
Pursuant to Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government regulating the functions, duties, powers and organizational structure of Ministry of Finance;
At the proposal of the Director General of Taxation, the Minister of Finance makes guidance on the implementation of the Law on Enterprise Income Tax:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of adjustment
This Circular shall detail and guide the implementation of a number of articles of the Law on Enterprise Income Tax No. 14/2008/QH12 dated June 03, 2008, Decree No. 124/2008/ND-CP dated December 11, 2008 of the Government detailing the implementation of a number of articles of the Law on Enterprise Income Tax and Decree No. 122/2011/ND-CP dated December 27, 2011 amending and supplementing a number of articles of Decree No. 124 / 2008/ND-CP of the Government
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