Useful Resources

Knowledge of Business Management

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Corporate income tax

Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments carrying out socialization that have not yet been collected according to Resolution 63/NQ-CP dated May 25, 5

01/11/2021

Costs related to Covid are included in business expenses and not included in personal income taxable income

27/10/2021

Decision 29/2021/QD-TTg on special investment incentives

06/10/2021

Decree 57/2021/ND-CP on corporate income tax incentives for projects producing supporting industry products

04/06/2021

Circular 03/2021/TT-BTC guiding the CIT exemption and reduction for science and technology enterprises

01/03/2021

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