The Vietnam Enterprise Income Tax Law 2008 provides for enterprise income taxpayers, taxable incomes, tax-exempt incomes, tax bases, tax calculation methods, and tax incentives. Taxpayers are goods and service production and business organizations which have taxable incomes under the provisions of this Law.
Vietnam Enterprise Income Tax Law 2008 has 4 chapters with 20 Articles, which has been effective since January 01, 2009.
To download the Vietnam Enterprise Income Tax Law 2008, please click this link.
