New regulation on amending the company income tax preferences

On November 15, 2012, Ministry of Finance issued Circular No. 199/2012/TT-BTC guiding the implementation of the Decree No. 122/2011/NĐ-CP dated 27/12/2011 on amending ...

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Foreign entities must pay the Company Income Tax (CIT) for equity transfer operation.

Under the Dispatch No. 3835/TCT-CS of General Department of Taxation dated 01/11/2012, the equity transferring of foreign entities are regulated as follows:

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