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# Number sign Title Notes Download
1 No 96/2015/TT-BTC Circular No 96/2015/TT-BTC dated June 22, 2015 This Circular comes into force from August 06, 2015 and applies to the CIT tax period 2015 onwards.
2 71/2014/QH13 Law No. 71/2014/QH13 dated November 26, 2014, Amending and Supplementing a Number of Articles of the Laws on Taxes This Law takes effect on January 1, 2015.
3 No 78/2014/TT-BTC Circular No No 78/2014/TT-BTC dated June 18, 2014 guides the implementation of the Government’s Decree No. 218/2013/ND-CP of December 26, 2013 This Circular takes effect on August 2, 2014, and applies from the enterprise income tax period of 2014 on
4 No 32/2013/QH13 The Law No. 32/2013/QH13 dated June 19, 2013 of the National Assembly on amending and supplementing some articles of the Law on Enterprise Income Tax This Law takes effect on January 01, 2014
5 No 14/2008/QH12 Law on Enterprise income tax No 14/2008/QH12 dated June 3, 2008 This Law takes effect on January 1, 2009