Thứ Năm, 18/09/2025, 14:00

Tăng giảm cỡ chữ:

2 Laws on Enterprise Income Tax shall be expired from October 01, 2025

The 2025 Enterprise Income Tax Law will take effect on October 1, 2025, applicable from the 2025 enterprise income tax period, and will repeal two laws.

The 2008 Enterprise Income Tax Law, as amended and supplemented by the 2013 Law amending and supplementing a number of articles of the Enterprise Income Tax Law, will both cease to be effective on October 1, 2025, when the 2025 Enterprise Income Tax Law officially takes effect.

2 Laws on Enterprise Income Tax shall be expired from October 01, 2025

Specifically, the two Enterprise Income Tax Laws expiring from October 1, 2025, are:

(1) The 2008 Enterprise Income Tax Law: promulgated on June 3, 2008, effective from January 1, 2009.

(2) The 2013 Law amending and supplementing a number of articles of the Enterprise Income Tax Law: promulgated on June 19, 2013, effective from January 1, 2014.

The 2025 Enterprise Income Tax Law replaces the above two laws with a number of new provisions relating to preferential tax rates and taxable income, such as:

Addition of new tax-exempt entities;
Addition of certain deductible expenses when determining taxable income;
Application of a 15% or 17% tax rate for small- and medium-sized enterprises.

1900 6192 để được giải đáp qua tổng đài

090 222 9061 để sử dụng dịch vụ Luật sư tư vấn (CÓ PHÍ)

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