Guidance on applying the 30% reduction in corporate income tax (“CIT”) payable for the fiscal year 2020

Handling the underpaid/overpaid CIT amount as applying the 30% reduction under Resolution 116/2020/QH14

MAJOR CHANGES IN THE ENTERPRISE’S SEAL FROM 2021

New sanction levels for late submission of tax return

Corporate Income Tax (“CIT”) payable in 2020 shall be reduced 30%

3 more rights for Tax payer since 1 July 2020