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Page 46
NEW DECREE ON TAX EXEMPTION AND REDUCTION SOLUTIONS GRANTED FOR BUSINESSES AND INDIVIDUAL TAXPAYERS
TAX GUIDELINES FOR EXPENDITURES RELATED TO COVID-19
Considering proposal of a 30% reduction in Corporate Income Tax (“CIT”) in 2021
Brief Outline for Preparation of Annual Corporate Income Tax (“CIT”) Finalization in Vietnam
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
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