Circular No. 96/2015/TT-BTC, issued by the Ministry of Finance on June 22, 2015 and effective from August 6, 2015, provides guidance on corporate income tax (CIT) in accordance with the Law amending and supplementing a number of tax-related laws and Decree No. 12/2015/ND-CP. This Circular details deductible and non-deductible expenses for determining taxable income, CIT incentives, loss carryforward, and tax declaration and payment procedures applicable to specific cases such as enterprise transformation, division, separation, merger, and consolidation.
| Issuing bodies: | Ministry of Finance (MOF) | Gazette number: | 829&830-07/2015 |
| Official number: | 96/2015/TT-BTC | Gazette dated: | 15/07/2015 |
| Types of documents: | Circular | Signer: | Do Hoang Anh Tuan |
| Issuing date: | 22/06/2015 | Expiry date: | |
| Effective date: | 06/08/2015 | Effect status: | Amended |
| Fields: | Enterprise | Updated date: | 22/06/2015 |
