Law on Enterprise Income Tax in Vietnam No. 14/2008/QH12 dated June 3, 2008

Law on Enterprise Income Tax in Vietnam No. 14/2008/QH12 dated June 3, 2008, took effect on January 01, 2009. It was amended and supplemented by the Law No. 32/2013/QH13 dated June 19, 2013 on amending and supplementing some articles of the Law on enterprise income tax in Vietnam which  takes effect on January 01, 2014; and by the Law No. 71/2014/QH13 dated November 26, 2014 on amending and supplementing a number of articles of the Laws on taxes. Then, it was consolidated at Law on enterprise income tax No. 14/VBHN-VPQH dated December 11, 2014.