# Number sign Title Notes Download
1 No 96/2015/TT-BTC Circular No 96/2015/TT-BTC dated June 22, 2015 This Circular comes into force from August 06, 2015 and applies to the CIT tax period 2015 onwards.
2 71/2014/QH13 Law No. 71/2014/QH13 dated November 26, 2014, Amending and Supplementing a Number of Articles of the Laws on Taxes This Law takes effect on January 1, 2015.
3 No 78/2014/TT-BTC Circular No No 78/2014/TT-BTC dated June 18, 2014 guides the implementation of the Government’s Decree No. 218/2013/ND-CP of December 26, 2013 This Circular takes effect on August 2, 2014, and applies from the enterprise income tax period of 2014 on
4 No 32/2013/QH13 The Law No. 32/2013/QH13 dated June 19, 2013 of the National Assembly on amending and supplementing some articles of the Law on Enterprise Income Tax This Law takes effect on January 01, 2014, except for the regulations at Clause 2 of this Article.
5 No 14/2008/QH12 Law on Enterprise income tax No 14/2008/QH12 dated June 3, 2008 This Law takes effect on January 1, 2009. This Law replaces Enterprise Income Tax Law No. 09/2003/QH11.