Law on Corporate Income Tax

Hanoi, Oct. 15 -- LAW ON CORPORATE INCOME TAX

(Law No. 67/2025/QH15)

Pursuant to the Constitution of the Socialist Republic of Viet Nam;

The National Assembly hereby promulgates the Law on Corporate Income Tax.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Law provides for taxpayers, taxable income, tax-exempt income, tax bases, tax calculation methods, and corporate income tax incentives.

Article 2. Taxpayers

1. Corporate income taxpayers are organizations engaged in the production and business of goods and services that earn taxable income as prescribed by this Law (hereafter referred to as enterprises), including:

a) Enterprises established under the provisions of Vietnamese laws:

b) Enterprises established ...