Providing guidelines for implementation of Decree 24-2007-ND-CP of the Government dated 14 February 2007 on implementation of the Law on Corporate Income Tax [Note: Replaces Circular 128-2003-TT-BTC dated 22 December 2003 and Circular 88 dated 1 September 2004. Amended by Decision 62-2008-QD-BTC dated 1 August 2008. Clause III.8 of Part C has been repealed by Decision 62-2008-QD-BTC. Replaced by Circular 130-2008-TT-BTC dated 26 December 2008.]

Issuing Body: Ministry of Finance

Issue Date: 1st August 2008

Law Type: Circular

Law Number: 134-2007-TT-BTC

Translation Level: Professional

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