Providing guidelines for implementation of the Law on Corporate Income Tax and Decree 124-2008-ND-CP of the Government dated 11 December 2008 implementing the Law on Corporate Income Tax [Note: Replaces Circular 130-2008-TT-BTC dated 26 December 2008, Circular 177-2009-TT-BTC dated 10 September 2009, Circular 40-2010-TT-BTC dated 23 March 2010 and Circular 18-2011-TT-BTC dated 10 February 2011. Amended by Circular 45-2013-TT-BTC dated 25 April 2013. Replaced by Circular 78-2014-TT-BTC dated 18 J

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