New Circular on Corporate Income Tax and Foreign Contractor Tax

On 18th June 2014, the Ministry of Finance has issued Circular No. 78/2014/TT-BTC providing detailed guidelines on Corporate Income Tax (“CIT”). This Circular will be applicable from the tax year of 2014.
The Ministry of Finance has issued the new Circular 103/2014/TT-BTC on 6 August 2014 to replace Circular 60/2012/TT-BTC on Foreign Contractor Tax (“FCT”), having its effect from 1 October 2014. Circular 103 has supplemented and amended some important points.

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