Tax & Legal updates - Alert on the new Corporate Income Tax (CIT) Law No. 67/2025/QH15
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Tax & Legal updates - Alert on the new ...
Stay informed on Alert on the new Corporate Income Tax (CIT) Law No. 67/2025/QH15.
On 14 June 2025, the National Assembly officially issued the Law on Corporate Income Tax No.67/2025/QH15 (“2025 CIT Law”), replacing the Law on CIT 2008 and its amendments in 2013. Accordingly, the 2025 CIT Law includes several notable updates as follows:
- Taxpayers
- Additional types of income exempted from CIT
- Deductible and non-deductible expenses
- CIT rate
- CIT incentives
- Carryforward of loss
- Other notable updates
- Effective date
Download the full documents below to gain insights into the provisions.
Documents
Contacts
Da Nguyen Partner, Tax
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