The Ministry of Finance issued Circular No. 96/2015-BTC dated June 22, 2015 on guiding Corporate income tax in Decree No. 12/2015 / ND-CP dated Feb 12, 2015 by Government, with effect from August 6, 2015 apply for enterprise income tax from 2015 onwards.

Including some new points of deductible expenses: Expense for renting of personal property, expense for employees outfit, allowance of business trip for workers, pay for electricity, water, pay interest and other income in Article 5 (amending and supplementing a number of provisions in Article 7 of the Circular 78/2014/TT-BTC)

Many other new points in Document No. 2512/TCT-CS dated June 24, 2015 of General Directorate of Tax on the introduction of new content of Circular 96/2015/TT-BTC on Corporate Income Tax