- 07 / 05 / 2018 -
Provisions on expenses to be deducted when calculating enterprise income tax
On March 16, 2018, the Ministry of Finance issued Circular No.25/2018/TT-BTC on providing guidance on the Decree No.146/2017/ND-CP dated 15/12/2017 and amending or supplementing the Circular No.78/2014/TT-BTC dated 18/06/2014 and the Circular No.111/2013/TT-BTC dated 15/08/2013 of the Ministry of Finance. The Circular took effect on May 1, 2018. Accordingly, Circular No.25/2018/TT-BTC stipulates the expenses to […]