On 12 March 2026, the Minister of Finance issued Circular No. 20/2026/TT-BTC providing detailed guidelines for a number of articles of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP.

This Circular replaces in its entirety Circular No. 78/2014/TT-BTC and Circular No. 96/2015/TT-BTC, while simultaneously annulling CIT-related provisions in various other circulars (Circular No. 103/2014, Circular 119/2014, Circular 151/2014, Circular 130/2016, Circular 25/2018, Circular 67/2022, Circular 83/2016, Circular 128/2011).

Please refer to the newsletter below for further details.

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