CORPORATE INCOME TAX ON CAPITAL AND SECURITIES TRANSFERS BY FOREIGN ENTERPRISES IN VIETNAM – KEY CONSIDERATIONS UNDER THE 2025 CIT LAW
On 14 June 2025, the National Assembly of Vietnam enacted the Law on Corporate Income Tax No. 67/2025/QH15, which takes effect on 1 October 2025 and applies to the corporate income tax period for the 2025 tax year (the “2025 CIT Law”). The 2025 CIT Law replaces the Law on Corporate Income Tax No. 14/2008/QH12 […]