Please find herewith the Alert update on Circular No. 96/2015/TT-BTC dated June 22, 2015 by the Ministry of Finance, providing guidance on CIT regulations per Decree 12/2015/ND-CP, amending and supplementing Circular 78/2014/TT-BTC. This Circular shall take effect from 6 August 2015, and effective from the CIT period of 2015 onwards.
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