The Ministry of Finance
issued Circular No. 96/2015/TT-BTC on 22 June, 2015 guiding changes set out in
Decree 12/2015/ND-CP and amending previous CIT Circulars, i.e. 78/2014/TT-BTC,
119/2014/TT-BTC and 151/2014/TT-BTC. Circular 96 is effective from 6 August and
applies for tax year 2015 onwards.
Please click on “Download”
button below to download the full circular.