Pursuant to Article 10 of Decree No. 320/2025/ND-CP, the provisions are as follows: Article 10. Non-deductible expenses in determining taxable income Non-deductible expenses in determining taxable income shall comply with Clause 2, Article 9 of the Law on Corporate Income Tax, specifically as follows: […] 4. The portion of expenses exceeding the prescribed limits for […]
Corporate income tax is applied to income from business activities (profits from production, business, services, or financial activities). However, according to regulations, in some cases businesses can be exempt from corporate income tax. 1. Corporate income tax payers According to current regulations, corporate income tax payers include organizations that produce and trade goods and services […]