Circular 123 on CIT in 2012

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Circular 123/2012/TT-BTC Guiding the implementation of a number of articles of the Law on Corporate Income Tax No. 14/2008/QH12 and guiding the implementation of Decree No. 124/2008/ND-CP dated 11/12/2008 Decree No. 122/2011/ND-CP dated December 27, 2011 of the Government detailing the implementation of a number of articles of the Law on Corporate Income Tax.

Circular  123/2012/TT-BTC replaces Circular No. 130/2008/TT-BTC dated December 26, 2008, Circular No. 40/2010/TT-BTC dated March 23, 2010, Circular No. 18/ 2011/TT-BTC dated 10/2/2011 of the Ministry of Finance.