{"id":13326,"date":"2025-10-29T12:53:30","date_gmt":"2025-10-29T05:53:30","guid":{"rendered":"https:\/\/cdlaf.vn\/?p=13326"},"modified":"2025-10-29T12:53:30","modified_gmt":"2025-10-29T05:53:30","slug":"summary-of-key-highlights-corporate-income-tax-law-2025","status":"publish","type":"post","link":"https:\/\/cdlaf.vn\/en\/summary-of-key-highlights-corporate-income-tax-law-2025\/","title":{"rendered":"Summary of key highlights Corporate Income Tax law 2025"},"content":{"rendered":"<p>Key takeaways:<\/p>\n<ol>\n<li><span class=\"TextRun SCXW5054185 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW5054185 BCX0\">How is the CIT Tax period determined from October 01, 2025?<\/span><\/span><\/li>\n<li>Expansion of Taxable entities to include Foreign enterprises<\/li>\n<li>Addition of Tax-exempt entities<\/li>\n<li>Application of Tax incentives for small and medium enterprises with Tax rates of 15% or 17%<\/li>\n<li>Addition of sectors eligible for CIT incentives<\/li>\n<li>Amendments to regulations on Tax exemption and reduction<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Key takeaways: How is the CIT Tax period determined from October 01, 2025? Expansion of Taxable entities to include Foreign enterprises Addition of Tax-exempt entities Application of Tax incentives for small and medium enterprises with Tax rates of 15% or 17% Addition of sectors eligible for CIT incentives Amendments to regulations on Tax exemption and&#8230;<\/p>\n","protected":false},"author":4,"featured_media":13319,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188],"tags":[],"class_list":["post-13326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication"],"acf":[],"_links":{"self":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/13326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/comments?post=13326"}],"version-history":[{"count":1,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/13326\/revisions"}],"predecessor-version":[{"id":13327,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/13326\/revisions\/13327"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media\/13319"}],"wp:attachment":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media?parent=13326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/categories?post=13326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/tags?post=13326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}