Circular No. 20/2026/TT-BTC: Detailed Guidance on Corporate Income Tax
On 12 March 2026, the Ministry of Finance issued Circular No. 20/2026/TT-BTC (“Circular 20”), providing detailed guidance on certain provisions of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP on the implementation of the Law on Corporate Income Tax.
