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Circular 71/2021/ TT-BCT providing guidance on corporate income tax for socialization implementation establishments under the government's

it is vital to supplement and amend the essential provisions in the current regulations if we wholeheartedly encourage businesses and private investors to participate in socialization activities as advocated by the State.

Thus, regarding the introduction of tax regulations and tax incentives for socialization establishments, on August 17, 2021, the Ministry of Finance issued Circular 71/2021/TT-BTC providing guidance on corporate income tax for establishments performing socialization which have not yet arrears in accordance with Resolution 63/NQ-CP.

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