Chương 4 Luật thuế thu nhập doanh nghiệp 2008: Điều khoản thi hành

Chapter IV

IMPLEMENTATION PROVISIONS

Article 19.- Implementation effect

1. This Law takes effect on January 1, 2009.

2. This Law replaces Corporate income tax Law No. 09/2003/QH11.

3. Enterprises which enjoy corporate income tax incentives under Corporate income tax Law No. 09/2003/QH11 may continue enjoying those incentives for the remaining duration under Corporate income tax Law No. 09/2003/QH11; in case corporate income tax incentives, including tax rate incentives and tax exemption and reduction duration, are lower than the tax incentives specified in this Law, the tax incentives under this Law apply for the remaining duration.

4. Enterprises which are entitled to tax exemption or reduction duration under Corporate income tax Law No. 09/2003/QH11 but have no taxable income yet, the tax exemption or reduction duration will be counted under this Law and from the date this Law takes effect.

Article 20.- Implementation guidance

The Government shall detail and guide the implementation of Articles 4, 7, 8, 9, 10, 11, 12, 13, 14, 15 and 18 and other necessary contents of this Law to meet management requirements.