Chương IV Văn bản hợp nhất 01/VBHN-VPQH năm 2023 hợp nhất Luật Thuế thu nhập doanh nghiệp do Văn phòng Quốc hội ban hành: Điều khoản thi hành[31]

Chapter IV

IMPLEMENTATION CLAUSE

Article 19. Entry in force

1. This Law comes into force January 1^st 2009.

2. This Law replaces the Law on Corporate Income Tax No. 09/2003/QH11.

3. Enterprises enjoying corporate income tax incentives under the Law on Corporate Income Tax No. 09/2003/QH11 may continue enjoying those incentives for the remaining effective period of the Law on Corporate Income Tax No. 09/2003/QH11; in case corporate income tax incentives, including tax rate incentives and tax exemption and reduction duration, are less advantageous than the tax incentives specified in this Law, the tax incentives under this Law may be applied for the remaining duration.

4. Enterprises which are entitled to tax exemption or reduction duration under the Law on Corporate Income Tax No. 09/2003/QH11 but have no taxable income yet, the starting date of the tax exemption or reduction period shall comply with regulations of this Law and from the effective date of this Law.

Article 20. Implementation guidance

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