Circular No. 130/2008/TT-BTC dated 26 December 2008 of the Ministry of Finance providing guidelines for implementation of several articles of the Law on corporate income tax No. 14/2008/QH12 and Decree No. 124/2008/NĐ-CP dated 11 December 2008 of the Government providing details for implementation of several articles of the Law on corporate income tax.
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