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Ho Chi Minh City – DFDL Tax Breakfast Seminar on Annual Corporate Income Tax



Annual Corporate Income Tax

DFDL Tax Breakfast Seminar

29 January 2013, DFDL Office, Ho Chi Minh City, Vietnam

DFDL will be hosting a Tax Breakfast Seminar where our  DFDL Tax Director in Vietnam, Bernard Cobarrubias and our Vietnam Senior Tax Manager, Phan Thi Lieu, will present on annual corporate income tax and current legal and tax issues in Vietnam.


Tax Breakfast Seminar


08:30am on Tuesday 29th January 2013


DFDL Office, Unit 2, 19th Floor, Green Power Building35 Ton Duc Thang Street, District 1, Ho Chi Minh City


To register, email to Ms. Thuy at or call her on +84 8 3910 0072 no later than 25 January 2013 (Limited number of attendees)

Key discussion topics will include:

  • Taxable income (i.e. timing for revenue recognition, tax versus accounting)
  • Tax exempt income
  • Review of tax incentives – impact of tax incentive removal under changes caused by Vietnam’s WTO obligations
  • Deductible and non-deductible expenses
  • Tax and accounting differences – major adjustments (i.e. provisions, accruals, foreign exchange gains and losses, A&P, discounts and rebates)
  • Tax loss utilization
  • Reconciling quarterly returns with the finalization return
  • Filing deadlines
  • Preparation of the CIT return
  • Required attachments (i.e. report on transactions with related parties)


If you have any questions, please email to Ms. Thuy at