CIRCULAR NO. 20/2026/TT-BTC ON CORPORATE INCOME TAX
- 2 days ago
- 1 min read
On 12 March 2026, the Ministry of Finance issued Circular No. 20/2026/TT-BTC providing detailed guidance on a number of articles of the Law on Corporate Income Tax and Decree No. 320/2025/ND-CP dated 15 December 2025 of the Government, which prescribes in detail a number of articles and measures for the implementation of the Law on Corporate Income Tax.
Notably, Circular No. 20 introduces specific regulations on dossiers required for certain expenses to be treated as deductible expenses for corporate income tax (“CIT”) purposes. Through this newsletter, W&A summarizes the relevant regulations to provide enterprises with an overview of the necessary categories of dossiers, thereby helping ensure proper implementation and compliance with the applicable regulations.
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To better understand the background of Circular No. 20/2026/TT-BTC, your company may refer to W&A’s analysis of Decree No. 320/2025/ND-CP published here: Newsletter on Decree No. 320/2025/ND-CP
W&A’S RECOMMENDATIONS
In the context of increasingly detailed corporate income tax regulations and increasingly stringent compliance requirements, enterprises should proactively review their tax obligations, assess risks, and prepare dossiers in a methodical and consistent manner. W&A stands ready to support your company in corporate income tax advisory and compliance services, comprehensive tax review services (tax health check), transfer pricing determination, and the preparation of transfer pricing documentation, with a view to helping enterprises manage tax risks effectively and in line with their long-term development strategy.
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