With an aim to provide specific guidance for various practical issues arising from the implementation of Circular 130 regarding Corporate Income Tax, the Ministry of Finance issued Circular No.18/2011/TT-BTC on 10 February 2011 providing supplemental guidance to Circular No. 130/2011/TT-BTC dated 26 December 2008 in respect of CIT. The highlighted points under Circular 18 are listed below.