Guidance for 2010 corporate income tax (CIT) finalization

28/02/2011

On 14 February 2011, the MOF issued official letter No. 1933/ BTC-TCT confirming the guidance regarding finalization of 2009 CIT in Official Letter 7250/ BTC-TCT dated 7 June 2010, which will also apply for 2010 CIT finalization.

Based on this guidance, the GDT issued Official Letter No 518/ TCT-CS on the same day providing guidance for 2010 CIT finalization. In the main, OL 518 reiterates the guidance given in the previous OL No.7250 of the MOF and confirms certain technical points which were mentioned in various rulings of the MOF and GDT during 2010.

Enterprises should take note of the technical points for 2010 CIT finalization to ensure that they are in complete compliance./-ITD

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Guidance for 2010 corporate income tax (CIT) finalization

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