Uni 20-07-2015 - Guidance on determining CIT payable of dependent accounting units

According to official letter No. 2509/TCT-KK:

The company performed and paid CIT for dependent accounting units in central provinces, cities other than area where the company has its head office in compliance with ratio between production units and the head office. CIT amounts paid in central provinces, cities where dependent production units are determined by CIT payable in the period multiplying (x) to ratio expense between total expense of dependent production units and total expense of the company.