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Uni 01-07-2019 - Tax policy on reimbursement of science and technology fund

Issue date: 1/7/2019 | 1:43:25 AM
OFFICIAL LETTER 1437/CT-TTHT OF LONG AN TAX DEPARTMENT ON COMPLETING THE TECHNOLOGY SCIENTIFIC FUND

Official letter 1437/CT-TTHT of Long An Tax Department reimburses the science and technology fund as follows:

In case, the Company has appropriated the Science and Technology Development Fund but does not use the appropriated fund, the Company must pay to the State Budget the amount of CIT calculated based on the appropriated income and the arising interest from that corporate income tax amount.

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