Uni 21-12-2015 - Guidance on financial report submission attached to audit report

According to official letter 5236/TCT-KK:

1. Receive financial report attached to audit report directly at tax authority’ office or by post:

- In case, taxpayers pay tax, submit CIT finalization declaration but without financial report, tax authority does not receive files.

- In case, tax payers are compulsory entities who must conduct the audit of financial report, when submitting CIT finalization declaration to tax authority, have financial report without attaching the audit report, tax authority does not receive files.

2. Receive financial report attached to the audit report through internet:

GDT shall enhance Website (declaration through internet) before deadline of submitting CIT finalization declaration of 2015 to support tax  payers are compulsory entities who must conduct the audit of financial report, when submitting CIT finalization declaration to tax authority, they are allowed to submit scanned files through internet.