Uni 09-11-2012 - Replying official letter on late tax payment

When retrieving CIT payable in 2011, found that CIT amount increased as compared to declared CIT amount for enterprises under tax extension category according to the guidance in the Circular 52/2011/TT-BTC, the increased amount will be extended tax payment until 31 March 2013. Enterprises are not subject to penalty for late tax payment for CIT amount retrieved above within tax extension period being one year, from 1 April 2012 (CIT expiration date in 2011) to 31 March 2012 in accordance to Law on Tax Administration