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Home > Legal Document Library > Corporate Income Tax

Uni 12-05-2014 - Guidance on CIT for the contributions to local budget

Issue date: 12/5/2014 | 8:48:45 AM

OFFICIAL LETTER NO. 1301/TCT-CS DATED 21 APRIL 2014 OF GDT IN GUIDANCE OF CIT FRO THE CONTRIBUTIONS TO LOCAL BUDGET

According to official letter No.1301/TCT-CS:

The contributions to local budget which do not belong to one of the deductible donations of CIT Law will not be included in deductible expense when CIT is determined

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