Official letter No.3217/TCT-DNL dated 01 october 2013 of GDT in guidance of CIT for jobless provision fund
According to official letter No.3217/TCT-DNL:
Enterprises use the balances of jobless provision fund set up under regulations of Circular No.82/2003/TT-BTC to pay job severance to employees, when preparing financial year 2012, if the jobless provision fund has the closing balances (after paying the job severance 2012), enterprises recognize to increase other income in 2012, enterprises do not carry forward the balances of the fund to the following year for use. When preparing financial statements of 2012, enterprises have not yet complied with the above regulations and must adjust tax obligations to other income about the balances the balances of fund.
