Official letter 7755/CTBDU-TTHT about CIT policy:
In case, the Company can determine the revenue and cost for each production and business activities entitled to different CIT rates, the selling expenses, administrative expenses and financial expenses cannot be determined separately. subtracted then. The company allocates deductible expenses according to the ratio between the turnover of production and business activities entitled to different CIT rates on the total revenue of the company. The company determines the allocation method for self-declaration and self-settlement with tax authorities.
