OFFICIAL LETTER 095/TCT-CS DATED 03 NOVEMBER 2016 OF GTD GUIDING OF TECHNOLOGY AND SCIENCE DEVELOPMENT FUND
According to official letter 5095/TCT-CS:
In case, the company set up technology and science development fund but not used or still remained within duration, it must pay to State budget for the CIT of the remained and interest incurred from CIT. The interest will not be included tax expense.
