Thông tư 75/2003/TT-BTC

CIRCULAR

ON CORPORATE INCOME TAX PROVIDING GUIDELINES ON AMENDMENT OF CIRCULAR 18/2002/TT-BTC OF THE MINISTRY OF FINANCE DATED 20 FEBRUARY 2002 PROVIDING GUIDELINES FOR IMPLEMENTATION OF DECREES OF THE GOVERNMENT 26/2001/ND-CP DATED 4 JUNE 2001 AND 30/1998/ND-CP DATED 13 MAY 1998 MAKING DETAILED PROVISIONS FOR IMPLEMENTATION OF LAW ON CORPORATE INCOME TAX

Pursuant to the Law on Corporate Income Tax passed by Legislature IX of the National Assembly on 10 May 1997;
Pursuant to Decree 30/1998/ND-CP of the Government dated 13 May 1998 making detailed provisions for implementation of the Law on Corporate Income Tax and pursuant to Decree 26/2001/ND-CP of the Government dated 4 June 2001 amending the above Decree 30;

The Ministry of Finance provides these guidelines on amendment of clause 3 on corporate income tax finalization in Section IV of Part C of Circular 18/2002/TT-BTC of the Ministry of Finance dated 20 February 2002 as follows:

Clause 3 in Section IV of Part C shall be amended to read as follows:

"3. Business establishments shall submit tax finalization reports to the tax office directly in charge within sixty (60) days from the last day of the fiscal year. In cases of merger, consolidation, demerger, dissolution or bankruptcy, the time-limit for submission of tax finalization reports shall be forty five (45) days from the date of issuance of the decision on merger, consolidation, demerger, dissolution or bankruptcy by the competent authority."

This Circular shall be of full force and effect after fifteen (15) days from the date of its publication in the Official Gazette and shall apply to corporate income tax finalization for year 2002.