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Official Dispatch No. 940/TCT-CS dated March 27, 2023 of the General Department of Taxation guiding the implementation of the CIT reduction policy according to Decree 92/2021/ND-CP

Accordingly, in case an enterprise is subject to the application of Decree 92/2021/ND-CP and completes the conversion of the financial reporting period from 01/01-31/12to the reporting period from 01/10-30/09, the tax amount shall be reduced according to Decree 92/2021/ND-CP applicable to the corporate income tax period from 01/01/2021 – 30/09/2021.

Revenue for comparison of conditions for corporate income tax reduction in the 2021 tax period is determined according to the guidance at Point b, Clause 2, Article 1 of Decree No. 92/2021/ND-CP.

Please kindly check attachment file for further reference

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