Which are subject to extension of corporate income tax payment period in 2010? And what are the details of extension periods?
According to the regulations of the Circular No. 30/2010/TT-BTC dated 22 March 2010 of the Ministry of Finance, subject to extension of quarterly corporate income tax payment period in 2010 include:
· Small and medium-size enterprises regulated in the Decree No. 56/2009/NĐ-CP dated 30 June 2009 of the Government.
· The companies have business functions of manufacturing, processing garments and textiles, footwear which are regulated in the business registration certificate or investment certificates and actually, these companies have been performing these business functions.
The details of extension of corporate income tax payment periods are as follows: