>> Circular No. 42/2012/TT-BTC dated March 12, 2012 of the Ministry of Finance guiding the implementation of the Decision No. 04/2012/QD-TTg dated January 19, 2012 of the Prime Minister on extending of paying more 03 months to the enterprise income tax of the small- and medium-sized enterprises and labor-intensive enterprises on the quarter I, II of the year 2011