MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 75/2003/TT-BTC
Hanoi, August 4, 2003
 
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: