Circular No. 75/2003/TT-BTC guiding amendments to Circular No. 18/2002/TT-BTC dated February 20, 2002 of the Ministry of Finance guiding the implementation of Decree No. 26/2001/NĐ-CP dated June 4, 2001 of the Government and Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax.

CIRCULAR

Amending Circular No. 18/2002/TT-BTC dated May 24, 2002 20/02/2002 of

The Ministry of Finance guides the implementation of Decree No. 26/2001/NĐ-CP dated June 4, 2001 4/6/2001

 of the Government and Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax

Pursuant to the Law on Corporate Income Tax adopted by the National Assembly, tenth session, on May 10, 1997;

Pursuant to Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax and Decree No. 26/2001/NĐ-CP dated June 4, 2001 of the Government amending and supplementing certain articles of Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government;

The Ministry of Finance amends Point 3, Section IV, Part C of the Corporate Income Tax Settlement Decision specified in Circular No. 18/2002/TT-BTC dated 20/02/2002 of the Ministry of Finance as follows:

Point 3, Section IV, Part C is amended as follows:

"3. Business entities must submit the tax settlement report to the directly managing tax authority within sixty days from the end of the fiscal year."

In cases of merger, consolidation, division, dissolution, or bankruptcy, the deadline for submitting the tax settlement report is forty-five days from the date of the decision on merger, consolidation, division, dissolution, or bankruptcy issued by the competent authority."

This Circular takes effect fifteen days after its publication in the Official Gazette and applies to the corporate income tax settlement for the year 2002./.