Decision 04/2012/qd-Ttg Dated: Tax Extension More 3 Months For Corporate Income Tax Payable In The First Quarter, The Second Quarter Of 2011 By Small And Medium Business, Enterprises Use More ...

Original Language Title: Quyết định 04/2012/QĐ-TTg: Về việc gia hạn nộp thuế thêm 03 tháng đối với số thuế thu nhập doanh nghiệp phải nộp quý I, quý II năm 2011 của doanh nghiệp nhỏ và vừa, doanh nghiệp sử dụng nhiều lao...

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Numbers: 04 /2012/QĐ-TTg
Hanoi, January 19, 2012


About the extension of the $3 additional tax on the business income tax must submit to I,

the second quarter of 2011 of small and medium enterprises, businesses use a lot of labor



Government Law Base December 25, 2001;

Tax Management Base November 29, 2006;

Parliamentary Base No. 02 /NQ-CP on 7 January 2012 of the Government;

At the suggestion of the Minister of Finance,


What? 1. Range, subject applicable

The 3-month tax filing extension for the business income tax rate must submit to the first quarter I, the 2011 quarter of 2011 by small and medium-term business, the business using multiple workers has been renewed tax under the decisions: number 21 /2011/QĐ-TTg April 6, 2011 and number 54 /2011/QĐ-TTg October 11, 2011 by the Prime Minister.

What? 2. Time of Tax filing

1. The extension time for the business income tax is specified at Article 1 This Decision performs as follows:

a) The time of filing tax on the amount of income tax income for the first quarter of 2011 was delayed by 30 July 2012.

b) The period of tax paid for the tax income tax rate of the second quarter of 2011 was delayed by 30 October 2012.

2. The case of the prescribed tax day at paragraph 1 This is the statutory holidays of the law, the time the tax payout is charged on the next day of work.

What? 3. Contest Article

1. This decision has been in effect since 10 March 2012.

2. The Ministry of Finance directed this decision.

3. Ministers, peer-to-peer agencies, government ministers of the Government, Chairman of the Provincial People's Committee, the Central Committee of the Central Committee, are responsible for this decision.

Prime Minister


Dao Dung