Pursuant to the law on organization of the Government of 25 December 2001;

Pursuant resolution No. 37/2008/QH12 11 November 2009 by the National Assembly on financing the State budget in 2010;

Considering the recommendation of the Minister of finance, DECIDES: 1. The extension of enterprise income tax in the period of 3 months from the date of expiry of tax under the provisions of the law on tax administration with respect to: 1. enterprise income tax amount payable in 2010 of the small and medium enterprises.

Small and medium enterprises stipulated in this clause is the enterprise meets the criteria of capital or labor, as defined in paragraph 1 of article 3 of Decree 56/2009/ND-CP dated 30 June 2009, the Government help small and medium enterprises development.

2. the enterprise income tax amount payable in 2010 from production activities, processing textiles, apparel, leather, shoes, slippers.

The business case does the private accounting of revenue from production, processing textiles, apparel, leather, shoes, slippers, then to calculate the income tax was renewed tax is determined according to the ratio between the revenue of activity% of production, textiles, apparel, leather, shoes, slippers, with a total turnover of enterprises.

3. The extension of tax specified in paragraph 1 and paragraph 2 of this Article applies to the corporate accounting regimes, bills, vouchers and pay tax according to the Declaration.

Article 2. Determine the number of corporate income tax was renewed.

1. for small and medium business: corporate income tax is provisional quarterly and corporate income tax finalization in 2010.

Small and medium business case statements, corporate income tax from property transfer operations according to each time arises, the corporate income tax be extended is provisionally calculated tax amount for each times arise and settlement of operations taxation of transfer of that property.

2. for companies with manufacturing operations, processing textiles, apparel, leather, shoes, slippers, corporate income tax is provisional quarterly and corporate income tax finalization in 2010 on revenue of this operation.

Article 3. Renewal time of enterprise income tax as follows: 1. In respect of temporary tax filing of first quarter of 2010 are the extension of payment at the latest until 30 July 2010.

2. In respect of tax temporarily by second quarter of 2010 was the slowest tax extension until 30 October 2010.

3. for corporate income tax amount temporarily paid for properties of the third quarter of 2010 was the slowest tax extension until 31 January 2011.

4. for tax calculation of fourth quarter 2010 temporarily extend tax payment at the latest until 30 April 2011.

5. for tax year 2010-settlement according to be the slowest tax extension to June 30, 2011.

6. for small and medium business case statements, corporate income tax from property transfer operations according to each times arise then businesses determine tax grace period must not exceed three months from the date of expiry of tax under the provisions of the law on tax administration.

Article 4. Terms of implementation 1. This decision has the effect since 10 April 2010.

2. The Ministry of Finance shall guide the implementation of this decision.

3. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this decision.