Uni 09-10-2014 - Guidance on CIT declaration for member components

According to official letter No. 4224/TCT-CS:

• In case, member components have dependent accounting operations, if they have separately recognized revenue, expense, taxable income, they will declare, pay CIT to tax authority in charge.
• In case, member components have dependent accounting operations but they have not separately recognized revenue, expense, taxable income, the tax payer having member components must declare, pay CIT the revenue arising in member components.