OFFICIAL LETTER NO. 2845/TCT-CS DATED 15 JULY 2015 OF GDT IN GUIDANCE OF DERTERMINATION OF REVENUE FOR CIT TXAXBLE INCOME
According to official letter No. 2845/TCT-CS:
In case, enterprises provide files storage and preservation services, clients paid money in advance for many years; expenses relating to services arising in the years providing services, they can chose to determine revenue to calculate taxable income allocated for the years of paid amounts or determined under revenue paid once.
In case, in 2012, 2013, enterprises conduct declare and pay CIT for incomes from providing provide files storage and preservation services in accordance with the years of paid amounts, they will not adjust if there are not change for CIT payable.
