Document No. 2545/TCT-CS of the General Department of Taxation on 18 07 2012 on extending the tax and sanctioning slow invoices
About the Corporate income tax payment extension: In case the subsidiary is a Limited company which accounts independently meet criteria for small and medium-sized enterprises (other than those of the parent company is not small and medium-sized enterprises holding over 50% of the equity of the subsidiary) has income subject to corporate income tax extended, the subsidiary may be extended tax regulations.
