The Ministry of Finance has launched a draft Order to update the procedure for granting the 3% discount on corporate income tax and micro-enterprise income tax for the 2024 fiscal year. The new regulation aims to clarify situations where tax liabilities change following a tax audit, stipulating that the tax authority must adjust the discount proportionally to any changes in tax, similar to the procedure applied for amended tax returns.
Thank you for reading this post, don't forget to subscribe!