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法律與法規命令

Tax Act:
Regulations Governing Application of Profit-seeking Enterprise Income Tax Exemption to Private Institutions Participating in Transportation and Communication Infrastructure Projects
Article 7
Content:
Private institutions eligible for the application of these Regulations failing to submit the complete documents within the deadline set forth in Article 5 of these Regulations but having proper reasons therefor may, before expiry of the deadline, apply for extension. However, the complete documents shall be submitted within ninety days from the day following the date of the expiry of the deadline. 
If an institution fails to comply with the deadline set forth in Article 5 or the extended period to submit documents prescribed in the preceding Paragraph, as the case may be, the Ministry of Finance may still approve the exemption for the remainder of the exemption period prescribed in Article 4.
The remainder of the exemption period referred to in the preceding Paragraph shall be calculated from the submission date of the complete documents.
 Update:2018-04-24

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