The Official Letter No. 885/CCTKV.XVI-QLDN2 dated April 2, 2025, issued by the Tax Department of Region XVI regarding the handling of overpaid taxes, late payment penalties, and excess payment as follows:

by KMC Consulting Company Limited

In case the company has overpaid corporate income tax (CIT) and personal income tax (PIT), the company is allowed to offset the overpaid amount against the tax payable for the next period with the same economic content (subsection) and within the same tax collection area as the overpaid amount.

For more detailed information about this or related Tax Advisory , please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn