A.

CIT
1. The first and the last tax assessment period+ conversion tax period.

+ the first and the last tax assessment of an enterprise should be:

- Not below 3 months

- Not exceed 15 months.
Note:
the first period: newly established enterprise.
The last period: enterprise change the form of business, collide,etc...

 treatment for this:

If the last and the first tax period is <=3 months:

 Add up to the period of the subsequent year.

 Add up to the period of the previous year.

Fiscal year: năm tài chính, ( tùy loại doanh nghiệp)

Calendar year: năm dương lịch

Conversion tax period.

If an enterprise change its tax period,  tax assessment period of the changed year must be <= 12
months.

If there are CIT incentives, the compant should choose either:

+ apply the CIT incentives for the changed year.

+ apply the standard rate for CIT and defer the CIT incentives to the following year.

2. Taxable revenue.