Documents for the latest corporate income tax final settlement dossier

What documents do I need to prepare for the latest corporate income tax final settlement dossier?

The corporate income tax final settlement dossier (the latest corporate income tax final settlement dossier) is based on subsection 7.2 of Section 7, Appendix I of Decree 373/2025/ND-CP, with detailed components as follows:

• In the case of corporate income tax final settlement using the revenue - expense method, the dossier includes:

1. Corporate income tax final settlement declaration - Form 03/TNDN
2. Appendix for loss carry-forward - Form 03-2/TNDN
3. Appendix for tax incentives on income from new investment projects, income of enterprises eligible for corporate income tax incentives - Form 03-3A/TNDN
4. Appendix for tax incentives for business establishments investing in expansion of scale, increasing capacity, renewing production technology (expansion investment project) - Form 03-3B/TNDN
5. Appendix for tax incentives for enterprises employing ethnic minority workers or enterprises engaged in production, construction, transportation using a large number of female workers - Form 03-3C/TNDN

6. Appendix for tax incentives for science and technology enterprises or enterprises transferring technology in priority transfer fields - Form 03-3D/TNDN

7. Appendix for corporate income tax paid abroad - Form 03-4/TNDN

8. Appendix for corporate income tax on real estate transfer activities - Form 03-5/TNDN

9. Appendix for reporting the establishment and use of the science and technology fund - Form 03-6/TNDN
10. Appendix for allocation of corporate income tax payable to localities entitled to revenue sources for production establishments - Form 03-8/TNDN

11. Appendix for allocation of corporate income tax payable to localities entitled to revenue sources for real estate transfer activities - Form 03-8A/TNDN

12. Appendix for allocation of corporate income tax payable to localities entitled to revenue sources for hydropower production activities - Form 03-8B/TNDN
13. Appendix for allocation of corporate income tax payable to localities entitled to revenue sources for computerized lottery business activities - Form 03-8C/TNDN

14. Appendix listing vouchers for payment of provisional corporate income tax on real estate transfer activities where payment is made in installments without handover in the year - Form 03-9/TNDN

15. Annual financial statements as prescribed by accounting laws and independent auditing laws (except in cases where financial statements are not required under regulations)
16. In the case where the enterprise has an investment project abroad, in addition to the above documents, the enterprise must supplement the relevant documents and materials as guided by the Ministry of Finance on corporate income tax.

• In the case of corporate income tax final settlement using the percentage-on-revenue method, the dossier includes:
  1. Corporate income tax declaration - Form 04/TNDN (applicable to the percentage-on-revenue method)
  2. Annual financial statements as prescribed by accounting laws and independent auditing laws (except in cases where financial statements are not required under regulations)

The above is the final settlement declaration dossier applicable to the two methods: revenue - expense; and percentage on revenue.