What does corporate income tax (CIT) include in Vietnam?

A Corporate Income Tax (CIT) return should include the following:

• CIT finalization statement (form 03/TNDN) issued with Ministry of Finance circular 28/2011/TT-BTC on February 28, 2011;
• The annual financial statements and other related documents; and
• One or more annexes enclosed with the declaration (depending on the actual arising of the enterprises).