Government’s Decree No. 126/2020/ND-CP sets out some stipulations that easily make enterprises have to pay late payment for their carelessness. 1. The provisional tax payment in 3 quarters shall not be lower than 75% of the corporate income tax in all year Clause 6 Article 8 of Decree No. 126/2020/ND-CP stipulates: “The total corporate income taxRead more