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PGT: Explanation for the change of FS before and after audit
Saigon Petrolimex Gas Taxi JSC explained the change of Financial statements before and after audit as follows:
- Pursuant to Circular No. 128/2003/TT-BTC dated 22/12/2003, 2009 is the first year PGT enjoyed a tax allowance reducing 50% of Corporate income tax (in 3 years). However, based on Circular No. 130/2008/TT-BTC dated 26/12/2008, the tax allowance is not applied on Other incomes. Therefore, the results of Q4/2009 are different from audited figures as follow:
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0 |
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Item |
Before Audit |
After audit |
Difference |
|
Profit before tax |
4,323,749,042 |
4,323,749,042 |
0 |
|
Corporate income tax |
559,415,787 |
677,405,786 |
117,989,999 |
|
Profit after tax |
3,764,333,255 |
3,646,343,256 |
117,989,999 |
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