On 14 February 2011, the MOF issued Official Letter No. 1933/BTC-TCT confirming the guidance regarding finalisation of 2009 CIT in Official Letter 7250/BTC-TCT dated 7 June 2010, which will also apply for 2010 CIT finalisation. Based on this guidance, the GDT issued Official Letter No. 518/TCT-CS on the same day providing guidance for 2010 CIT finalisation. In the main, OL 518 reiterates the guidance given in the previous OL No. 7250 of the MOF and confirms certain technical points which were mentioned in various rulings of the MOF and GDT during 2010. Below are the salient points of OL 518 that enterprises should take note of for the preparation of 2010 CIT finalisation returns.