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When is bóng đá hôm nay trực tiếp advance pricing agreement established in Vietnam?

Based on Clause 16, Article 3 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, it is stipulated as follows:

Definitions

In this Law, bóng đá hôm nay trực tiếp following terms are understood as follows:

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16. An advance pricing agreement is a written agreement between bóng đá hôm nay trực tiếp tax authority and bóng đá hôm nay trực tiếp taxpayer, or between bóng đá hôm nay trực tiếp tax authority, bóng đá hôm nay trực tiếp taxpayer, and a foreign tax authority or territorial authority in which Vietnam has signed agreements to avoid double taxation and prevent tax evasion on income tax for a specified period, detailing bóng đá hôm nay trực tiếp grounds for tax calculation, bóng đá hôm nay trực tiếp method of determining bóng đá hôm nay trực tiếp taxable price, or bóng đá hôm nay trực tiếp taxable price based on market prices. bóng đá hôm nay trực tiếp advance pricing agreement is established before bóng đá hôm nay trực tiếp taxpayer submits bóng đá hôm nay trực tiếp tax declaration dossier.

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bóng đá hôm nay trực tiếp advance pricing agreement is established before bóng đá hôm nay trực tiếp taxpayer submits bóng đá hôm nay trực tiếp tax declaration dossier.

Vietnam: Which subjects does bóng đá hôm nay trực tiếp mechanism for advance pricing agreements applicable to?(Image from Internet)

Vietnam: Which subjects does bóng đá hôm nay trực tiếp mechanism for advance pricing agreements applicable to?

Based on Article 19 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, it is stipulated as follows:

Powers of bóng đá hôm nay trực tiếp tax administration authority

1. Request taxpayers to provide information and documents related to determining tax obligations, including information on investment values, transaction details of accounts opened at commercial banks, other financial institutions, and explain tax calculation, tax declaration, and tax payment.

2. Request organizations and individuals involved to provide information and documents related to determining tax obligations and cooperate with bóng đá hôm nay trực tiếp tax administration authority to enforce tax laws.

3. Conduct tax inspections and audits as prescribed by law.

4. Impose taxes.

5. Enforce bóng đá hôm nay trực tiếp implementation of administrative decisions related to tax administration.

6. Sanction administrative violations related to tax management within their authority; publish on mass media bóng đá hôm nay trực tiếp cases of tax law violations.

7. Apply measures to prevent and ensure bóng đá hôm nay trực tiếp handling of administrative violations related to tax management as prescribed by law.

8. Delegate to agencies, organizations, and individuals to collect certain types of taxes as prescribed by bóng đá hôm nay trực tiếp Government of Vietnam.

9. bóng đá hôm nay trực tiếp tax authority applies bóng đá hôm nay trực tiếp advance pricing agreement mechanism with taxpayers, foreign tax authorities, and territories where Vietnam has signed agreements to avoid double taxation and prevent tax evasion on income tax.

10. Purchase information, documents, and data from domestic and foreign suppliers to serve tax administration tasks; pay bóng đá hôm nay trực tiếp costs of commissioned tax collection from bóng đá hôm nay trực tiếp collected tax or bóng đá hôm nay trực tiếp budget of bóng đá hôm nay trực tiếp tax administration authority as prescribed by bóng đá hôm nay trực tiếp Government of Vietnam.

bóng đá hôm nay trực tiếp tax authority applies bóng đá hôm nay trực tiếp advance pricing agreement mechanism with taxpayers, foreign tax authorities, and territories where Vietnam has signed agreements to avoid double taxation and prevent tax evasion on income tax.

Which authority's approval is required before applying bóng đá hôm nay trực tiếp advance pricing agreement mechanism in Vietnam?

Based on Clause 6, Article 42 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, it is stipulated as follows:

Principles of tax declaration and calculation

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5. Principles for declaring and determining taxable prices for related-party transactions are stipulated as follows:

a) Declare and determine prices of related-party transactions based on bóng đá hôm nay trực tiếp principles of analysis and comparison with independent transactions and bóng đá hôm nay trực tiếp principle of bóng đá hôm nay trực tiếp essence of activities and transactions deciding bóng đá hôm nay trực tiếp tax obligation to determine bóng đá hôm nay trực tiếp payable tax obligation similar to bóng đá hôm nay trực tiếp conditions of transactions between independent parties;

b) Prices of related-party transactions are adjusted according to independent transactions to declare and determine bóng đá hôm nay trực tiếp payable tax amount based on bóng đá hôm nay trực tiếp principle of not reducing taxable income;

c) Taxpayers with small scale and low tax risks are exempt from implementing bóng đá hôm nay trực tiếp provisions at points a and b of this clause and are allowed to apply simplified procedures in declaring and determining related-party transaction prices.

6. Principles for declaring taxes in bóng đá hôm nay trực tiếp advance pricing agreement mechanism are stipulated as follows:

a) bóng đá hôm nay trực tiếp application of bóng đá hôm nay trực tiếp advance pricing agreement mechanism is based on bóng đá hôm nay trực tiếp request of bóng đá hôm nay trực tiếp taxpayer, bóng đá hôm nay trực tiếp consensus between bóng đá hôm nay trực tiếp tax authority and taxpayer according to unilateral, bilateral, and multilateral agreements among bóng đá hôm nay trực tiếp tax authority, taxpayer, and relevant foreign tax authorities or territorial authorities;

b) bóng đá hôm nay trực tiếp application of bóng đá hôm nay trực tiếp advance pricing agreement mechanism must be based on bóng đá hôm nay trực tiếp taxpayer's information and verified commercial databases ensuring legal validity;

c) bóng đá hôm nay trực tiếp application of bóng đá hôm nay trực tiếp advance pricing agreement must be approved by bóng đá hôm nay trực tiếp Minister of Finance before implementation; for bilateral and multilateral agreements involving foreign tax authorities, bóng đá hôm nay trực tiếp enforcement follows bóng đá hôm nay trực tiếp provisions of bóng đá hôm nay trực tiếp law on international treaties and international agreements.

bóng đá hôm nay trực tiếp application of bóng đá hôm nay trực tiếp advance pricing agreement must be approved by bóng đá hôm nay trực tiếp Minister of Finance before implementation.

For bilateral and multilateral agreements involving foreign tax authorities, bóng đá hôm nay trực tiếp enforcement follows bóng đá hôm nay trực tiếp provisions of bóng đá hôm nay trực tiếp law on international treaties and international agreements.