What is APA? What regulations must the application xem bóng đá trực tiếp nhà cái APA in Vietnam comply with?
What is APA in Vietnam?
Under the provisions in Clause 1, Article 41 xem bóng đá trực tiếp nhà cáiDecree 126/2020/ND-CP:
Application xem bóng đá trực tiếp nhà cái advance pricing agreement to enterprises having related-party transactions
1. Taxpayers that pay corporate income tax by declaration and have related-party transactions may propose application xem bóng đá trực tiếp nhà cái advance pricing agreement (APA).
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Thus, APA can be understood as the advance pricing agreement for the determination xem bóng đá trực tiếp nhà cái taxable prices.
What regulations must the application xem bóng đá trực tiếp nhà cái APA in Vietnam comply with?
Under the provisions in Clause 2, Article 41 xem bóng đá trực tiếp nhà cáiDecree 126/2020/ND-CPon the application xem bóng đá trực tiếp nhà cái advance pricing agreement to enterprises having related-party transactions:
Application xem bóng đá trực tiếp nhà cái advance pricing agreement to enterprises having related-party transactions
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2. The application xem bóng đá trực tiếp nhà cái APA shall comply with Clause 6 Article 42 xem bóng đá trực tiếp nhà cái the Law on Tax Administration.
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Thus, the application xem bóng đá trực tiếp nhà cái APA must ensure compliance with the provisions xem bóng đá trực tiếp nhà cái Clause 6, Article 42 xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019on the pules for declaring tax with predetermined taxable price calculation method:
- Predetermined taxable price calculation methods shall be applied on the basis xem bóng đá trực tiếp nhà cái request xem bóng đá trực tiếp nhà cái the taxpayers, consensus between the tax authorities and the taxpayer under unilateral, bilateral and multilateral agreements between tax authorities, taxpayers and tax authorities xem bóng đá trực tiếp nhà cái relevant countries or territories;
- Predetermined taxable price calculation methods shall be applied according to information provided by the taxpayers and legally verified commercial database;
- Application xem bóng đá trực tiếp nhà cái predetermined taxable price calculation methods is subject to approval by the Minister xem bóng đá trực tiếp nhà cái Finance. Regulations xem bóng đá trực tiếp nhà cái law on international treaties and international agreements shall apply to bilateral and multilateral agreements participated in by foreign tax authorities.
What is APA? What regulations must the application xem bóng đá trực tiếp nhà cái APA in Vietnam comply with? (Image from the Internet)
Which authority receives the application form forthe application xem bóng đá trực tiếp nhà cái APA submitted by taxpayers in Vietnam?
Under the provisions in Clause 1 and Clause 3, Article 41 xem bóng đá trực tiếp nhà cáiDecree 126/2020/ND-CPon the application xem bóng đá trực tiếp nhà cái advance pricing agreement to enterprises having related-party transactions:
Application xem bóng đá trực tiếp nhà cái advance pricing agreement to enterprises having related-party transactions
1. Taxpayers that pay corporate income tax by declaration and have related-party transactions may propose application xem bóng đá trực tiếp nhà cái advance pricing agreement (APA).
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3. The taxpayer that wishes to apply APA shall submit application form No. 02/APA-CT in Appendix III hereof and other documents to General Department xem bóng đá trực tiếp nhà cái Taxation.
In case xem bóng đá trực tiếp nhà cái bilateral or multilateral APA, submit Form No. 03/APA-MAP in Appendix III hereof.
The taxpayer may consult with General Department xem bóng đá trực tiếp nhà cái Taxation before submitting the application by sending Form No. 01/APA-TV in Appendix III hereof to General Department xem bóng đá trực tiếp nhà cái Taxation.
Under the provisions, taxpayers thatpay corporate income tax by declaration and have related-party transactions may propose the application xem bóng đá trực tiếp nhà cái an advance pricing agreement (APA).
The applicants shall submitthe application form for the application xem bóng đá trực tiếp nhà cái APA using Form No. 02/APA-CT in Appendix III issued together withDecree 126/2020/ND-CP and other documents to the General Department xem bóng đá trực tiếp nhà cái Taxation in Vietnam.
* Note:
In case xem bóng đá trực tiếp nhà cái bilateral or multilateral APA, submit Form No. 03/APA-MAP in Appendix III xem bóng đá trực tiếp nhà cáiDecree 126/2020/ND-CP.
The taxpayer may consult with the General Department xem bóng đá trực tiếp nhà cái Taxation before submitting the application by sending Form No. 01/APA-TV in Appendix III xem bóng đá trực tiếp nhà cáiDecree 126/2020/ND-CPto the General Department xem bóng đá trực tiếp nhà cái Taxation.
